Wp(C)/17951/2024 Of Oralium Limited v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN WEDNESDAY, THE 22 DAY OF MAY 2024 / 1ST JYAISHTA, 1946WP(C) NO. 17951 OF 2024 PETITIONER: ORALIUM LIMITEDFLAT NO. 237 ECSTASY BUSINESS PARK, JSD ROAD, MULUND WEST, MUMBAI CITY MUMBAI- MAHARASHTRA REPRESENTED BY MANAGING DIRECTOR SRI.K.M.AHAMED ANSARI, PIN – 400 080. BY ADVS.ADITYA UNNIKRISHNANPRIYADARSINI S.ANIL D. NAIR (SR.)BINISHA BABY RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE 1, KOCHI, PIN – 682 018.CENTRAL CIRCLE 1, KOCHI, PIN – 682 018. 2COMMISSIONER OF INCOME TAX (APPEALS) (III)CENTRAL CIRCLE -1, KOCHI, PIN – 682 018.CENTRAL CIRCLE -1, KOCHI, PIN – 682 018. SMT. SUSIE B. VARGHESE - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 22.05.2024, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: JUDGMENT The petitioner is an Assessee under the Income Tax Act. The assessment of the petitioner for theyear 2022 - 2023 was completed by the 1[st]respondent on 13.03.2024 as per Ext.P1. Aggrievedby Ext.P1, the petitioner preferred Ext.P2 statutoryappeal before the 2[nd] respondent. There was a delayof 11 days in preferring the appeal. Accordingly, thepetitioner filed Ext.P4 application for condonation ofdelay in filing the appeal. The petitioner alsopreferred Ext.P3 stay petition. The grievance of thepetitioner is that pending the appeal, steps are beingtaken for recovery of tax and interest under Ext.P1.The limited prayer of the petitioner is for a directionto the 2[nd] respondent to dispose of Ext.P2 appeal,expeditiously. 2.The petitioner has got a statutory remedy of appeal against Ext.P1 assessment order and thepetitioner has filed Ext.P2 statutory appeal againstExt.P1 with an application to condone the delay. Therefore, this writ petition is disposed of with adirection to the 2[nd] respondent to dispose of Ext.P4application for condonation of delay, expeditiously,and if the delay is condoned, to consider Ext.P3application for stay, expeditiously, thereafter. Theentire exercise shall be done within a period of onemonth from the date of receipt of a copy of thisjudgment. Till such time, there will be a stay ofrecovery proceedings pursuant to Ext.P1. Sd/- MURALI PURUSHOTHAMAN JUDGE SPR APPENDIX PETITIONER’S EXHIBITS:- EXHIBIT P1TRUE COPY OF ASSESSMENT ORDER DATED13.03.2024. EXHIBIT P2TRUE COPY OF THE APPEAL IN FORM NO.35FILED BEFORE THE 2ND RESPONDENT,DATED22/04/2024. EXHIBIT P3TRUE COPY OF THE STAY PETITION FILEDALONG WITH EXHIBIT P2 FILED BEFORE THE2ND RESPONDENT DATED 22/04/2024. EXHIBIT P4TRUE COPY OF THE PETITION TO CONDONETHE DELAY IN FILING THE APPEAL BEFORETHE 2ND RESPONDENT DATED 22/04/2024. RESPONDENTS EXHIBITS: NIL.