T.S. Aji V. Income Tax Officer Ward No.1, Kalpetta, Wayanad and Commissioner of Income Tax (Appeals), Kozhikode and National Faceless Appeals Centre, New Delhi

WP(C)/33911/2023

AI Insights

The case involves T.S. Aji, the petitioner, who filed a writ petition against the Income Tax Officer, Commissioner of Income Tax (Appeals), and the National Faceless Appeals Centre, challenging a notice and seeking reconsideration of a stay application related to an assessment order. The petitioner argued that an appeal against the assessment order was pending and sought relief from the High Court of Kerala. The court, after hearing the arguments, provided the petitioner a week to file a stay application with the appellate authority and instructed the authority to consider it based on the relevant guidelines and precedents.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797793 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 16-10-2023
• Assessment Year: misc
• Other Referred Cases: Principal Commissioner of Income Tax-5 & Others Vs. LG Electronics India Private Limited [(2018) 18 SCC 447]
• Laws Referred To: Central Board of Direct Taxes Office Memorandum, Supreme Court Judgment in Principal Commissioner of Income Tax-5 & Others Vs. LG Electronics India Private Limited
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; JASMINE
• Assessee Lawyers: G KEERTHIVAS DAS
• Keywords: Appeal; Assessment Order; Income Tax; Stay Application; Writ petition
• Section: P3; P4

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 16TH DAY OF OCTOBER 2023 / 24TH ASWINA, 1945 WP(C) NO. 33911 OF 2023 PETITIONER/S: T.S.AJI, AGED 50 YEARS S/O. LATE SUNNY THANDEKKATTU THOMAS, THANDEKKATTIL HOUSE, MEENANGADI P.O., WAYANAD DISTRICT, PIN - 673591 BY ADVS. G.KEERTHIVAS LAKSHMI DAS RESPONDENT/S: 1 INCOME TAX OFFICER WARD NO.1, KALPETTA, WAYANAD, PIN - 673122 2 COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN - 673001 3 NATIONAL FACELESS APPEALS CENTRE C-BLOCK, SPM CIVIC CENTRE, NEW DELHI, REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NFAC), PIN - 110001 SRI.JOSE JOSEPH, SC, INCOME TAX DEPT. OTHER PRESENT: SMT.JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 33911 OF 2023 2 J U D G M E N T The present writ petition has been filed impugning Ext.P4 notice dated 20.07.2023 and for a direction to the 1st respondent to reconsider Ext.P3 stay application. 2. After some arguments, learned counsel for the petitioner submitted that an appeal against the assessment order is pending before the appellate authority, i.e., 2nd/3rd respondent. 3. The petitioner is granted one week time to file a stay application before the appellate authority concerned. The appellate authority is directed to consider the said application on its merit after taking into consideration Exts.P5 to P7 Office Memorandums/instructions issued by Central Board of Direct Taxes as well as the judgment of the Supreme Court in the case of Principal Commissioner of Income Tax-5 & Others Vs. LG WP(C) NO. 33911 OF 2023 3 Electronics India Private Limited [(2018) 18 SCC 447] wherein it has been observed as under; “2. Having heard Shri.Vikramjit Banerjee, learned ASG appearing on behalf of the appellant, and giving credence to the fact that he has argued before us that the administrative circular will not operate as a fetter on the Commissioner since it is a quasi-judicial authority, we only need to clarify that in all cases like the present, it will be open to the authorities, on the facts of individual cases, to grant deposit orders of a lesser amount than 20%, pending appeal.” With aforesaid, the present writ petition stands disposed of. Pending interlocutory application/s, if any, in the writ petition stand/s dismissed. Sd/- DINESH KUMAR SINGH JUDGE jg WP(C) NO. 33911 OF 2023 4 APPENDIX OF WP(C) 33911/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 16.03.2022 ISSUED BY THE INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE Exhibit P2 TRUE COPY OF THE STATUTORY APPEAL PREFERRED BEFORE THE COMMISSIONER OF INCOME TAX (APPEAL) DATED 13.04.2022 Exhibit P3 TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 1ST RESPONDENT DATED 18.7.2023 Exhibit P4 TRUE COPY OF THE NOTICE DATED 20.7.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE OFFICE MEMORANDUM DATED 31.7.2017 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES Exhibit P6 TRUE COPY OF THE OFFICE MEMORANDUM DATED 29.2.2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES Exhibit P7 TRUE COPY OF THE INSTRUCTION NO.1914 "