Wp(C)/19102/2024 Of Mr. Mohammedali Kurumbathoor v. The Joint Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMANWEDNESDAY, THE 12 DAY OF JUNE 2024 / 22ND JYAISHTA, 1946WP(C) NO. 19102 OF 2024 PETITIONER: MR. MOHAMMEDALI KURUMBATHOOR AGED 59 YEARSS/O. MUHAMMED HAJI, RESIDING AT KURAMBATHUR HOUSE, ALANALLUR, KACHERIPARAMBU, KERALA, INDIA, PIN – 678 601. BY ADVS.K.LATHAJOMTON F. PAYANKAN RESPONDENTS: 1THE JOINT COMMISSIONER OF INCOME TAX (APPEALS)INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI, PIN – 110 001. THE DESCRIPTION OF THE 1ST RESPONDENT IS SUO MOTU CORRECTED AS “THE COMMISSIONER OF INCOME TAX (APPEALS),INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI, PIN – 110 001.”2THE INCOME TAX OFFICEROFFICE OF THE INCOME TAX OFFICER, WARD 1 & TPS, PALAKKAD, PIN – 678 001. SRI. CHRISTOPHER ABRAHAMSRI. P.R.AJITH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The description of the 1[st] respondent in the cause title is suo motu corrected as theCommissioner of Income Tax (Appeals), Income TaxDepartment, National Faceless Appeal Centre(NFAC), Room No.245-A, North Block, New Delhi –110 001. 2.The petitioner is an assessee under theIncome Tax Act, 1961 (for short, ‘the Act’). AgainstExt.P1 ex-parte assessment order under Section144 read with Section 144B of the Act, thepetitioner has preferred Ext.P2 statutory appealunder Section 246A of the Act before the 1[st]respondent, the Commissioner of Income Tax(Appeals). The petitioner has also preferred Ext.P4stay petition. The petitioner states that during thependency of Ext.P2 appeal, Ext.P3 demand noticehas been issued pursuant to Ext.P1 assessment order. The limited prayer of the petitioner is for aconsideration of Ext.P2 appeal and Ext.P4 staypetition. 3. Heard the learned counsel for the petitioner and Sri.Christopher Abraham, the learnedStanding Counsel for the respondents. 4. In the facts and circumstances of the case and having regard to the submissions made across the Bar, there will be a direction to the 1[st]respondent to consider and dispose of Ext.P4 staypetition within a period of two months from the dateof receipt of a copy of this judgment. Till such time,there shall not be any recovery steps against thepetitioner pursuant to Ext.P1 assessment order. The writ petition is disposed of with the abovedirection. Sd/- MURALI PURUSHOTHAMAN JUDGE APPENDIX PETITIONER’S EXHIBITS:- EXHIBIT P1THE TRUE COPY OF THE ASSESSMENT ORDERFOR THE ASSESSMENT YEAR 2020-2021 DATED23/09/2022 ISSUED TO THE PETITIONER.FOR THE ASSESSMENT YEAR 2020-2021 DATED23/09/2022 ISSUED TO THE PETITIONER. EXHIBIT P1 ATHE TRUE COPY OF THE NOTICE OF DEMANDISSUED UNDER SECTION 156 OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR2020-2021 DATED 23/09/2022 ISSUED TO THEPETITIONER.ISSUED UNDER SECTION 156 OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR2020-2021 DATED 23/09/2022 ISSUED TO THEPETITIONER. EXHIBIT P1 BTHE TRUE COPY OF THE COMPUTATION SHEETBASED ON THE ASSESSMENT ORDER FOR THEASSESSMENTYEAR2020-2021DATED23/09/2022 ISSUED TO THE PETITIONER.BASED ON THE ASSESSMENT ORDER FOR THEASSESSMENTYEAR2020-2021DATED23/09/2022 ISSUED TO THE PETITIONER. EXHIBIT P2THE TRUE COPY OF THE APPEAL IN FORM NO.35 AND THE GROUNDS OF THE APPEAL FILEDBY THE PETITIONER AGAINST THE EXHIBIT P1ASSESSMENT ORDER FOR THE ASSESSMENT YEAR2020-2021.35 AND THE GROUNDS OF THE APPEAL FILEDBY THE PETITIONER AGAINST THE EXHIBIT P1ASSESSMENT ORDER FOR THE ASSESSMENT YEAR2020-2021. EXHIBIT P1 BTHE TRUE COPY OF THE COMPUTATION SHEETBASED ON THE ASSESSMENT ORDER FOR THEASSESSMENTYEAR2020-2021DATED23/09/2022 ISSUED TO THE PETITIONER.BASED ON THE ASSESSMENT ORDER FOR THEASSESSMENTYEAR2020-2021DATED23/09/2022 ISSUED TO THE PETITIONER. EXHIBIT P2THE TRUE COPY OF THE APPEAL IN FORM NO.35 AND THE GROUNDS OF THE APPEAL FILEDBY THE PETITIONER AGAINST THE EXHIBIT P1ASSESSMENT ORDER FOR THE ASSESSMENT YEAR2020-2021.35 AND THE GROUNDS OF THE APPEAL FILEDBY THE PETITIONER AGAINST THE EXHIBIT P1ASSESSMENT ORDER FOR THE ASSESSMENT YEAR2020-2021. EXHIBIT P2 ATHE TRUE COPY OF THE ACKNOWLEDGEMENTRECEIPT OF INCOME TAX FORMS DATED 19-OCT-2022 FOR FILING THE EXHIBIT P2APPEAL FILED BY THE PETITIONER AGAINSTTHE EXHIBIT P1 ASSESSMENT ORDER FOR THEASSESSMENT YEAR 2020-2021.RECEIPT OF INCOME TAX FORMS DATED 19-OCT-2022 FOR FILING THE EXHIBIT P2APPEAL FILED BY THE PETITIONER AGAINSTTHE EXHIBIT P1 ASSESSMENT ORDER FOR THEASSESSMENT YEAR 2020-2021. EXHIBIT P3THE TRUE COPY OF THE DEMAND NOTICE DATED17/05/2024 ISSUED BY THE SECONDRESPONDENT TO THE PETITIONER FOR THEASSESSMENT YEAR 2020-2021.17/05/2024 ISSUED BY THE SECONDRESPONDENT TO THE PETITIONER FOR THEASSESSMENT YEAR 2020-2021. EXHIBIT P4TRUE COPY OF THE STAY PETITION DATED 7THJUNE 2024 FILED BY THE PETITIONER INEXHIBIT P2 APPEAL.JUNE 2024 FILED BY THE PETITIONER INEXHIBIT P2 APPEAL. RESPONDENTS ANNEXURES:- NIL.