Wp(C)/11858/2022 Of Mohanan Mundakkal Simy v. Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax /Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 22 DAY OF MARCH 2024 / 2ND CHAITHRA, 1946 WP(C) NO. 11858 OF 2022 PETITIONER/S: MOHANAN MUNDAKKAL SIMY, AGED 42 YEARS KARANAYIL HOUSE, ETTUMANA, KARUVANNUR, THRISSUR-680 711. BY ADVS. ANIL D. NAIR (SR.) TELMA RAJU; ARAVIND SREEKUMAR EDATHARA VINEETA KRISHNAN RESPONDENT/S: ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX /INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-110 001. BY ADVS. P.K.RAVINDRANATHA MENON (SR.) JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA OTHER PRESENT: SRI. JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The present writ petition has been filed impugning Exts. P5 and P6, the assessment order and computation sheet respectively. 2. Sri Anil D Nair, learned Senior Counsel, assisted by Adv Adityan Unnikrishnan, submits that in view of the statement filed by the respondent, the petitioner would like to withdraw this writ petition and file the statutory appeal before the Appellate Authority within a period of fifteen days from today. 3. Considering the said submission, the present writ petition is disposed with liberty to the petitioner to file the appeal against the impugned assessment order in Ext.P5 within a period of fifteen days and if the appeal is filed within a period of fifteen days the same shall be considered on merits W.P.(C) No.11858/2022 -3- without entering into the question of limitation. The petitioner may also file the stay petition along with the appeal, which shall be considered expeditiously. For a period of one month, no coercive measure to be taken against the petitioner in pursuance of the impugned assessment order. Sd/- DINESH KUMAR SINGHJUDGE jjj APPENDIX OF WP(C) 11858/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 04.03.2022 PASSED BY THE RESPONDENT Exhibit P2 TRUE COPY OF THE NOTICE DATED 09.03.2022 PASSED BY THE RESPONDENT Exhibit P3 TRUE COPY OF THE PHOTO OF THE ENVELOP BY WHICH EXHIBITS P1 AND P2 WERE RECEIVED EXHIBITS P1 AND P2 WERE RECEIVED Exhibit P4 TRUE COPY OF THE TRACKING RECORD OF EXHIBIT P3 AS OBTAINED FROM THE WEBSITE OF INDIA POST AS OBTAINED FROM THE WEBSITE OF INDIA POST Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 13.3.2022 ISSUED BY THE RESPONDENT 13.3.2022 ISSUED BY THE RESPONDENT Exhibit P6 TRUE COPY OF THE COMPUTATION SHEET IN THE ASSESSMENT ORDER ASSESSMENT ORDER RESPONDENT ANNEXURES Annexure A True copy of the history notings in this case is placed as proof proof