Shaijal Babu Kottampara V. Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Delhi and National Faceless Appeal Centre Delhi and The Income Tax Officer, Ward 1 & TPS, Tirur

WP(C)/22738/2023

AI Insights

The case involves Shaijal Babu Kottampara, the proprietor of Regal Exporters, who filed a writ petition against the National Faceless Appeal Centre and other respondents concerning an income tax assessment. The petitioner was aggrieved by an assessment order (Ext.P1) and filed an appeal (Ext.P2) and a stay petition (Ext.P3) which were pending before the 2nd respondent. The petitioner sought a directive for the expeditious handling of the stay petition. The court, after hearing the arguments, ordered the 2nd respondent to prioritize the stay petition and defer further proceedings until a decision is made on the stay application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 798349 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-07-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: JACOB SEBASTIAN; WINSTON; ANU JACOB; DIVYA NAIR
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition

Judgement Text

"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. 22738 OF 2023 PETITIONER/S: SHAIJAL BABU KOTTAMPARA, AGED 44 YEARS S/O SAIDALIKUTTY, EP II/136; PROPRIETOR, REGAL EXPORTERS, KOTTAMPARA HOUSE, EDAYOOR P.O, TIRUR TALUK, MALAPPURAM DISTRICT, PIN - 676552 BY ADVS. JACOB SEBASTIAN WINSTON K.V ANU JACOB DIVYA R. NAIR RESPONDENT/S: 1 ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI, REPRESENTED BY THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI ,REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 11000 3 THE INCOME TAX OFFICER,WARD 1 & TPS, TIRUR ,OFFICE OF THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, TARIFF BAZAR, TOWN HALL ROAD TIRUR., PIN - 676101 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 22738 OF 2023 2 JUDGMENT The writ petition is filed to direct the 2nd respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition pending before the 2nd respondent. 2. The petitioner's case is that aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal before the 2nd respondent on 11.03.2023. Subsequently, the 3rd respondent issued Ext.P4 notice. Then the petitioner filed Ext.P3 stay petition on 04.07.2023 before the 2nd respondent. The petitioner prays that the 2nd respondent may be directed to consider and dispose of Ext.P3, expeditiously. 3. Heard; Sri.Jacob Sebastian, the learned Counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Standing Counsel appearing for the 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 2nd respondent, I deem it appropriate to direct the 2nd respondent to consider the same immediately. WP(C) NO. 22738 OF 2023 3 Resultantly, I order the writ petition as follows: (i) The 2nd 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, if the 2nd 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 Exts.P1 and P4 shall stand deferred. Sd/- C.S.DIAS JUDGE rkc/13.07.23 WP(C) NO. 22738 OF 2023 4 APPENDIX OF WP(C) 22738/2023 PETITIONER EXHIBITS Exhibit-P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED FEBRUARY 10, 2023 Exhibit-P2 A COPY OF THE APPEAL DATED 11.03.2023 Exhibit-P3 A COPY OF THE STAY APPLICATION DATED 04.07.2023 Exhibit-P4 A TRUE COPY OF THE NOTICE DATED 30 JUNE 2023 ISSUED BY THE 3RD RESPONDENT Exhibit-P5 A TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER DATED JULY 5, 2023 TO THE 3RD RESPONDENT Exhibit-P6 A TRUE COPY OF THE LETTER DATED JULY 5, 2023 ISSUED BY THE 3RD RESPONDENT "