Sunny Silks V. Assistant Commissioner of Income Tax Circle 2(1) and Commissioner of Income Tax (Appeals) National Faceless Appeal Centre and Deputy Commissioner of Income Tax DCIT Circle 1(1), & TPS

WP(C)/27111/2023

AI Insights

The writ petition was filed by M/s. Sunny Silks, represented by its managing partner P.C. Sunny, seeking a directive to the third respondent, the Deputy Commissioner of Income Tax, to expeditiously consider and dispose of a stay petition (Ext P5) related to an assessment order (Ext P1) and a subsequent letter (Ext P4). The petitioner had previously appealed against the assessment order (Ext P1) to the Commissioner of Income Tax (Appeals) (Ext P3) and filed a stay petition (Ext P5) to prevent the enforcement of the assessment order and the subsequent letter during the pendency of the appeal. The court, after hearing the arguments, decided to direct the third respondent to expedite the decision on the stay petition and defer any further proceedings based on the assessment order and the subsequent letter until the stay petition is resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 798088 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: K J ABRAHAM NIKHIL JOHN AKHIL SHAJI
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition
• Section: 143(3); 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 17TH DAY OF AUGUST 2023 / 26TH SRAVANA, 1945 WP(C) NO. 27111 OF 2023 PETITIONER: M/S. SUNNY SILKS XXVIII/ 616A, CONVENT ROAD, CHALAKUDY P.O, THRISSUR DISTRICT. REPRESENTED BY MANAGING PARTNER P.C. SUNNY, S/O. P.L.CHAKKAPPAN, PANJIKARAN HOUSE, MUPLIYAM POST, THRISSUR DISTRICT., PIN – 680307 BY ADVS. K.J.ABRAHAM NIKHIL JOHN AKHIL SHAJI RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAN NAGAR, THRISSUR DISTRICT, PIN – 680001 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE (NFAC), INCOME TAX DEPARTMENT, NEW DELHI, PIN – 110001 3 DEPUTY COMMISSIONER OF INCOME TAX DCIT CIRCLE 1(1), & TPS, AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAN NAGAR, THRISSUR DISTRICT, PIN – 680001 OTHER PRESENT: SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.27111/2023 -:2:- Dated this the 17th day of August, 2023 J U D G M E N T The writ petition is filed to direct the third respondent to consider and dispose of Ext P5 stay petition, expeditiously. 2. The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext P3 appeal before the second respondent. During the pendency of the appeal, the third respondent has issued Ext P4 letter. Immediately, the petitioner has filed Ext P5 stay petition before the third respondent. The petitioner is apprehensive that the third respondent may enforce Exts P1 & P4 during the pendency of Exts P3 & P5. Hence, the writ petition. 3. Heard; Sri. K.J.Abraham, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned standing counsel appearing for the respondents. 4. Having considered the pleadings and W.P.(C)No.27111/2023 -:3:- materials on record and taking note of the fact that Ext P5 stay petition is pending consideration before the third respondent, I deem it appropriate to dispose of the writ petition in the following manner: (i) The third respondent is directed to consider and dispose of Ext P5 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, after affording the petitioner an opportunity of being heard. (ii) Needless to mention, if the third 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 P5 stay petition, all further proceedings pursuant to Exts P1 & P4 shall stand deferred. Sd/- C.S.DIAS,JUDGE DST/17.08.23 //True copy// P .A.To Judge W.P.(C)No.27111/2023 -:4:- APPENDIX PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.ITBA/AST/S/143(3)/2019-20/1022570891(1) DATED 18.12.2019 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE NO.ITBA/AST/S/156/2019-20/1022570948(1) DATED 18.12.2019 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.35 DATED 17.01.2020 EXHIBIT P4 TRUE COPY OF THE ISSUE LETTER NO. ITBA/RCV/F/17/2023-24/1054896700(1) DATED 07.08.2023 ISSUED BY THE 3RD RESPONDENT EXHIBIT P5 TRUE COPY OF THE STAY APPLICATION ALONG WITH AFFIDAVIT DATED 10.08.2023 SUBMITTED BEFORE THE 3RD RESPONDENT RESPONDENT’S EXHIBITS: NIL "