Thambi Sebastian V. The Assessment Unit, National Faceless Assessment Centre, Income Tax Department, New Delhi and The National Faceless Appeal Centre, New Delhi and The Income Tax Officer, Ward 1 & TPS, Tirur and The Income Tax Appellate Tribunal, Kochi

WP(C)/30917/2023

AI Insights

The case involves Thambi Sebastian, the petitioner, who contested the income tax assessment for the year 2017-18. Initially, the assessment was finalized by the jurisdictional Assessing Authority, leading to an appeal (Exhibit-P2) which the petitioner later withdrew, resulting in its dismissal (Exhibit-P3). Subsequently, the petitioner filed a second appeal (Exhibit-P4) with the Income Tax Appellate Tribunal, accompanied by a stay application and a request to condone the delay in filing the appeal. The petitioner sought judicial intervention to expedite the Tribunal's decision on these matters, emphasizing the need for a timely resolution to avoid enforcement of the tax liability and interest until the appeal is resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 691693 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-09-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: JACOB SEBASTIAN; WINSTON; ANU JACOB; KEERTHY RAJ
• Keywords: Appeal; Assessment; Condonation of delay; Income Tax; Stay Petition; Writ of Certiorari; Writ of Mandamus
• Section: 36; 35

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20TH DAY OF SEPTEMBER 2023 / 29TH BHADRA, 1945 WP(C) NO. 30917 OF 2023 PETITIONER/S: THAMBI SEBASTIAN, AGED 50 YEARS, S/O. T.J. DEVASSY, THAZHATHETHIL HOUSE, IRINGATTIRI P.O, MELATTUR, PERINTHALMANNA TALUK, MALAPPURAM DISTRICT., PIN - 679326 BY ADVS. JACOB SEBASTIAN WINSTON K.V ANU JACOB KEERTHY RAJ RESPONDENT/S: 1 THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTREINCOME TAX DEPARTMENT, NEW DELHI, REPRESENTED BY THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER., PIN - 110001 2 THE NATIONAL FACELESS APPEAL CENTRENEW DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 3 THE INCOME TAX OFFICERWARD 1 & TPS, TIRUR, OFFICE OF THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, TARIFF BAZAR, TOWN HALL ROAD, TIRUR, MALAPPURAM DISTRICT., PIN - 676101 4 THE INCOME TAX APPELLATE TRIBUNALFIRST FLOOR, BLOCK C1 & CII, KENDRIYA BHAVAN, KAKKANAD, KOCHI, REPRESENTED BY THE ASSISTANT REGISTRAR., PIN - 682037 OTHER PRESENT: CHRISTOPHER ABRAHAM-SC-IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30917/2023 -2- J U D G M E N T The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs: “i) Call for the records leading to Exhibits-P1 and P3 and quash them issuing a writ in the nature of Certiorari; ii) Issue a writ in the nature of mandamus commanding the 4th respondent to consider and pass appropriate orders on Exhibit-P5 stay petition and Exhibit-P6 petition to condone A delay after hearing the petitioner as early as possible and in any event with in a time limit this Hon'ble Court may deem fit; iii) Issue a writ in the nature of mandamus commanding the 4th Respondent to consider and pass orders on Exhibit-P4 appeal adhering to the statutory mandate; iv) Declare that the liability to pay tax and interest pursuant to Exhibit-P1 cannot be enforced until Exhibit-P4 appeal is disposed of; and v) Issue such other writ, order or direction is this Hon'ble Court may deem fit and proper on the facts and circumstances of the case and in the interest of justice.” W.P.(C) No.30917/2023 -3- 2. The assessment for income tax in respect of the Assessment Year 2017-18 was finalised by the jurisdictional Assessing Authority in Ext.P1. Against Ext.P1 order, the petitioner preferred an appeal in Ext.P2. The petitioner assessee withdrew the appeal, which was dismissed as withdrawn by Ext.P3 order. Against the order dismissing the appeal as withdrawn, the petitioner has filed a second appeal before the Income Tax Appellate Tribunal in Ext.P4 with an application for stay and condonation of delay in filing the appeal. 3. This Court does not want to comment on the maintainability of the appeal pending before the Income Tax Appellate Tribunal. Learned Counsel for the petitioner submits that the petitioner is confining his prayer to a direction to the Income Tax Appellate Tribunal/4th respondent to decide the petitioner's appeal along with the applications expeditiously. W.P.(C) No.30917/2023 -4- 4. Considering the limited prayer of the learned Counsel for the petitioner, the present writ petition is disposed of with a direction to the 4th respondent to decide the appeal and applications of the petitioner in accordance with the law expeditiously, preferably within a period of three months. Sd/- DINESH KUMAR SINGH JUDGE jjj W.P.(C) No.30917/2023 -5- APPENDIX OF WP(C) 30917/2023 PETITIONER EXHIBITS Exhibit-P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 12.12.2019. Exhibit-P2 A TRUE COPY OF THE APPEAL IN FORM NO. 35 BEFORE THE 2ND RESPONDENT THROUGH THE WEB PORTAL OF THE INCOME TAX DEPARTMENT DATED 31.01.2020. Exhibit-P3 A TRUE COPY OF THE ORDER DATED 02.06.2023 ISSUED BY THE 2ND RESPONDENT. Exhibit-P4 A TRUE COPY OF THE APPEAL FILED BY THE PETITIONER IN FORM NO. 36 DATED 01.09.2023. Exhibit-P5 A TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER DATED 18.09.2023. Exhibit-P6 A TRUE COPY OF THE APPLICATION TO CONDONE THE DELAY FILED BY THE PETITIONER DATED 18.09.2023. Exhibit-P7 A TRUE COPY OF THE LETTER DATED 18.08.2023 ISSUED BY THE 3RD RESPONDENT. Exhibit-P8 A TRUE COPY OF THE LETTER DATED 18.09.2023 ISSUED BY THE 3RD RESPONDENT. "