Wp(C)/19288/2024 Of Sunil Kambrath v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN WEDNESDAY, THE 29 DAY OF MAY 2024 / 8TH JYAISHTA, 1946 WP(C) NO. 19288 OF 2024 PETITIONER: SUNIL KAMBRATHAGED 52 YEARS S/O GANGADHARAN 11 ASMITA BREZE TOWER STATION ROAD NR ASMITA MA MIRA ROAD EAST THANE- 401107 MAHARASTRA NOW RESIDING AT KINATTINGAL HOUSE, GANGOTRI NAGAR, PALAKKAD COLLECTORATE S.O, PALAKKAD, KERALA, PIN – 678 001. BY ADV DIVYA RAVINDRAN RESPONDENTS: BY ADVS. P.G. JAYASHANKAR PGJ KEERTHIVAS GIRI, STANDING COUNSEL. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2024,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: : 2 : JUDGMENT The petitioner is an assessee before the Income Tax Department. Pursuant to show cause notice issued undersection 148A alleging escapement of income, the 2[nd]respondent passed Ext.P1 ex-parte assessment order forthe assessment year 2018-2019. Challenging the same,the petitioner preferred Ext.P2 appeal before the 3[rd]respondent. The appeal was filed along with anapplication to condone delay. The petitioner alsopreferred Ext.P3 stay petition. 2.The grievance of the petitioner is that pendingconsideration of Ext.P2 appeal steps are being taken torealize the amount pursuant to Ext.P1. 3.Heard the learned Counsel for the petitioner : 3 : and the learned Standing Counsel for respondents. Since Ext.P2 is a statutory appeal, there will be adirection to the 3[rd] respondent to consider the applicationfor condonation delay in filing Ext.P2 appeal, asexpeditiously as possible. If the delay is condoned, the3[rd] respondent shall take up Ext.P3 application for stay,and pass appropriate order expeditiously. The entireexercise shall be completed within a period of twomonths. Till such time, there shall not be any recoveryproceedings pursuant to Ext.P1. Sd/- SRJ MURALI PURUSHOTHAMAN JUDGE PETITIONER’S EXHIBITS EXHIBIT P1 EXHIBIT P2 EXHIBIT P3 EXHIBIT P4 APPENDIX OF WP(C) 19288/2024 THE TRUE COPY OF THE ASSESSMENT ORDER ISSUED BYTHE 2 ND RESPONDENT UNDER SECTION 147 R.W.S 144OF THE ACT DATED 18.01.2024 FOR AY 2018-19 ALONGWITH DEMAND NOTICE. THE TRUE COPY OF THE MEMORANDUM OF APPEALDATED 21.05.2024 FILED AGAINST THE EXT P1 ORDER OFASSESSMENT FOR AY 201-19 IN FORM 35. THE TRUE COPY OF THE STAY PETITION FOR AY 2018-19DATED 21.05.2024 FILED AGAINST THE DEMAND NOTICEISSUED ALONG WITH EXT P1 ORDER OF ASSESSMENT. THE TRUE COPY OF THE RECOVERY NOTICE ISSUED BYTHE 1 ST RESPONDENT DATED 06.05.2024.