M/S. WE CONNECT AGENCIES V. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERR

WP(C)/18607/2023

AI Insights

The case involves M/s. We Connect Agencies, represented by its managing partner, Ratheesh V.R., who filed a writ petition against the assessment order issued by the Income Tax Officer at the National Faceless Assessment Centre. The petitioner challenged the assessment order and filed an appeal, a delay petition, and a stay petition with the National Faceless Appeal Centre. The primary contention was the enforcement of the assessment order during the pendency of these petitions. The court's decision focused on ensuring a timely review of the petitions and preventing the enforcement of the assessment order until the review was completed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748798 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-06-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Appeal; Assessment Order; Faceless assessment; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 8TH DAY OF JUNE 2023 / 18TH JYAISHTA, 1945 WP(C) NO. 18607 OF 2023 PETITIONER: M/S. WE CONNECT AGENCIES, KATTAPPANA P .O, IDDUKKI, REPRESENTED BY ITS MANAGING PARTNER, RATHEESH V .R, PIN – 685515 BY ADVS.HARISANKAR V . MENON MEERA V .MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERR NATIONAL FACELESS ASSESSMENT CENTRE DELHI-, PIN – 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 18607 OF 2023 :: 2 :: JUDGMENT Dated this the 8th day of June 2023 The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 appeal, Ext.P3 delay petition and Ext.P4 stay petition, expeditiously and until such time, to defer all further proceedings pursuant to Ext.P1 assessment order passed by the first respondent. 2. The petitioner’s case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal before the second respondent along with Ext.P3 delay petition and Ext.P4 stay petition on 22.05.2023. During the pendency of the above appeal and the applications, the respondents are threatening to enforce Ext.P1 assessment order. Hence, the writ petition. WP(C) NO. 18607 OF 2023 :: 3 :: 3. Heard; Sri. Harisankar V Menon, the learned Counsel appearing for the petitioner and Sri.Jose Joseph, the learned Standing Counsel appearing for the respondents. Having considered the pleadings and materials on record and taking note of the fact that the petitioner has already filed Ext.P2 statutory appeal before the second respondent, along with Ext.P3 delay petition and Ext.P4 stay petition, I deem it appropriate to dispose of the writ petition in the following manner: (i) The second respondent is directed to consider and dispose of Exts.P3 and P4, 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 this judgment, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that, if the second respondent proposes to pass a conditional order of stay in Ext.P4 stay WP(C) NO. 18607 OF 2023 :: 4 :: petition, he shall state reasons for the same. (iii) Until such time orders are passed on Exts.P3 and P4, all further proceedings pursuant to Ext.P1 shall stand deferred. SD/- C.S.DIAS JUDGE jes WP(C) NO. 18607 OF 2023 :: 5 :: APPENDIX PETITIONER’S EXHIBITS: Exhibit P1 COPY OF ASSSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 20-03-2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT DTD. 22-05-2023 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPOLNDENT DTD. 22-05-2023 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD 22-05-2023 // TRUE COPY // P .S. TO JUDGE "