Sherafudeen Abdul Rahuman V. The National Faceless Assessment Centre and The National Faceless Appeal Centre (NFAC)

WP(C)/37585/2023

AI Insights

The case involves Sherafudeen Abdul Rahuman, the petitioner, who filed a writ petition against the National Faceless Assessment Centre and the National Faceless Appeal Centre. The petitioner sought a mandamus to expedite the disposal of his appeals and stay petitions concerning tax assessments for the assessment years 2013-14 to 2016-17. The petitioner argued that coercive actions were being taken for tax recovery based on the assessment orders before the stay petitions were resolved. The court's judgment focused on ensuring a timely resolution of the stay petitions and preventing premature coercive actions against the petitioner.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 691613 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-11-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P R KUMAR
• Assessee Lawyers: M P AHAMED; AKHIL MANITHOTTYIL; DANIYA PALLIYALIL MUJAHID Y
• Keywords: Coercive Steps; Faceless Appeal; Faceless assessment; Stay petitions; Writ of Mandamus

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE BASANT BALAJI TUESDAY, THE 14TH DAY OF NOVEMBER 2023 / 23RD KARTHIKA, 1945 WP(C) NO. 37585 OF 2023 PETITIONER: SHERAFUDEEN ABDUL RAHUMAN AGED 62 YEARS DARUL AMAN, THIRUMULLAVARAM, KOLLAM, KERALA, PIN - 691013 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL MUJAHID Y RESPONDENTS: 1 THE NATIONAL FACELESS ASSESSMENT CENTRE MAYUR BAHWAN, CONNOUGHT LANE, BARAKHAMBA, NEW DELHI, PIN - 110001 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 SRI. P.R AJITH KUMAR SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.37585 of 2023 2 JUDGMENT Dated this the 14th day of November, 2023 The petitioner has filed this writ petition for the following reliefs: (a) To issue a Writ of mandamus of such other Writ or direction to the 2nd respondent to dispose off the Ext.P2 series appeals and Ext.P3 series stay petitions in a time bound manner. (b) To issue a Writ of mandamus or such other Writ or direction to the 1st respondent to refrain from taking any coercive steps against the petitioner for recovering the alleged arrears of tax demanded under Ext.P1 series assessment orders and demand notices until disposal of Ext.P2 series appeals and Ext.P3 series stay petitions. 2. Ext.P2 series are the appeals filed by the petitioner and Ext.P3 series are the stay petitions. The grievance of the petitioner is that coercive steps are initiated against the petitioner before any order is passed in the stay petitions. Therefore, this writ petition is disposed of, directing the 2nd respondent to take up Ext.P3 series stay petitions and pass appropriate orders in accordance with law, after hearing all the affected parties within a period of two months. Till such time, coercive steps against the petitioner will stand stayed. Sd/- BASANT BALAJI AP JUDGE WP(C) No.37585 of 2023 3 APPENDIX OF WP(C) 37585/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED 29.09.2021 ALONG WITH THE COMPUTATION SHEET AND DEMAND NOTICE FOR A.Y 2013-14 Exhibit P1-A COPY OF THE ASSESSMENT ORDER DATED 29.09.2021 ALONG WITH THE COMPUTATION SHEET AND DEMAND NOTICE FOR A.Y 2014-15 Exhibit P1-B COPY OF THE ASSESSMENT ORDER DATED 27.09.2021 ALONG WITH THE COMPUTATION SHEET AND DEMAND NOTICE FOR AY 2015-16 Exhibit P1-C COPY OF THE ASSESSMENT ORDER DATED 27.09.2021 ALONG WITH THE COMPUTATION SHEET AND DEMAND NOTICE FOR A.Y 2016-17 Exhibit P2 COPY OF THE APPEAL IN FORM 35 DATED 18.11.2021 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR A.Y 2013-14 Exhibit P2-A COPY OF THE APPEAL IN FORM 35 DATED 18.11.2021 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR A.Y 2014-15 Exhibit P2-B COPY OF THE APPEAL IN FORM 35 DATED 19.11.2021 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR A.Y 2015-16 Exhibit P2-C COPY OF THE APPEAL IN FORM 35 DATED 19.11.2021 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR A.Y 2016-17 Exhibit P3 COPY OF THE STAY PETITION FILED ON 09.11.2023 FOR A.Y 2013-14 ALONG WITH THE E-ACKNOWLEDGEMENT Exhibit P3-A COPY OF THE STAY PETITION FILED ON 09.11.2023 FOR A.Y 2014-15 ALONG WITH THE E-ACKNOWLEDGEMENT Exhibit P3-B COPY OF THE STAY PETITION FILED ON 09.11.2023 FOR A.Y 2015-16 ALONG WITH THE E-ACKNOWLEDGEMENT Exhibit P3-C COPY OF THE STAY PETITION FILED ON 09.11.2023 FOR A.Y 2016-17 ALONG WITH THE E-ACKNOWLEDGEMENT "