THEKKINIAN POULOSE VARKEY V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/20204/2023

AI Insights

The case involves Thekkinian Paulose Varkey T.P. Construction, the petitioner, who filed a writ petition against the Assistant Commissioner of Income Tax and other respondents, challenging the non-consideration of stay petitions related to tax assessments and penalties. The petitioner had previously filed appeals and stay petitions concerning the assessment and penalty orders issued by the tax authorities. The main contention was the delay in the consideration of these stay petitions, which led to the issuance of a notice by the third respondent threatening enforcement of the tax orders. The court's decision focused on ensuring a timely review of the stay petitions to prevent undue hardship to the petitioner.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 765090 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-06-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; TELMA RAJU; AADITYA NAIR; ANJANA
• Keywords: Assessment Order; Faceless Appeal; Income Tax; Penalty order; Stay Petition; Writ petition
• Section: 143(3); 271(1)(c)

Judgement Text

"1 WP(C) No.20204 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 21ST DAY OF JUNE 2023 / 31ST JYAISHTA, 1945 WP(C) NO. 20204 OF 2023 PETITIONER/S: THEKKINIAN POULOSE VARKEY T.P. CONSTRUCTION AVM COMPLEX, CHIRANGARA, KORATTY SOUTH P.O. THRISSUR, KERALA, PIN - 680308 BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR ANJANA A. RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), THRISSUR, PIN - 680001 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE NEW DELHI, PIN - 110001 3 COMMISSIONER OF INCOME TAX DCIT CIRCLE 1(1), THRISSUR, PIN - 680001 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) No.20204 of 2023 C.S DIAS,J. --------------------------- WP(C) No.20204 of 2023 ----------------------------- Dated this the 21st day of June, 2023 . JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts P3 and P5 appeals along with Exts P4 and P6 stay petitions. 2. The petitioner’s case is that, aggrieved by Exts P1 assessment and Ext P2 penalty order, the petitioner has preferred Exts P3 and P5 appeals before the second respondent on 18.12.2019 and 29.4.2020, respectively. Subsequently, the petitioner has filed Exts P4 and P6 stay petitions on 1.1.2020 and 9.4.2020, respectively, in Exts P3 and P5 appeals. The second respondent has not considered the stay petitions. Now the third respondent has issued Ext P7 notice, threatening to enforce Exts P1 and P2. If the respondents proceed with Ext 3 WP(C) No.20204 of 2023 P7 notice, it would cause severe prejudice and hardship to the petitioner. Hence, the writ petition. 3. Heard; Sri.Anil D Nair, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts P4 and P6 stay petitions are pending consideration before the second respondent, I deem it appropriate to order the writ petition as follows: (i) The second respondent is directed to consider and dispose of Exts P4 and P6 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. 4 WP(C) No.20204 of 2023 (ii) Needless to mention that if the second respondent proposes to pass a conditional order of stay, he shall state reason for the same. (iii) Until such time orders are passed on Exts P4 and P6 stay petitions, all further proceedings pursuant to Exts P1, P2 and P7 shall stand deferred. SD/- sks/21.6.2023 C.S.DIAS, JUDGE 5 WP(C) No.20204 of 2023 APPENDIX OF WP(C) 20204/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER U/S 143(3) OF THE ACT, ALONG WITH DEMAND NOTICE DATED 26/11/2019 ISSUED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2017-18 Exhibit P2 TRUE COPY OF THE PENALTY ORDER U/S 271(1) (C) OF THE ACT, ALONG WITH DEMAND NOTICE DATED 20/02/2020 ISSUED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2015-16 Exhibit P3 TRUE COPY OF THE APPEAL IN FORM 35 FOR A.Y. 2017-18 DATED 18.12.2019 FILED BEFORE THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE PETITION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 1.1.2020. Exhibit P5 TRUE COPY OF THE APPEAL IN FORM 35 FOR A.Y. 2015-16 DATED 29.04.2020 FILED BEFORE THE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE PETITION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 9.4.2020 Exhibit P7 TRUE COPY OF THE NOTICE LETTER DATED 09/06/2023 BY THE 3RD RESPONDENT. "