SAJEEV PUTHANVILA JANARDHANANPILLAI V. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS

WP(C)/26686/2023

AI Insights

The case involves a writ petition filed by Sajeev Puthanvila Janardhananpillai against the Income Tax Department, specifically targeting the assessment order issued for the assessment year 2020-21. The petitioner had filed an appeal and a subsequent stay petition against the assessment order, which were pending before the Commissioner of Income Tax (Appeals). The petitioner sought the court's intervention to expedite the consideration of these petitions to prevent the enforcement of the assessment order during their pendency. The court, after hearing the arguments, directed the Commissioner to expedite the decision on the stay petition and defer any further proceedings based on the assessment order until the stay petition is resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748423 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-08-2023
• Assessment Year: misc
• Laws Referred To: Section 143(3) r.w.s 144 B of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: S ARUN RAJ
• Keywords: Appeal; Assessment Order; Faceless assessment; Income Tax; Stay Petition
• Section: 143(3); 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 14TH DAY OF AUGUST 2023 / 23RD SRAVANA, 1945 WP(C) NO. 26686 OF 2023 PETITIONER: SAJEEV PUTHANVILA JANARDHANANPILLAI AGED 53 YEARS, PUTHANVILA HOUSE,VAKERI P .O, SULTHAN BATHERY, WAYANAD, PIN - 673592 BY ADV S.ARUN RAJ RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP , JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP , JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN - 673001 SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 26686 OF 2023 :: 2 :: JUDGMENT Dated this the 14th day of August 2023 The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition, expeditiously. 2. The petitioner’s case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal before the second respondent on 20.10.2022. Subsequent to the filing of the appeal, the petitioner has filed Ext.P3 stay petition on 8.2.2023 before the second respondent. The petitioner is apprehensive that during the pendency of Exts.P2 and P3, the respondents may enforce Ext.P1 assessment order. Hence, the writ petition. 3. Heard; Sri.S.Arun Raj, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned counsel appearing for the respondents. WP(C) NO. 26686 OF 2023 :: 3 :: 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 stay petition is pending consideration before the second respondent since 8.2.2023, I deem it appropriate to direct the second respondent to consider and dispose of the same, immediately. Resultantly, I order the writ petition as follows: (i) The second respondent is directed to consider and dispose of Ext.P3 stay petition, 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 this judgment, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that, if the second respondent proposes to pass any conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext.P3 stay petition, all further proceedings pursuant to Ext.P1 shall stand deferred. Sd/- C.S.DIAS JUDGE jes WP(C) NO. 26686 OF 2023 :: 4 :: APPENDIX OF WP(C) 26686/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 20-9-2022 UNDER SECTION 143(3) R.W .S 144 B OF THE ACT FOR THE AY 2020-21 ALONG WITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT Exhibit P2 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 20- 10-2022 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2020-21 Exhibit P3 A TRUE COPY OF THE STAY PETITION FOR THE AY 2020-21 E-FILED ON 08-02-2023 BEFORE THE 2ND RESPONDENT:- CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI "