Wp(C)/20515/2022 Of Glassco Hardwares & Plywoods v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 24 DAY OF JUNE 2022 / 3RD ASHADHA, 1944WP(C) NO. 20515 OF 2022 PETITIONER: GLASSCO HARDWARES & PLYWOODS,NARANIPUZHA ROAD, CHANGARAMKULAM, NANNAMUKKU POST, PONNANI TALUK, MALAPPURAM-679 575, REPRESENTED BY ITS MANAGING PARTNER, SHRI SUJEESH K.V. BY ADVS.T.M.SREEDHARAN (SR.)V.P.NARAYANANALAN PRIYADARSHI DEV RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX TAX/INCOME TAX OFFICER, MAYUR BHAVAN, CONNAUGHT LANE, BARAKHAMBA ROAD, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI-110 001.BARAKHAMBA ROAD, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI-110 001. 2THE INCOME TAX OFFICER, WARD-2, TIRUR- 676101, MALAPPURAM DISTRICT.WARD-2, TIRUR- 676101, MALAPPURAM DISTRICT. 3THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, NEW DELHI-110 001.NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, NEW DELHI-110 001. INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Against Ext.P5 order of assessment, the petitioner has filed an appeal before the 3[rd] respondent along with anapplication for stay. 2.The learned counsel for the petitioner submits thatExt.P5 order of assessment is illegal and arbitrary and hasbeen issued without considering the reply filed by thepetitioner. 3.The learned Standing Counsel for the departmentsubmits that since the petitioner already filed a statutoryappeal is only appropriate that a direction being issued tothe Appellate Authority to consider and pass orders on thestay petition. 4.Having heard the learned counsel for the petitioner and the learned Standing Counsel for thedepartment, this writ petition will stand disposed ofdirecting the 3[rd] respondent to consider the stay petitionfiled by the petitioner along with the appeal filed againstExt.P5 order of assessment after affording an opportunity of hearing to the petitioner. The Appellate Authority shall,while, deciding the stay petition advert to the contentionstaken by the petitioner that Ext.P5 order of assessment waspassed without giving him proper opportunity and withoutconsidering the reply submitted by him. Till such timeorders have passed on the stay petition filed by thepetitioner any recovery steps pursuant to Ext.P5 shall bekept in abeyance. Sd/-GOPINATH P. JUDGE ats APPENDIX OF WP(C) 20515/2022 PETITIONER EXHIBITS EXHIBIT P1TRUE COPY OF THE REPLY DATED 28.2.2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P2TRUE COPY OF THE SHOW CAUSE NOTICE DATED 15.3.2022 ISSUED BY THE 1ST RESPONDENT. 15.3.2022 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3TRUE COPY OF THE REPLY DATED 18.3.2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT. SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT. EXHIBIT P4TRUE COPY OF THE RETURN OF INCOME SUBMITTED BY THE PETITIONER ON 23.3.2022 BEFORE THE 2NDRESPONDENT WHICH IS ACKNOWLEDGED ON 23.3.2022.BY THE PETITIONER ON 23.3.2022 BEFORE THE 2NDRESPONDENT WHICH IS ACKNOWLEDGED ON 23.3.2022. EXHIBIT P5TRUE COPY OF THE ASSESSMENT ORDER AND DEMAND NOTICE DATED 27.3.2022 ISSUED BY THE 1ST RESPONDENT.NOTICE DATED 27.3.2022 ISSUED BY THE 1ST RESPONDENT.