Shimjith Peter V. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre and Commissioner of Income Tax (Appeals), National Faceless Appeal Centre and Principal Commissioner of Income Tax

WP(C)/26863/2023

AI Insights

The case involves a writ petition filed by Shimjith Peter against the Income Tax Department, specifically targeting the assessment order issued for the assessment year 2020-21. The petitioner had previously filed an appeal and a stay petition concerning the assessment order, both of which were pending. The primary concern of the petitioner was the potential enforcement of the assessment order before the appeals and stay petitions were resolved. The court's intervention was sought to expedite the consideration of these pending matters.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 798094 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 16-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: S RAJ
• Keywords: Appeal; Assessment Order; Faceless Appeal; Faceless assessment; Income Tax; Stay Petition
• Section: 143(3); 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 16TH DAY OF AUGUST 2023 / 25TH SRAVANA, 1945 WP(C) NO. 26863 OF 2023 PETITIONER: 1 SHIMJITH PETER AGED 40 YEARS S/O N M PATHROSE, NELLIKKAMURIYIL HOUSE, KRISHNAGIRI P.O, JUBILEE JUNCTION, MEENANGADI, PIN - 673591 BY ADV S.ARUN RAJ RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN - 673001 SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.26863 of 2023 2 C. S. DIAS, J. ------------------------- W .P .(C.) No.26863 of 2023 ------------------------- Dated this the 16th day of August, 2023 JUDGMENT The writ petition is filed to direct the second the respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition, expeditiously. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal before the second respondent on 19.10.2022. Subsequently, the petitioner filed Ext.P3 stay petition on 13.02.2023. Although Exts.P2 and P3 are pending consideration, the petitioner is apprehensive that the respondents may enforce Ext.P1 assessment order. Hence, the writ petition. 3. Heard; Sri.S.Arun Raj, the learned WPC No.26863 of 2023 3 Counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 is pending consideration before the second respondent since 13.02.2023, I deem it appropriate to direct the second respondent to consider and dispose of the same immediately. Resultantly, I order the writ petition as follows: (i) The second 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. (ii) Needless to mention, if the second respondent proposes to pass any conditional WPC No.26863 of 2023 4 interim order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext.P3, all further proceedings pursuant to Ext.P1 shall stand deferred. Sd/- C. S. DIAS JUDGE SKP/16-08 WPC No.26863 of 2023 5 APPENDIX OF WP(C) 26863/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 20-9- 2022 UNDER SECTION 143(3) R.W.S 144 B OF THE ACT FOR THE AY 2020-21 ALONG WITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 19- 10-2022 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2020-21 EXHIBIT P3 A TRUE COPY OF THE STAY PETITION FOR THE AY 2020-21 E-FILED ON 13-02-2023 BEFORE THE 2ND RESPONDENT:- CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE "