PalmsHore Hotels Private Limited V. Union of India and National Faceless Assessment Centre and National Faceless Appeal Centre

WP(C)/22652/2023

AI Insights

The case involves PalmsHore Hotels Private Limited, which filed a writ petition against the Union of India and other respondents concerning the delay in the consideration of their appeals and stay petitions related to demand notices and assessment orders issued by the Income Tax Department. The petitioner sought a directive for the National Faceless Appeal Centre to expedite the consideration of these pending petitions. The court, after hearing the arguments, directed the third respondent to expedite the process and defer further proceedings until a decision is made on the petitions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 816513 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-07-2023
• Assessment Year: misc
• Other Referred Cases: WP(C) No. 8774 of 2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S MANU; CHRISTOPHER ABRAHAM
• Assessee Lawyers: JOHNSON GOMEZ; S KIZHAKKANELA; SANJAY JOHNSON; JOHN GOMEZ; ARUN JOHNY; DEEBU; ABIN MATHEW; ANN SEBASTIAN
• Keywords: Assessment Order; Delay petition; Demand notice; Income Tax; Stay Petition; Writ petition
• Section: 270A

Judgement Text

"1 WP(C) No.22652 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 13TH DAY OF JULY 2023 / 22ND ASHADHA, 1945 WP(C) NO. 22652 OF 2023 PETITIONER/S: PALMSHORE HOTELS PRIVATE LIMITED,AGED 53 YEARS LIGHT HOUSE ROAD, VIZHINJAM, TRIVANDRUM, KERALA, PIN- 695521, REPRESENTED BY ITS MANAGING DIRECTOR MR. BINU MOHAMED, RESIDING AT TC 3/2496(1), SN PUBLIC SCHOOL ROAD, CHENKOTTUKONAM, THUNDATHIL P.O, TRIVANDRUM, PIN - 695581 BY ADVS. JOHNSON GOMEZ S.BIJU (KIZHAKKANELA) SANJAY JOHNSON JOHN GOMEZ ARUN JOHNY DEEBU R. ABIN JACOB MATHEW ANN MARIA SEBASTIAN RESPONDENT/S: 1 UNION OF INDIA,REPRESENTED BY ITS SECRETARY TO THE MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, DELHI, PIN - 110002 2 NATIONAL FACELESS ASSESSMENT CENTRE ROOM NO 356 C.R. BUILDING, IP ESTATE, NEW DELHI, DELHI, PIN - 110002 3 NATIONAL FACELESS APPEAL CENTRE COMMISSIONER OF INCOME TAX APPEALS, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI, PIN - 682036 Sri S Manu, DSGI - R1 SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL – R2 AND R3 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) No.22652 of 2023 C.S DIAS,J. --------------------------- WP(C) No.22652 of 2023 ----------------------------- Dated this the 13th day of July, 2023 . JUDGMENT The writ petition is filed to direct the third respondent to consider and dispose of Exts P3 and P7 appeals and Exts P4 and P8 stay petitions, expeditiously . 2. The petitioner’s case is that, aggrieved by Ext P1 demand notice and Ext P2 assessment order, the petitioner has preferred Ext P3 appeal and Ext P4 stay petition. Subsequently, aggrieved by Ext P5 demand notice and Ext P6 assessment order, the petitioner has preferred Exts P7 appeal along with Ext P8 stay petition. Along with the appeals, delay petitions are also pending consideration. The petitioner prays that the third respondent may be directed to consider and dispose of the delay petitions and the stay petitions immediately. 3 WP(C) No.22652 of 2023 3. Heard; Sri.Johnson Gomez, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts P4 and P8 stay petitions along with delay petitions are pending consideration before the third respondent, I deem it appropriate to direct the third respondent to dispose of the same immediately. Resultantly, I order the writ petition as follows: (i) The third respondent is directed to consider and dispose of the delay petitions filed along with Exts P3 and P7 appeals, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) If the third respondent is inclined to allow the delay petitions, the third respondent shall also simultaneously 4 WP(C) No.22652 of 2023 consider Exts P4 and P8 stay petitions, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (iii) If the third respondent proposes to pass any conditional interim order of stay, he shall state reasons for the same. (iv) Until such time orders are passed on the delay petitions and stay petitions mentioned above, all further proceedings pursuant to Exts P1, P2, P5 and P6 shall stand deferred. sd/- sks/13.7.2023 C.S.DIAS, JUDGE 5 WP(C) No.22652 of 2023 APPENDIX OF WP(C) 22652/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE NOTICE OF DEMAND DATED 27/03/2022 ISSUED BY THE RESPONDENT NO. 2 TO THE PETITIONER Exhibit P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 27/03/2022 ISSUED BY RESPONDENT NO.2 TO THE PETITIONER Exhibit P3 A TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE RESPONDENT NO.2 UNDER FORM NO. 34 AGAINST EXT P1 DEMAND Exhibit P4 A TRUE COPY OF THE APPLICATION FOR STAY DATED 13/02/2023 FILED BY THE PETITIONER BEFORE THE RESPONDENT NO.3 Exhibit P5 A TRUE COPY OF THE NOTICE OF DEMAND DATED 27/09/2022 ISSUED BY THE RESPONDENT NO.2 TO THE PETITIONER Exhibit P6 A TRUE COPY OF THE ASSESSMENT ORDER UNDER S.270A OF THE INCOME TAX ACT ISSUED BY THE RESPONDENT NO.2 TO THE PETITIONER Exhibit P7 A TRUE COPY OF THE APPEAL DATED 10/11/2022 FILED BY THE PETITIONER TO EXT P5 Exhibit P8 A TRUE COPY OF THE APPLICATION FOR STAY DATED 13/02/2023 FILED BY THE PETITIONER BEFORE THE RESPONDENT NO. 3 Exhibit P9 A TRUE COPY OF THE CIRCULAR DATED 31ST JULY 2017 ISSUED BY RESPONDENT NO.1 Exhibit P10 A TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGEMENT OF THE YEAR 2021-2022 OF THE PETITIONER Exhibit P11 A TRUE COPY OF THE JUDGEMENT DATED 21ST JUNE 2023 IN WP(C) NO. 8774 OF 2023 PASSED BY THIS HON'BLE COURT "