Wp(C)/17784/2023 Of Rosh Thandayamparambil Vijayan v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH THURSDAY, THE 1 DAY OF JUNE 2023 / 11TH JYAISHTA, 1945WP(C) NO. 17784 OF 2023 PETITIONER: ROSH THANDAYAMPARAMBIL VIJAYAN AGED 53 YEARS, THANDAYAMPARAMBIL HOUSE, VALAPAD POST, VALAPAD, KERALA, PIN – 680 567 BY ADVS.C.A.JOJOJIMMI JOSE RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN – 110 0012THE INCOME TAX OFFICERNEW DELHI, PIN – 110 0013THE INCOME TAX OFFICERWARD 1 & TPS, GURUVAYUR, WEST NADA THRISSUR, PIN – 680 101 NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, 4THE INCOME TAX OFFICERTHRISSUR, PIN – 680 001 DCIT CIRCLE 1(1) TPS TRISSUR AYAKAR BHAVAN, BY ADVSREEJITH V S, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT Dated this the 1[st] day of June, 2023 Aggrieved by Ext.P1 assessment order passed by the Income Tax Department invoking Section 147 read withSection 144 r/w Section 144B of the Income Tax Act, thepetitioner has filed Ext.P3 appeal. 2.The petitioner submits that in the meanwhile, therespondents have issued Ext.P5 demand notice dated10.05.2023. Pending the statutory appeal, if the demandnotice is pursued, the petitioner will be put to untold hardship.The petitioner has a fair chance to get the impugnedassessment order set aside, contends the petitioner. The petitioner submits that in the meanwhile, the 3.Standing Counsel entered appearance on behalf ofthe respondents and denied all the allegations made by thepetitioner. However, on behalf of the respondents, it issubmitted that since the petitioner has invoked his statutory W.P.(C) NO.17784 OF 2023 3 appellate remedy, the appeal can be considered by thecompetent authority within a reasonable time. In view of the facts as stated above, the writ petition isdisposed of directing the 1[st] respondent to consider Ext.P4stay petition filed by the petitioner and pass appropriateorders thereon within a period of two months. Till the 1[st]respondent passes orders on Ext.P4, coercive proceedingspursuant to Ext.P5 shall be kept in abeyance. Sd/- ded N.NAGARESHJUDGE 4 APPENDIX OF WP(C) 17784/2023 PETITIONER EXHIBITSExhibit P1A TRUE COPY OF THE ASSESSMENT ORDER DATED 27.03.2023 ISSUED BY THE 2ND RESPONDENT Exhibit P2A TRUE COPY OF THE DEMAND NOTICE DATED27.03.2023 ISSUED BY THE 2ND RESPONDENT Exhibit P3A TRUE COPY OF THE APPEAL DATED 26.04.2023 FILED BEFORE THE 1ST RESPONDENTExhibit P4A TRUE COPY OF THE STAY PETITION DATED26.04.2023 FILED BEFORE THE 1ST RESPONDENT Exhibit P5 A TRUE COPY OF THE DEMAND LETTER DATED10.05.2023 ISSUED BY THE 3RD RESPONDENT