Shiyas Kottakunnel Pareeth V. The Income Tax Officer, Central Circle 2 and National Faceless Appeal Centre, Delhi

WP(C)/41996/2023

AI Insights

The case involves the petitioner, Shiyas Kottakunnel Pareeth, who filed a writ petition against the Income Tax Officer and the National Faceless Appeal Centre, Delhi, concerning multiple assessment orders issued for several assessment years. The petitioner appealed against these orders and filed stay petitions, apprehending enforcement of the assessment orders during the appeal process. The primary legal issue was the delay in the consideration of the stay petitions by the second respondent, which prompted the petitioner to seek judicial intervention to expedite the process.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797080 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-12-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUCY VARGHESE
• Assessee Lawyers: K S NAIR; HARIMA; G REMADEVI; RAJATH NATH; DHEERAJ SASIDHARAN
• 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 FRIDAY, THE 15TH DAY OF DECEMBER 2023 / 24TH AGRAHAYANA, 1945 WP(C) NO. 41996 OF 2023 PETITIONER: SHIYAS KOTTAKUNNEL PAREETH, AGED 44 YEARS KOTTAKKUNNEL HOUSE, ADOOPARAMBU, MUVATTUPUZHA P.O, ERNAKULAM, PIN - 686661 BY ADVS. K.S.HARIHARAN NAIR HARIMA HARIHARAN G.REMADEVI RAJATH R NATH DHEERAJ SASIDHARAN RESPONDENTS: 1 THE INCOME TAX OFFICER, CENTRAL CIRCLE 2, OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX, KANDOMKULATHY TOWERS, M.G.ROAD, KOCHI, PIN - 682011 2 NATIONAL FACELESS APPEAL CENTRE, DELHI-110001, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS). OTHER PRESENT: SC-SMT SUCY V VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 41996 OF 2023 2 Dated this the 15th day of December, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 series appeals and Ext.P3 series stay petitions, within a time period to be fixed by this Court. 2. The petitioner’s case is that, aggrieved by Ext.P1 series assessment orders, the petitioner has preferred Ext.P2 series appeals along with Ext.P3 series stay petitions before the second respondent. The petitioner is apprehensive that during the pendency of Exts.P2 series and P3 series stay petitions, the respondents may enforce Ext.P1 series assessment orders. Hence, the writ petition. 3. Heard; Sri. K.S.Hariharan Nair, the learned counsel appearing for the petitioner and Smt. Sucy WP(C) NO. 41996 OF 2023 3 V.Varghese, 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 series stay petitions are pending consideration before the second respondent, I deem it appropriate to dispose of the writ petition in the following manner:- (i) The second respondent is directed to consider and dispose of Ext.P3 series stay petitions, 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 the judgment, after affording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext.P3 WP(C) NO. 41996 OF 2023 4 series stay petitions, all further proceedings pursuant to Ext.P1 series assessment orders shall stand deferred. Sd/- rmm15/12/2023 C.S.DIAS, JUDGE WP(C) NO. 41996 OF 2023 5 APPENDIX OF WP(C) 41996/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 30-03- 2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 Exhibit P1(a) COPY OF ASSESSMENT ORDER DATED 30-03- 2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2016-17 Exhibit P1(b) COPY OF ASSESSMENT ORDER DATED 30-03- 2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 Exhibit P1(c) COPY OF ASSESSMENT ORDER DATED 30-03- 2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 Exhibit P1(d) COPY OF ASSESSMENT ORDER DATED 30-03- 2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 28-04- 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1. Exhibit P2(a) COPY OF APPEAL MEMORANDUM DATED 28-04- 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(A) Exhibit P2(b) COPY OF APPEAL MEMORANDUM DATED 28-04- 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(B) Exhibit P2(c) COPY OF APPEAL MEMORANDUM DATED 28-04- 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(C) Exhibit P2(d) COPY OF APPEAL MEMORANDUM DATED 28-04- WP(C) NO. 41996 OF 2023 6 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(D) Exhibit P3 COPY OF THE STAY PETITION DATED 30-11- 2023 FILED BY THE PETITIONER IN EXT. P2 Exhibit P3(a) COPY OF THE STAY PETITION DATED 30-11- 2023 FILED BY THE PETITIONER IN EXT. P2(A) Exhibit P3(b) COPY OF THE STAY PETITION DATED 30-11- 2023 FILED BY THE PETITIONER IN EXT. P2(B) Exhibit P3(c) COPY OF THE STAY PETITION DATED 30-11- 2023 FILED BY THE PETITIONER IN EXT. P2(C) Exhibit P3(d) COPY OF THE STAY PETITION DATED 30-11- 2023 FILED BY THE PETITIONER IN EXT. P2(D) "