Wp(C)/10082/2024 Of Kadammat Madhavan Shibu v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 14 DAY OF MARCH 2024 / 24TH PHALGUNA, 1945WP(C) NO. 10082 OF 2024 PETITIONER/S: KADAMMAT MADHAVAN SHIBU,AGED 47 YEARSKADAMATTU HOUSE, BISONVALLEY, IDUKKI, KERALA, PIN - 685565 BY ADVS. DIVYA RAVINDRANANITHA MATHAI MUTHIRENTHY RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD 1 & TPS, 1ST FLOOR, WARD 1 & TPS, 1ST FLOOR, MAHIMA TOWERS TEMPLE BYE PASS ROAD, SH 8, THODUPUZHA, KERALA, PIN - 685584 2THE ASSESSMENT UNIT,INCOME TAX DEPARTMENT, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTER, NEW DELHI, REPRESENTED BY THE INCOME TAX OFFICER, PIN - 110001NEW DELHI, REPRESENTED BY THE INCOME TAX OFFICER, PIN - 110001 3THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTER (NFAC),NEW DELHI, PIN - 110001NATIONAL FACELESS APPEAL CENTER (NFAC),NEW DELHI, PIN - 110001 OTHER PRESENT: SRI.CYRIAC TOM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner suffered Ext.P1 order of assessment and Ext.P2 order of penalty for theassessment year 2021-22 under the provisions of theIncome Tax Act, 1961. The petitioner preferred Exts.P3and P4 appeals together with Exts.P5 and P6 applicationsfor stay. 2.The learned counsel for the petitionersubmits that there is some delay in filing the appeals andsufficient cause has been shown for condoning the delayas well. It is submitted that, pending consideration of theapplications for condonation of delay and the applicationsfor stay, any proceedings for recovery of amounts dueunder Exts.P1 and P2 orders may be suspended. The learned counsel for the petitioner 3.Heard the learned Standing Counsel for theIncome Tax Department also. Having heard the learned counsel appearing forthe petitioner and the learned Standing Counselappearing for the Income Tax Department, this writpetition will stand disposed of directing the thirdrespondent to consider and pass orders on Exts.P5 andP6 applications for stay filed in Exts.P3 and P4 appeals,while also considering the question as to whether thedelay in filing the appeals can be condoned. Till suchtime orders are passed on Exts.P5 and P6 the demands inExts.P1 and P2 orders shall remain suspended. It is madeclear that the third respondent needs to pass orders onExts.P5 and P6 applications for stay, on merits, only if hedecides to condone the delay in filing Exts.P3 and P4appeals. Order as above will be issued after affording anopportunity of hearing to the petitioner. rkj Sd/- GOPINATH P., JUDGE APPENDIX OF WP(C) 10082/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUEDBY THE 2ND RESPONDENT UNDER SECTION 143R.W.S 144B OF THE ACT DATED 19.12.2022FOR AY 2021-22 ALONG WITH DEMAND NOTICEAND COMPUTATIONBY THE 2ND RESPONDENT UNDER SECTION 143R.W.S 144B OF THE ACT DATED 19.12.2022FOR AY 2021-22 ALONG WITH DEMAND NOTICEAND COMPUTATION Exhibit P2THE TRUE COPY OF THE PENALTY ORDER DATED27.06.2023 ISSUED BY THE 2 ND RESPONDENTUNDER SECTION 271AAC(1) OF THE ACT27.06.2023 ISSUED BY THE 2 ND RESPONDENTUNDER SECTION 271AAC(1) OF THE ACT Exhibit P3TRUE COPY OF THE MEMORANDUM OF APPEALDATED 14.01.2024 FILED AGAINST THE EXT P1ORDER OF ASSESSMENT FOR AY 2021-22 INFORM 35DATED 14.01.2024 FILED AGAINST THE EXT P1ORDER OF ASSESSMENT FOR AY 2021-22 INFORM 35 Exhibit P4THE TRUE COPY OF THE MEMORANDUM OF APPEALDATED 13.01.2024 FILED AGAINST THE EXT P2ORDER OF PENALTY FOR AY 2021-22 IN FORM35DATED 13.01.2024 FILED AGAINST THE EXT P2ORDER OF PENALTY FOR AY 2021-22 IN FORM35 Exhibit P2THE TRUE COPY OF THE PENALTY ORDER DATED27.06.2023 ISSUED BY THE 2 ND RESPONDENTUNDER SECTION 271AAC(1) OF THE ACT27.06.2023 ISSUED BY THE 2 ND RESPONDENTUNDER SECTION 271AAC(1) OF THE ACT Exhibit P3TRUE COPY OF THE MEMORANDUM OF APPEALDATED 14.01.2024 FILED AGAINST THE EXT P1ORDER OF ASSESSMENT FOR AY 2021-22 INFORM 35DATED 14.01.2024 FILED AGAINST THE EXT P1ORDER OF ASSESSMENT FOR AY 2021-22 INFORM 35 Exhibit P4THE TRUE COPY OF THE MEMORANDUM OF APPEALDATED 13.01.2024 FILED AGAINST THE EXT P2ORDER OF PENALTY FOR AY 2021-22 IN FORM35DATED 13.01.2024 FILED AGAINST THE EXT P2ORDER OF PENALTY FOR AY 2021-22 IN FORM35 Exhibit P5TRUE COPY OF THE STAY PETITION FOR AY2021-22 DATED 11.01.2024 FILED AGAINSTTHE DEMAND NOTICE ISSUED ALONG WITH EXTP1 ORDER OF ASSESSMENT2021-22 DATED 11.01.2024 FILED AGAINSTTHE DEMAND NOTICE ISSUED ALONG WITH EXTP1 ORDER OF ASSESSMENT Exhibit P6TRUE COPY OF THE STAY PETITION DATED13.01.2024 FOR AY 2021-22 FILED AGAINSTTHE DEMAND NOTICE ISSUED ALONG WITH EXTP2 ORDER OF PENALTY13.01.2024 FOR AY 2021-22 FILED AGAINSTTHE DEMAND NOTICE ISSUED ALONG WITH EXTP2 ORDER OF PENALTY Exhibit P7TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 12.10.2023ST RESPONDENT DATED 12.10.2023