Shameem Thari V. Income Tax Officer, Central Circle 1, Kozhikode and The National Faceless Appeal Centre (NFAC)

WP(C)/34385/2023

AI Insights

The case involves a writ petition filed by Shameem Thari under Article 226 of the Constitution of India, seeking intervention against the delay in the disposal of appeals and stay applications related to several assessment orders issued by the Income Tax Officer, Central Circle 1, Kozhikode. The petitioner had filed appeals and stay applications against these orders but faced inaction, leading to recovery proceedings for the assessed tax arrears. The court's judgment focused on ensuring a timely response from the appellate authority to prevent undue financial burden on the petitioner.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797647 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-10-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M P AHAMED; AKHIL MANITHOTTYIL; M M FIRDOUZ; A V RASHEED
• Keywords: Appeals; Assessment orders; Income Tax; Stay applications; Writ petition
• Section: 226

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 18TH DAY OF OCTOBER 2023 / 26TH ASWINA, 1945 WP(C) NO. 34385 OF 2023 PETITIONER/S: SHAMEEM THARI AGED 41 YEARS S/O ABDUL KAREEM THARI, THARI HOUSE CHENDAPURAYA, ABDU RAHIMAN NAGAR P O, ABDU RAHIMAN NAGAR, MALAPPURAM, KERALA, PIN - 676305 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL NAEEM M.M MUHAMMED FIRDOUZ A.V. DANIYA RASHEED PALLIYALIL RESPONDENT/S: 1 INCOME TAX OFFICER, CENTRAL CIRCLE 1, KOZHIKODE AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 2 THE NATIONAL FACELESS APPEAL CENTRE (NFAC) INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, C-BLOCK, 4TH FLOOR, S.P.M. CIVIC CENTER, NEW DELHI, PIN – 110001 ADV.JOSE JOSEPH -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.34385 of 2023 2 JUDGMENT Dated this the 18th day of October, 2023 The present writ petition has been filed under Article 226 of the Constitution of India for a direction to the 2nd respondent to dispose of Ext.P2 series appeals and Ext.P3 series stay applications against Ext.P1 series assessment orders. 2. The learned counsel for the petitioner submits that, the petitioner had approached the Appellate Authority on time against the assessment orders in Ext.P1 series. However, no decision has been taken either on stay petitions or appeals and the petitioner is facing recovery proceedings on the arrears of tax determined in Ext.P1 series. Considering the aforesaid facts, the present writ petition is disposed of, with a direction to the 2nd respondent to pass appropriate orders on Ext.P2 series appeals. However, if it is not possible to decide Ext.P2 series appeals, at least Ext.P3 series stay applications WP(C) No.34385 of 2023 3 of the petitioner should be decided in accordance with the law, expeditiously. Sd/- DINESH KUMAR SINGH JUDGE AP WP(C) No.34385 of 2023 4 APPENDIX OF WP(C) 34385/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED 31.03.2023 ALONG WITH THE COMPUTATION SHEET AND DEMAND NOTICE FOR AY 2018-19 Exhibit P1A COPY OF THE ASSESSMENT ORDER DATED 31.03.2023 ALONG WITH THE COMPUTATION SHEET AND DEMAND NOTICE FOR AY 2019-20 Exhibit P1B COPY OF THE ASSESSMENT ORDER DATED 30.03.2023 ALONG WITH THE DEMAND NOTICE FOR AY 2020-21 Exhibit P1C COPY OF THE ASSESSMENT ORDER DATED 30.03.2023 ALONG WITH THE DEMAND NOTICE FOR AY 2021-22 Exhibit P2 COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2018-19 Exhibit P2A COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2019-20 Exhibit P2B COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2020-21 Exhibit P2C COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2021-22 Exhibit P3 COPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2018-19 ALONG WITH THE E- ACKNOWLEDGEMENT Exhibit P3A COPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2019-20 ALONG WITH THE E- ACKNOWLEDGEMENT Exhibit P3B COPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2020-21 ALONG WITH THE E- ACKNOWLEDGEMENT Exhibit P3C COPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2021-22 ALONG WITH THE E- ACKNOWLEDGEMENT "