SHIBU THOMAS V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, KOCHI

WP(C)/17851/2024

AI Insights

The case involves Shibu Thomas, the petitioner, who challenged the assessment orders issued by the Income Tax Department for several assessment years. The petitioner filed appeals against these orders, along with applications to condone the delay in filing the appeals and stay petitions to halt recovery proceedings based on the assessments. The primary legal issue was the consideration of the stay petitions and the condonation of delay in filing the appeals. The court's decision focused on ensuring a timely review of the procedural aspects of the appeals and the stay requests, emphasizing the need for expeditious handling by the Commissioner of Income Tax (Appeals)-III.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747442 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-05-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: S ARUN RAJ
• Keywords: Delay condonation; Income tax assessment; Rectification Application; Stay Petition
• Section: 143(3); 154; 153A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN THURSDAY, THE 23RD DAY OF MAY 2024 / 2ND JYAISHTA, 1946 WP(C) NO. 17851 OF 2024 PETITIONER/S: SHIBU THOMAS AGED 56 YEARS RUBY ROYAL GARDENS, CHOOZHAMBALA, MUKKOLAKKAL, TRIVANDRUM, PIN - 695003 BY ADV S.ARUN RAJ RESPONDENTS: 1 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, KOCHI KANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD, ERNAKULAM, KOCHI, PIN - 682011 2 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, KOCHI KANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD, ERNAKULAM, KOCHI, PIN - 682011 3 COMMISSIONER OF INCOME TAX (APPEALS)-III POORNIMA BUILDING, PANAMPILLY NAGAR, KOCHI, PIN - 682036 4 TAX RECOVERY OFFICER TRO (CENTRAL), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 5 THE CHIEF COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, CENTRAL REVENUE BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682018 S.C. SRI. NAVANEETH N.NATH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WPC 17851/2024 JUDGMENT Against Ext.P1 to P5 assessment orders for the assessment years 2015-16, 2016-17, 2017-18, 2020-21 and 2021-22, the petitioner has preferred Exts.P6 to P10 appeals along with applications to condone the delay before the 3rd respondent. The petitioner has also preferred Exts.P16 to P20 stay petitions. Apart from the same, the petitioner has preferred Exts.P11 to P15 rectification applications against Exts.P1 to P5 assessment orders. The limited prayer of the petitioner in this writ petition is for consideration of Exts.P16 to Ext.P20 stay petitions. 2. Since Exts.P6 to P10 are statutory appeals, there will be a direction to the 3rd respondent to consider the applications of the petitioner for condonation of delay in filing the appeal expeditiously. If the delay is 3 WPC 17851/2024 condoned, Exts.P16 to P20 stays petitions shall be considered expeditiously thereafter. The entire exercise shall be completed within a period of two months from the date of receipt of a copy of this judgment. With this direction, the writ petition is disposed of. The contentions of the petitioner as regards the rectification applications are left open. Till such time Exts.P16 to P20 stay petitions are considered, there will be a stay of recovery proceedings against the petitioner. Sd/- MURALI PURUSHOTHAMAN JUDGE al/-. 4 WPC 17851/2024 APPENDIX OF WP(C) 17851/2024 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30- 9-2022 UNDER SECTION 153A OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2015-16 ALONG WITH THE DEMAND NOTICE Exhibit P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30- 9-2022 UNDER SECTION 153A OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2016-17 ALONG WITH THE DEMAND NOTICE Exhibit P3 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30- 9-2022 UNDER SECTION 153A OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2017-18 ALONG WITH THE DEMAND NOTICE Exhibit P4 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30- 9-2022 UNDER SECTION 143(3) R.W.S 153A OF THE ACT PASSED BY THE 2ND RESPONDENT FOR THE AY 2020-21 ALONG WITH THE DEMAND NOTICE Exhibit P5 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30- 9-2022 UNDER SECTION 143(3) OF THE ACT PASSED BY THE 2ND RESPONDENT FOR THE AY 2021-22 ALONG WITH THE DEMAND NOTICE Exhibit P6 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 11-2-2023 ALONG WITH A PRAYER FOR CONDONATION OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY 2015-16 Exhibit P7 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 11-2-2023 ALONG WITH A PRAYER FOR CONDONATION OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY 2016-17 Exhibit P8 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 11-2-2023 ALONG WITH A PRAYER FOR CONDONATION OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY 2017-18 Exhibit P9 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 11-2-2023 ALONG WITH A PRAYER FOR CONDONATION OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY 2020-21 Exhibit P10 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 11-2-2023 ALONG WITH A PRAYER FOR CONDONATION OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY 2021-22 Exhibit P11 A TRUE COPY OF THE RECTIFICATION PETITION DATED 15-3-2023 FILED UNDER SECTION 154 OF THE ACT FOR THE AY 2015-16 FILED BEFORE THE 1ST RESPONDENT Exhibit P12 A TRUE COPY OF THE RECTIFICATION PETITION DATED 15-3-2023 FILED UNDER SECTION 154 OF 5 WPC 17851/2024 THE ACT FOR THE AY 2016-17 FILED BEFORE THE 1ST RESPONDENT Exhibit P13 A TRUE COPY OF THE RECTIFICATION PETITION DATE 15-3-2023 FILED UNDER SECTION 154 OF THE ACT FOR THE AY 2017-18 FILED BEFORE THE 1ST RESPONDENT Exhibit P14 A TRUE COPY OF THE RECTIFICATION PETITION DATED 15-3-2023 FILED UNDER SECTION 154 OF THE ACT FOR THE AY 2020-21 FILED BEFORE THE 2ND RESPONDENT Exhibit P15 A TRUE COPY OF THE RECTIFICATION PETITION DATED 15-3-2023 FILED UNDER SECTION 154 OF THE ACT FOR THE AY 2021-22 FILED BEFORE THE 2ND RESPONDENT Exhibit P16 A TRUE COPY OF THE STAY PETITION DATED 20-3- 2023 FOR THE AY 2015-16 FILED BEFORE THE 3RD RESPONDENT:- CIT (APPEALS)-III, KOCHI, IN EXHIBIT P-6 APPEAL, SEEKING STAY OF RECOVERY OF THE DEMAND BASED ON EXHIBIT P-1 ASSESSMENT ORDER Exhibit P17 A TRUE COPY OF THE STAY PETITION DATED 15-3- 2023 FOR THE AY 2016-17 FILED BEFORE THE 3RD RESPONDENT:- CIT (APPEALS)-III, KOCHI, IN EXHIBIT P-7 APPEAL, SEEKING STAY OF RECOVERY OF THE DEMAND BASED ON EXHIBIT P-2 ASSESSMENT ORDER Exhibit P18 A TRUE COPY OF THE STAY PETITION DATED 15-3- 2023 FOR THE AY 2017-18 FILED BEFORE THE 3RD RESPONDENT:- CIT (APPEALS)-III, KOCHI IN EXHIBIT P-8 APPEAL, SEEKING STAY OF RECOVERY OF THE DEMAND BASED ON EXHIBIT P-3 ASSESSMENT ORDER Exhibit P19 A TRUE COPY OF THE STAY PETITION DATED 15-3- 2023 FOR THE AY 2020-21 FILED BEFORE THE 3RD RESPONDENT:- CIT (APPEALS)-III, KOCHI IN EXHIBIT P-9 APPEAL, SEEKING STAY OF RECOVERY OF THE DEMAND BASED ON EXHIBIT P-4 ASSESSMENT ORDER Exhibit P20 A TRUE COPY OF THE STAY PETITION DATED 15-3- 2023 FOR THE AY 2021-22 FILED BEFORE THE 3RD RESPONDENT:- CIT (APPEALS)-III, KOCHI IN EXHIBIT P-10 APPEAL, SEEKING STAY OF RECOVERY OF THE DEMAND BASED ON EXHIBIT P-5 ASSESSMENT ORDER Exhibit P21 A TRUE COPY OF THE LETTER DATED 12-10-2023 SUBMITTED BY THE PETITIONER TO THE 4TH RESPONDENT Exhibit P22 A TRUE COPY OF THE NOTICE DATED 9-5-2024 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT "