Viswaprakash Educational and Charitable Trust V. Assessment Unit, Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre and Commissioner of Income Tax (Appeals), National Faceless Appeal Centre and Principal Commissioner of Income Tax

WP(C)/27922/2023

AI Insights

The case involves Viswaprakash Educational and Charitable Trust, which filed a writ petition against the Income Tax Department's assessment order (Ext.P1) for the assessment year 2018-19. The trust filed an appeal (Ext.P2) and a subsequent stay petition (Ext.P3) to prevent the enforcement of the assessment order during the appeal's pendency. The primary legal issue was the delay in the consideration of the stay petition by the second respondent, leading to the writ petition. The court's decision emphasized the need for expeditious handling of the stay petition to prevent undue enforcement of the assessment order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 818837 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-08-2023
• Assessment Year: misc
• Laws Referred To: Section 147 r.w.s 144 B of the Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: S RAJ
• Keywords: Assessment Order; Delay petition; Faceless assessment; Income Tax; Stay Petition
• Section: 147; 144; 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 22ND DAY OF AUGUST 2023 / 31ST SRAVANA, 1945 WP(C) NO. 27922 OF 2023 PETITIONER: VISWAPRAKASH EDUCATIONAL AND CHARITABLE TRUST VELLAYAMBALAM, SASTHAMANGALAM P.O, TRIVANDRUM REPRESENTED BY ITS TRUSTEE SECRETARY FR. DAISAN YESUDAS, PIN - 695003 BY ADV S.ARUN RAJ RESPONDENTS: 1 ASSESSMENT UNIT, ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM, PIN - 695003 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 27922 OF 2023 2 Dated this the 22nd day of August, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of the delay petition filed along with Ext.P2 appeal and P3 stay petition, expeditiously. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal along with a delay petition before the second respondent on 19.4.2023. Subsequently, the petitioner has preferred Ext.P3 stay petition on 21.4.2023. The petitioner is apprehensive that during the pendency of Ext.P3, the respondents may enforce Ext.P1 assessment order. Hence, the writ petition. 3. Heard; Sri. S.Arun Raj, the learned counsel appearing for the petitioner and Sri.Christopher WP(C) NO. 27922 OF 2023 3 Abraham, the learned counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 stay petition is pending consideration before the second respondent since 21.4.2023, I deem it appropriate to direct the second respondent to consider and dispose of the same, immediately. Resultantly, I order the writ petition as follows:- (i) The second respondent is directed to consider and dispose of the delay petition filed along with Ext.P2 appeal and Ext.P3 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 the judgment, after affording the petitioner an opportunity of being heard. (ii) Needless to mention, if the second respondent WP(C) NO. 27922 OF 2023 4 proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext.P3 stay petition, all further proceedings pursuant to Ext.P1 shall stand deferred. SD/- rmm22/8/2023 C.S.DIAS, JUDGE WP(C) NO. 27922 OF 2023 5 APPENDIX OF WP(C) 27922/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 9-3-2023 UNDER SECTION 147 R.W.S 144 B OF THE ACT FOR THE AY 2018-19 ALONG WITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT Exhibit P2 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 19-4-2023 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2018-19 Exhibit P3 A TRUE COPY OF THE STAY PETITION FOR THE AY 2018-19 E-FILED ON 21-4-2023 BEFORE THE 2ND RESPONDENT:- CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI "