THIRUVANGADAN SOMANATHAN V. INCOME TAX OFFICER

WP(C)/42930/2022

AI Insights

The case involves Thiruvangadan Somanathan, the proprietor of Sangeeth Radios, who challenged an assessment order under the Income Tax Act, 1961, for the assessment year 2014-15. The petitioner had already filed an appeal against the assessment order, which was pending at the National Faceless Appeal Centre. Concurrently, the petitioner received a demand notice for recovery of the assessed amounts. The petitioner sought a suspension of the demand until the appeal was decided. The respondent department suggested that the petitioner could file a stay petition to halt the demands temporarily. The court's decision allows the petitioner to file a stay petition either directly at the National Faceless Appeal Centre or through the jurisdictional assessing officer, ensuring the demands are kept in abeyance until the stay petition is resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 763919 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-01-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; CHRISTOPHER ABRAHAM
• Assessee Lawyers: G KEERTHIVAS
• Keywords: Assessment Order; Demand notice; Faceless Appeal; Income Tax; Stay Petition
• Section: 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 4TH DAY OF JANUARY 2023 / 14TH POUSHA, 1944 WP(C) NO. 42930 OF 2022 PETITIONER/S: THIRUVANGADAN SOMANATHAN AGED 69 YEARS S/O. KRISHNAN, PROPRIETOR, SANGEETH RADIOS, THALASSERY, MANANTHAVADY.P.O., MANANTHAVADY -670 645, PIN - 670645 BY ADV G.KEERTHIVAS RESPONDENT/S: 1 INCOME TAX OFFICER , NATIONAL FACELESS ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE, NEW DELHI., PIN - 110001 2 NATIONAL FACELESS ASSESSMENT CENTRE , MAYUR BHAWAN, CONNAUGHT LANE, NEW DELHI -110 001, REPRESENTED BY THE ASSISTANT COMMISSIONER OF INCOME TAX., PIN - 110001 3 NATIONAL FACELESS APPEAL CENTRE C-BLOCK, SPM CIVIC CENTRE, NEW DELHI-110 001, REPRESENTED BY COMMISSIONER OF INCOME TAX(APPEAL), PIN - 110001 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 42930 OF 2022 2 JUDGMENT Petitioner suffered Ext.P1 order of assessment under the provisions of the Income Tax Act, 1961, in respect of assessment year 2014-15. Petitioner has preferred Ext.P3 appeal before the National Faceless Appeal Centre and the same is stated to be pending. The petitioner has been served with Ext.P2 demand notice proposing to recover amounts due under Ext.P1 order of assessment. 2. Learned counsel appearing for the petitioner submits that the demands against the petitioner may be suspended till a decision is taken on Ext.P3 appeal. 3. Learned counsel appearing for the respondent department submits that the petitioner has not preferred any stay petition in Ext.P3 appeal and if the petitioner prefers an application for stay, within a period of two weeks from today, the demands against the petitioner can be kept in abeyance till a decision is taken on the stay petition to be filed by the petitioner. It is submitted that if the petitioner is unable to upload the stay petition, petitioner may file such stay petition before the jurisdictional assessing officer, who shall facilitate uploading of the stay petition to the National Faceless Appeal Centre. WP(C) NO. 42930 OF 2022 3 4. Having regard to the facts and circumstances of the case, the writ petition will stand disposed of, directing that if the petitioner files a stay petition in Ext.P3 appeal, seeking stay of the demands in terms of Ext.P1 order of assessment, within a period of two weeks from today, the demands against the petitioner in terms of Ext.P1 order of assessment shall be kept in abeyance till a decision is taken on the stay petition to be filed by the petitioner. If the petitioner faces any difficulty in filing such a stay petition before the National Faceless Appeal Centre, the petitioner shall be permitted to file the stay petition before the jurisdictional assessing authority, who shall facilitate uploading of the stay petition for consideration of the National Faceless Appeal Centre. The stay petition shall be considered and disposed of, after affording an opportunity of hearing to the petitioner, without much delay. The writ petition is disposed of as above. Sd/- GOPINATH P. JUDGE ajt WP(C) NO. 42930 OF 2022 4 APPENDIX OF WP(C) 42930/2022 PETITIONER EXHIBITS Exhibit p1 TRUE COPY OF THE ASSESSMENT ORDER DATED 19.3.2022 ISSUED BY THE 1ST RESPONDENT Exhibit p2 . TRUE COPY OF THE DEMAND NOTICE DATED 19.3.2022 FOR THE ASSESSMENT YEAR 2014-15 UNDER SECTION 156 OF THE INCOME TAX ACT, 1961 ISSUED BY THE 1ST RESPONDENT HEREIN AGAINST THE PETITIONER Exhibit p3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT HEREIN DATED 13.4.2022 Exhibit p4 . TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT DATED 13.4.2022 "