Sajimon Abraham, Proprietor V. Assessment Unit Income Tax Department, National Faceless Assessment Centre (NFAC), Delhi and The Assistant Commissioner of Income Tax Circle-1, Palakkad and Commissioner of Income Tax (Appeals) National Faceless Assessment Centre (NFAC), Delhi

WP(C)/28574/2023

AI Insights

The case involves Sajimon Abraham, the proprietor of Marymatha Granites, who filed a writ petition against the Income Tax Department's National Faceless Assessment Centre and other related officials. The petitioner was aggrieved by an assessment order (Ext.P1) and subsequently filed an appeal (Ext.P2) and a stay petition (Ext.P3) to the Commissioner of Income Tax (Appeals) on July 3, 2023. Meanwhile, a demand notice (Ext.P4) was issued by the first respondent. The petitioner sought the court's intervention to expedite the consideration of the appeal and stay petition to prevent enforcement of the assessment order and demand notice during their pendency.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 799858 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: K MANOJ CHANDRAN; P R AJITHKUMAR; AMMU CHARLES
• Keywords: Appeal; Assessment Order; Demand notice; Income Tax; Stay Petition
• Section: 147; 144

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 24TH DAY OF AUGUST 2023 / 2ND BHADRA, 1945 WP(C) NO. 28574 OF 2023 PETITIONER: SAJIMON ABRAHAM PROPRIETOR,MARYMATHA GRANITES, DHONI P.O. PALAKKAD, PIN - 678009 BY ADVS. K.MANOJ CHANDRAN P.R.AJITH KUMAR AMMU CHARLES RESPONDENTS: 1 ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI, REPRESENTED BY ITS ASSESSMENT OFFICER, PIN - 110001 2 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, PALAKKAD, PIN - 678014 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI, PIN - 110001 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 28574 OF 2023 2 Dated this the 24th day of August, 2023 JUDGMENT The writ petition is filed to direct the third respondent to consider and dispose of Ext.P2 appeal and P3 stay petition, expeditiously. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal along with Ext.P3 stay petition before the third respondent on 3.7.2023. In the meantime, the first respondent has issued Ext.P4 demand notice. The petitioner is apprehensive that the respondents may enforce Exts.P1 and P4 during the pendency of Exts.P2 and P3. Hence, the writ petition. 3. Heard; Sri.K.Manoj Chandran, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned counsel appearing for the WP(C) NO. 28574 OF 2023 3 respondents. 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 third respondent, I deem it appropriate to direct the third respondent to consider and dispose of the same, immediately. Resultantly, I order the writ petition as follows:- (i) The third 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 the judgment, after affording the petitioner an opportunity of being heard. (ii) If the third respondent proposes to pass a conditional order of stay, he shall state reasons for the same. WP(C) NO. 28574 OF 2023 4 (iii) Until such time orders are passed on Ext.P3 stay petition, all further proceedings pursuant to Exts.P1 and P4 shall stand deferred. SD/- rmm24/8/2023 C.S.DIAS, JUDGE WP(C) NO. 28574 OF 2023 5 APPENDIX OF WP(C) 28574/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER U/S 147 R.W.S. 144 FOR THE A Y 2016-17 DATED 19-05-2023 Exhibit P1(A) TRUE COPY OF THE COMPUTATION OF INCOME DATED 19-05-2023 Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO,35 DATED 03-07-2023 Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 01- 07-2023 AND FILED ON 03-07-2023 Exhibit P4 TRUE COPY OF THE DEMAND NOTICE DATED 19- 05-2023 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P5 TRUE COPY OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY DATED 06-07-2023 "