Wp(C)/13328/2022 Of Mangatt Pallimalil Kunhimohamed v. Income Tax Officer Ward 1 & Tps Tirur

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 4 DAY OF JULY 2022 / 13TH ASHADHA, 1944 WP(C) NO. 13328 OF 2022 PETITIONER/S: MANGATT PALLIMALIL KUNHIMOHAMEDAGED 60 YEARSMANGATT PALLIMALIL HOUSE, AREEKKAD POSTTHALKADATHU MALAPPURAM - 676103 BY ADVS.M.P.SHAMEEM AHAMEDAKHIL PHILIP MANITHOTTIYIL RESPONDENT/S: 1INCOME TAX OFFICER WARD 1 & TPS, TIRURINCOME TAX OFFICE NO. 20/1240,TARIIFF BAZAR, TOWN HALL ROAD, TIRURKERALA - 676101INCOME TAX OFFICE NO. 20/1240,TARIIFF BAZAR, TOWN HALL ROAD, TIRURKERALA - 676101 2THE NATIONAL FACELESS ASSESSMENT CENTREMAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA,NEW DELHI, PIN-110001,REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NAFAC).MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA,NEW DELHI, PIN-110001,REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NAFAC). 3UNION OF INDIAREPRESENTED BY THE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN-110001. 4*ADDL. R4:-THE NATIONAL FACELESS APPEAL CENTRE (NFAC),INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,C- BLOCK, 4TH FLOOR, S.P.M CIVIC CENTER, NEW DELHI - 110001 5*ADDL. R5:-THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODEAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE 673001 (*IMPLEADED AS ADDITIONAL 4TH AND 5TH RESPONDENTS AS PER ORDER DATED 04.7.2022 IN I.A. NO.2 OF 2022 IN W.P.(C).NO.13328 OF 2022) BY ADV M.P.SHAMEEM AHAMED OTHER PRESENT: ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court being aggrieved by Ext.P16 order ofassessment. 2.When this matter is taken up for consideration today, the learnedcounsel for the petitioner refers to the documents produced along with I.A.No.1 of 2022 and states that the petitioner has already filed an appeal (Ext.P19)against the order of assessment. He states that the appeal has already beentaken up for consideration and the petitioner has already filed his notes ofargument, as can be seen from Ext.P21. It is submitted that if the appeal isdecided, the entire demand is likely to be erased and the writ petition may bedisposed of directing the Appellate Authority to pass final orders on the appealfiled by the petitioner. It is prayed that pending final orders on the appeal, anyrecovery steps against the petitioner may be kept in abeyance. 3.The learned Standing Counsel appearing for the respondent wouldsubmit that through Ext.P16 assessment order there is a huge demand raisedagainst the petitioner. It is submitted that recovery proceedings can be kept inabeyance till a decision is taken on the stay application filed by the petitioneralong with Ext.P19 statutory appeal. It is pointed out that the petitioner hasalready filed a stay petition, as is evident from Ext.P25. Having regard to the submissions made by both sides, the writ petition isdisposed of directing the additional 4[th] respondent (National Faceless AppealCentre) to dispose of Ext.P25 stay petition filed along with Ext.P19 appeal. Till such time as orders are passed on Ext.P25 stay petition, any demand pursuant to Ext.P16 order of assessment shall be kept in abeyance. The writ petition is disposed of as above. Sd/- okb/4.7.22 GOPINATH P.JUDGE //True copy// P.S. to Judge APPENDIX OF WP(C) 13328/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ACKNOWLEDGEMENT FOR FILING THE INCOME TAX RETURNS FOR THE ASSESSMENT YEAR 2017-18 Exhibit P2COPY OF THE NOTICE DATED 31.03.2021 Exhibit P3 COPY OF THE NOTICE DATED 15.11.2021 ISSUED BY THE FIRST RESPONDENTFIRST RESPONDENT Exhibit P4COPY OF THE NOTICE DATED 7.01.2022 Exhibit P5 COPY OF THE LETTER DATED 17.02.2022 UPLOADED BY THE PETITIONER SEEKING TIME TO FILE RESPONSE Exhibit P6COPY OF THE NOTICE DATED 24.02.2022 Exhibit P7 such time as orders are passed on Ext.P25 stay petition, any demand pursuant to Ext.P16 order of assessment shall be kept in abeyance. The writ petition is disposed of as above. Sd/- okb/4.7.22 GOPINATH P.JUDGE //True copy// P.S. to Judge APPENDIX OF WP(C) 13328/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ACKNOWLEDGEMENT FOR FILING THE INCOME TAX RETURNS FOR THE ASSESSMENT YEAR 2017-18 Exhibit P2COPY OF THE NOTICE DATED 31.03.2021 Exhibit P3 COPY OF THE NOTICE DATED 15.11.2021 ISSUED BY THE FIRST RESPONDENTFIRST RESPONDENT Exhibit P4COPY OF THE NOTICE DATED 7.01.2022 Exhibit P5 COPY OF THE LETTER DATED 17.02.2022 UPLOADED BY THE PETITIONER SEEKING TIME TO FILE RESPONSE Exhibit P6COPY OF THE NOTICE DATED 24.02.2022 Exhibit P7 COPY OF THE REPLY DATED 25.02.2022 ALONG WITH THE E-PROCEEDINGS ACKNOWLEDGEMENTE-PROCEEDINGS ACKNOWLEDGEMENT Exhibit P8COPY OF THE SHOW CAUSE NOTICE DATED 29/03/2022 ALONG WITH THE DRAFT ASSESSMENT ORDER Exhibit P9COPY OF THE REPLY DATED 30.03.2022 FILED BY THE PETITIONER ALONG WITH E-PROCEEDINGS ACKNOWLEDGEMENT PETITIONER ALONG WITH E-PROCEEDINGS ACKNOWLEDGEMENT Exhibit P10COPY OF THE AUDITED BALANCE SHEET AND PROFIT & LOSS ACCOUNT OF THE FIRM "EDAPPAYIL FLOORINGS" LOSS ACCOUNT OF THE FIRM "EDAPPAYIL FLOORINGS" Exhibit P11COPY OF THE RELEVANT PAGES OF THE BANK STATEMENT FOR THE ACCOUNT NO. 215202000011310 OF THE FIRM "EDAPPAYIL FLOORINGS" SHOWING THE CLOSING BALANCE ON 31.03.2022"EDAPPAYIL FLOORINGS" SHOWING THE CLOSING BALANCE ON 31.03.2022 Exhibit P12COPY OF THE RELEVANT PAGES OF THE BANK STATEMENT FOR THE ACCOUNT NO. 21525500000246 OF THE FIRM "EDAPPAYIL FLOORINGS" SHOWING THE CLOSING BALANCE ON 31.03.2022 FOR THE ACCOUNT NO. 21525500000246 OF THE FIRM "EDAPPAYIL FLOORINGS" SHOWING THE CLOSING BALANCE ON 31.03.2022 Exhibit P13COPY OF THE CONFIRMATION LETTER DATED 30.03.22 FROM AXIS BANKFROM AXIS BANK Exhibit P14COPY OF THE CONFIRMATION LETTER DATED 31.03.2022 GIVEN BY THE SOUTH INDIAN BANK GIVEN BY THE SOUTH INDIAN BANK Exhibit P15A COPY OF THE E PROCEEDINGS ACKNOWLEDGEMENT NO 512248191300322 FOR UPLOADING THE CASH SALES AND LEDGER 512248191300322 FOR UPLOADING THE CASH SALES AND LEDGER Exhibit P16 A COPY OF THE ASSESSMENT ORDER DATED 31/03/2022 PASSED BY THE 2ND RESPONDENT PASSED BY THE 2ND RESPONDENT Exhibit P17COPY OF THE NOTICE OF DEMAND UNDER SECTION 156 PASSED BY THE 2ND RESPONDENT DEMANDING AN AMOUNT OF INR 27,30,63,484 FROM THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18 PASSED BY THE 2ND RESPONDENT DEMANDING AN AMOUNT OF INR 27,30,63,484 FROM THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18 Exhibit P18COPY OF THE INTERIM ORDER DATED 1.12.2021 IN WP 27299/2021 27299/2021 Exhibit P19COPY OF THE APPEAL FILED IN FORM NO.35 BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL APPEAL SCHEMECOMMISSIONER OF INCOME TAX (APPEALS), NATIONAL APPEAL SCHEME Exhibit P20COPY OF NOTICE DATED 24.5.2022 ISSUED U/S 250 OF THE INCOME TAX ACT BY THE NATIONAL FACELESS APPEALCENTRETHE INCOME TAX ACT BY THE NATIONAL FACELESS APPEALCENTRE Exhibit P21 COPY OF THE ARGUMENT NOTE FILED BY THE PETITIONERExhibit P22COPY OF THE ACKNOWLEDGEMENTS GENERATED ON THE INCOME TAX PORTAL FOR FILING OF THE WRITTEN SUBMISSIONS AND ANNEXUREExhibit P22COPY OF THE ACKNOWLEDGEMENTS GENERATED ON THE INCOME TAX PORTAL FOR FILING OF THE WRITTEN SUBMISSIONS AND ANNEXURE Exhibit P23COPY OF THE APPLICATION FILED UNDER SEC. 220(6) BEFORE THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODEBEFORE THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE Exhibit P24COPY OF THE NOTICE DATED 30.5.2022 ISSUED BY THE 1ST RESPONDENT UNDER SEC. 221(1) OF THE INCOME TAXACT 19611ST RESPONDENT UNDER SEC. 221(1) OF THE INCOME TAXACT 1961 Exhibit P25COPY OF THE APPLICATION FOR STAY FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL SCHEME ALONG WITH ACKNOWLEDGEMENTCOMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL SCHEME ALONG WITH ACKNOWLEDGEMENT