Wa/314/2022 Of Mallelil Industries Private Limited v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 7 DAY OF MARCH 2022 / 16TH PHALGUNA, 1943 WA NO. 314 OF 2022 AGAINST THE ORDER/JUDGMENT IN WP(C) 2643/2022 OF HIGH COURT OF KERALAAPPELLANT/S: MALLELIL INDUSTRIES PRIVATE LIMITED MALLELIL HOUSE, ATTACHAKKAL P.O, PATHANAMTHITTA, KERALA- 689 691 REPRESENTED BY ITS MANAGING DIRECTOR, SRI. SREDHARAN NAIR RAGHAVAN PILLAI BY ADVS.ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNANARAVIND SREEKUMAR RESPONDENT/S: ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NATIONAL E-ASSESSMENT CENTRE, NEAC, ROOM NO.402, 2ND FLOOR, E-RAMP, NEAR GATE NO.10, JAWAHARLAL NEHRU STADIUM, DELHI-110 003 OTHER PRESENT: SC JOSE JOSEPH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07.03.2022, THE COURT ONTHE SAME DAY DELIVERED THE FOLLOWING: WA NO. 314 OF 2022 -2- JUDGMENT S.V.Bhatti,J. Heard Adv. Anil D Nair and learned Standing Counsel Mr. JoseJoseph for parties. 2.The petitioner is the appellant. Petitionerunsuccessfully challenged to the penalty proceedings dated12.01.2022 (Ext.P6) on a few legal grounds and also a fewjurisdictional facts which according to the petitioner would denyany jurisdiction to the officer to pass order in Ext.P6. The learnedSingle Judge for the reasons stated in the impugned judgmentdeclined to entertain the writ petition. Hence the appeal. 3.We have perused the material and have taken note ofthe submissions made by the counsel appearing for the parties. Atthe outset, we are of the view that Ext.P6 is an appealable orderbefore the Commissioner of Income Tax (Appeals). We are of theview that the appellant is allowed to work out the remedy of appealagainst Ext.P6 order. Declining to entertain the writ petition is forvalid and available reasons. The writ appeal, hence stands WA NO. 314 OF 2022 disposed of by this judgment: a) The appellant is given four weeks time from today to fileappeal against Ext.P6 order before the Commissioner of IncomeTax (Appeals). The appellate authority is directed to entertain theappeal and consider disposing of the appeal as expeditiously aspossible preferably within six months from the date of filing of theappeal. b)After hearing of the learned counsel and particularly takingnote of a few serious objections canvassed against the order inExt.P6, we are pursuaded to grant stay of recovery of the penalty interms of Ext.P6 order during the pendency of the appeal. Handover copy in three days. Sd/-S.V.BHATTIJUDGE Sd/- BASANT BALAJIJUDGE