M/S. Elias & Co.chakkiath Joseph Antony. By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 20 DAY OF MARCH 2023 / 29TH PHALGUNA, 1944 WP(C) NO. 9298 OF 2023 PETITIONER: M/S. ELIAS & CO.CHAKKIATH JOSEPH ANTONY. BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA BASIN ROAD, ERNAKULAM, KOCHI, PIN - 682031 REPRESENTED BY ITS MANAGING PARTNER, RESPONDENTS: 1THE INCOME TAX OFFICERI.S. PRESS ROAD, KOCHI, PIN - 6820182NATIONAL FACELESS APPEAL CENTRE WARD1(1), NON-CORPORATE, C.R. BUILDING, DELHI, PIN - 110001 REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS) SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. -------------------------------------------- W. P. (C). No. 9298 of 2023 --------------------------------------------Dated this the 20[th] day of March, 2023 JUDGMENT The petitioner has approached this Court seeking interference ofthe orders passed by the appellate authority. The petitioner had filed anappeal against the assessment order. The petitioner was asked toupload certain documents, which was done. Subsequently, thepetitioner was given another intimation directing them to producecertain additional documents. The petitioner had sought time as perExt.P6. However, time has been sought by means of a letter and suchapplications will not be entertained in appeals, which are decidedthrough the National Faceless Appeal Centre. It is in the abovecircumstances, that the order is issued; submits the Standing Counselfor the respondents. The petitioner has an alternate remedy ofpreferring an appeal against the appellate order. This writ petition is hence closed without prejudice to the right ofthe petitioner to prefer an appeal against the appellate order. Sd/- T.R. RAVI JUDGE WP(C) NO. 9298 OF 2023 APPENDIX OF WP(C) 9298/2023 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 29-03-2016 Exhibit P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE COMMISSIONER INCOME TAX (APPEALS), ERNAKULAM DTD. 28-04-2016 Exhibit P3 COPY OF NOTICE UNDER SECTION 250 ISSUED BY THE 2ND RESPONDENT DTD. 28-12-2022 Exhibit P4 COPY OF THE ACKNOWLEDGMENT OF UPLOADING OF DOCUMENTS IN THE PORTAL BY THE PETITIONER 03-01-2023 Exhibit P5 COPY OF THE NOTICE UNDER SECTION 250 ISSUED BY THE 2ND RESPONDENT DTD. 12-01-2023 Exhibit P6COPY OF LETTER FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 19-01-2023 Exhibit P7 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-01-2023