SAHADULLA KALAKAPPARA V. THE INCOME TAX OFFICER

WP(C)/19429/2024

AI Insights

The case involves Sahadulla Kalakappara, the petitioner, who is an assessee under the Income Tax Act, 1961. The petitioner challenged the assessment order for the year 2016-17 passed under Section 147 of the Income Tax Act, 1961, by filing a writ petition. The primary contention was regarding the delay or non-consideration of his appeal (Ext.P18) against the assessment order (Ext.P17) by the additional 4th respondent. The court's decision focused on ensuring that the appeal is considered promptly and that no recovery actions are taken against the petitioner during the appeal process.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 671330 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 31-05-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P G JAYASHANKAR
• Assessee Lawyers: R SREEJITH; K MENON PADMANATHAN; K V
• Keywords: Appeal; Assessment Order; Income Tax; Recovery Steps; Statutory Appeal
• Section: 147; 246A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 31ST DAY OF MAY 2024 / 10TH JYAISHTA, 1946 WP(C) NO. 19429 OF 2024 PETITIONER: SAHADULLA KALAKAPPARA AGED 44 YEARS KALAKAPPARA HOUSE, PONNIYAKKURSSI PO, PERINTHALMANNA, MALAPPURAM, PIN – 679 322. BY ADVS. R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V. RESPONDENTS: 1 THE INCOME TAX OFFICER WARD-1, KALPETTA, SULTAN BATHERY ROAD, KAINATTY, KALPETTA WAYANAD, PIN – 673 122. 2 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI., PIN – 110 001. 3 ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI , REPRESENTED BY THE INCOME TAX OFFICER, PIN – 100 001. 4 NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, NEW DELHI, REPRESENTED BY COMMISSIONER OF INCOME TAX (APPEALS ( SOUGHT TO BE IMPLEADED ) BY ADV ADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 19429 OF 2024 : 2 : JUDGMENT The petitioner is an assessee under the Income Tax Act, 1961. Aggrieved by Ext.P17 order of assessment for the year 2016-17 passed under Section 147 of the Income Tax Act, 1961, the petitioner has filed this writ petition. Various grounds have been raised in the writ petition challenging Ext.P17. 2. It is submitted by the learned counsel for the petitioner that the petitioner has already preferred an appeal under Section 246A of the Income Tax Act against Ext.P17 order before the additional 4th respondent. The petitioner has produce the copy of the appeal as Ext.P18. The limited prayer of the petitioner at this stage is for a consideration of Ext.P18 appeal by the additional 4th respondent. WP(C) NO. 19429 OF 2024 : 3 : 3. Heard the learned Counsel for the petitioner and Sri. P.G. Jayashankar, the learned Standing Counsel, for respondents. Since Ext.P18 is a statutory appeal, there will be a direction to the additional 4th respondent to consider Ext.P18 appeal in accordance with law, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Till disposal of the appeal, there shall not be any recovery steps against the petitioner pursuant to Ext.P17. The writ petition is disposed of. Sd/- MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) NO. 19429 OF 2024 : 4 : APPENDIX OF WP(C) 19429/2024 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 10-03-2023. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 22-03-2023. EXHIBIT P3 COPY OF NOTICE ISSUED BY THE 1ST RESPODNENT DTD. 22-03-2023. EXHIBIT P4 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT DTD. 17-08-2023. EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 15-09-2023. EXHIBIT P6 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 26-10-2023. EXHIBIT P7 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 07-11-2023. EXHIBIT P8 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 07-12-2023. EXHIBIT P9 COPY OF RESPONSE ACKNOWLEDGMENT ISSUED BY THE DEPARTMENT AGAINST REPLY FILED BY THE PETITIONER DTD. 14-12-2023. EXHIBIT P10 COPY OF NOTICE ISSUED BY THE 3RD RESPODNENT DTD. 03-01-2024. EXHIBIT P11 COPY OF RETURN OF INCOME FILED BY THE PETITIONER DTD. 04-01-2024. EXHIBIT P12 COPY OF REPLY FILED BY THE PETITIONER DTD. 07-01- 2024. EXHIBIT P13 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 11-01-2024. WP(C) NO. 19429 OF 2024 : 5 : EXHIBIT P14 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 18-01-2024. EXHIBIT P15 COPY OF RESPONSE ACKNOWLEDGEMENT ISSUED BY THE DEPARTMENT AGAINST REPLY FILED BY THE PETITIONER DTD 24-01-2024. EXHIBIT P16 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 11-03-2024. EXHIBIT P17 COPY OF ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2016-17 DTD. 16-03-2024. EXHIBIT P18 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE NATIONAL FACELESS APPEAL CENTRE, NEW DELHI DTD. 11-04-2024. "