Mohammed Ali Muslimveettilaged 47 Yearspalakkad, Pin v. Menonmeera V.menonr.sreejith

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 3 DAY OF OCTOBER 2023 / 11TH ASWINA, 1945WP(C) NO. 32044 OF 2023 PETITIONER/S: MOHAMMED ALI MUSLIMVEETTILAGED 47 YEARSPALAKKAD, PIN - 679313BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITH MUSLIMVEETTIL HOUSE, KONDOORKARA, ONGALLUR, PATTAMBI, K.KRISHNAPARVATHY MENON RESPONDENT/S: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERINCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 110001110001 2NATIONAL FACELESS APPEAL CENTREDELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).32024/2023, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHTUESDAY, THE 3 DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 WP(C) NO. 32024 OF 2023 PETITIONER/S: MOHAMMED ALI MUSLIMVEETTILAGED 47 YEARSMUSLIMVEETTIL HOUSE, KONDOORKARA, ONGALLUR, PATTAMBI, PALAKKAD, PIN - 679313 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA PARVATHY MENON RESPONDENT/S: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONEROF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 110001OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 110001 2NATIIONAL FACELESS APPEAL CENTREDELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).32044/2023, THE COURT ON THESAME DAY DELIVERED THE FOLLOWING: 3 JUDGMENT Dated this the 3[rd] day of October, 2023 1.These writ petitions have been filed by the petitioner,who is an assessee under the provisions of the Income TaxAct,1961 (‘the Act’for short). The assessing authority hasfinalised the assessment by Ext.P1 order dated 28.06.2023under Section 144 r/w Section 144 B and Section 270 A ofAct for the assessment year 2021-2022, creating a demandof Rs.16,82,26,518/- inclusive of Rs.10,09,85,255/- andpenalty of Rs.11,21,51,012/-. Against the two orders, thepetitioner has filed an appeal before the 2[nd] respondentalong with application for condonation of delay for filing theappeals as well as the stay application. 2.Learned counsel for the petitioner submits that theappeals has not been taken for consideration and theauthorities are proceeding to recover the entire assessedamount against the petitioner. 3.Shri. Jose Joseph, the learned Standing Counsel forthe revenue submits that this court may grant two monthstime for taking a decision on the application for condonation WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 4 of delay and the stay application . 4.Considering the aforesaid submission, the presentwrit petitions are disposed of with a direction to the 2[nd]respondent to consider the applications for condonation ofdelay, and decide the same within a period of two months.Any recovery made from the petitioner in respect of theassessment and penalty orders shall be subject to the finaloutcome of the appeals pending before the 2[nd] respondent. Sd/- SJ DINESH KUMAR SINGH JUDGE 5 APPENDIX OF WP(C) 32024/2023 PETITIONER EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER FOR THE YEAR 2021-22 ISSUED BY THE 1ST RESPONDENT DTD. 23-12-2022Exhibit P2COPY OF APPEAL FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2021-22 DTD. 16-09-2023Exhibit P3COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTGD. 15-09-2023Exhibit P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTGD. 15-09-2023 WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 6 Sd/- SJ DINESH KUMAR SINGH JUDGE 5 APPENDIX OF WP(C) 32024/2023 PETITIONER EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER FOR THE YEAR 2021-22 ISSUED BY THE 1ST RESPONDENT DTD. 23-12-2022Exhibit P2COPY OF APPEAL FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2021-22 DTD. 16-09-2023Exhibit P3COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTGD. 15-09-2023Exhibit P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTGD. 15-09-2023 WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 6 APPENDIX OF WP(C) 32044/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2021-22 DTD.28-06-2023 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2021-22 DTD. 18-09-2023 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15-09-2023COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15-09-2023