Wp(C)/2179/2022 Of Maliakal Varkey Thomas v. Principal Chief Commissioner Of Income-Tax (Nfac), Delhi

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 24 DAY OF JANUARY 2022 / 4TH MAGHA, 1943 WP(C) NO. 2179 OF 2022 PETITIONER: MALIAKAL VARKEY THOMASAGED 65 YEARSFLAT NO 15B, M TOWER, MB HIGHTSTHAIKKATTUKARA PO, COMPANIPADIKOCHI, PIN - 682106BY ADVS.NIDHI JACOBSUKUMAR NAINAN OOMMENSHERRY SAMUEL OOMMENNITISH SATHESH SHENOY RESPONDENTS: 1PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX (NFAC), DELHI, CR BUILDING, IP ESTATE, NEW DELHI , PIN - 110002DELHI, CR BUILDING, IP ESTATE, NEW DELHI , PIN - 110002 2THE COMMISSIONER OF INCOME-TAX (APPEALS UNIT) - 2POORNIMA BUILDINGS, MANORAMA JUNCTIONPANAMPILLY NAGAR, PIN - 682036POORNIMA BUILDINGS, MANORAMA JUNCTIONPANAMPILLY NAGAR, PIN - 682036 3THE ASSISTANT COMMISSIONER OF INCOME-TAXNON-CORPORATE CIRCLE 1(1)CR BUILDING, 3RD FLOOR, IS PRESS ROADKOCHI, PIN - 682018NON-CORPORATE CIRCLE 1(1)CR BUILDING, 3RD FLOOR, IS PRESS ROADKOCHI, PIN - 682018 4THE DEPUTY COMMISSIONER OF INCOME-TAXCORPORATE CIRCLE 1(1)IS PRESS ROAD, KOCHI, PIN - 682018CORPORATE CIRCLE 1(1)IS PRESS ROAD, KOCHI, PIN - 682018 ADV.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J …......….................................. W.P.(C) No.2179 of 2022 ….................................. Dated this the 24[th] day of January, 2022 JUDGMENT Aggrieved by an order of assessment for theassessment year 2016-2017, petitioner has preferred Ext.P2 appeal, before the National Faceless AppealCentre, along with Ext.P4 stay petition. 2. Having regard to the submissions made by Sri.Sherry Samuel Oommen, the learned counsel for the petitioner as well as after having heard thesubmissions of Sri.Jose Joseph, the learned Standingcounsel for the respondents, I am of the view thatthis writ petition can be disposed of with a directionto consider Ext.P4 stay petition pending before the2[nd] respondent in a time bound manner. 3. Accordingly, there will be a direction to the 2[nd] respondent or the competent Appellate Authority under the National Faceless Appeal Scheme, 2021; toconsider and pass appropriate orders on Ext.P4 stay petition, as expeditiously as possible, at any rate,within a period of six weeks from the date of receiptof a copy of this judgment. Till such a decision istaken, coercive proceedings initiated pursuant toExt.P6; shall be kept in abeyance.within a period of six weeks from the date of receiptof a copy of this judgment. Till such a decision istaken, coercive proceedings initiated pursuant toExt.P6; shall be kept in abeyance. 4. Petitioner had also sought for a consideration of the rectification petition allegedly filed by the petitioner,as Ext.P9 in a time bound manner. Since the date offiling of the rectification petition is not evident fromthe documents, I reserve the liberty of the petitioneras Ext.P9 in a time bound manner. Since the date offiling of the rectification petition is not evident fromthe documents, I reserve the liberty of the petitioner to seek the relief relating to the rectificationpetition, afresh.petition, afresh. Reserving the said liberty, this writ petition isdisposed of. Sd/- BECHU KURIAN THOMAS, JUDGE AMV/24/01//2022 APPENDIX OF WP(C) 2179/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED24.12.2018 PASSED BY THE 3RD RESPONDENTFOR AY 2016-1724.12.2018 PASSED BY THE 3RD RESPONDENTFOR AY 2016-17 Exhibit P2TRUE COPY OF THE APPEAL FILED BY THEPETITIONER ON 23.01.2019PETITIONER ON 23.01.2019 Exhibit P3TRUE COPY OF THE OFFICE ORDER NO 3 DATED29.12.2021 SETTING UP THE NATIONALFACELESS APPEAL CENTRE UNDER THE NATIONALFACELESS APPEAL SCHEME, 202129.12.2021 SETTING UP THE NATIONALFACELESS APPEAL CENTRE UNDER THE NATIONALFACELESS APPEAL SCHEME, 2021 to seek the relief relating to the rectificationpetition, afresh.petition, afresh. Reserving the said liberty, this writ petition isdisposed of. Sd/- BECHU KURIAN THOMAS, JUDGE AMV/24/01//2022 APPENDIX OF WP(C) 2179/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED24.12.2018 PASSED BY THE 3RD RESPONDENTFOR AY 2016-1724.12.2018 PASSED BY THE 3RD RESPONDENTFOR AY 2016-17 Exhibit P2TRUE COPY OF THE APPEAL FILED BY THEPETITIONER ON 23.01.2019PETITIONER ON 23.01.2019 Exhibit P3TRUE COPY OF THE OFFICE ORDER NO 3 DATED29.12.2021 SETTING UP THE NATIONALFACELESS APPEAL CENTRE UNDER THE NATIONALFACELESS APPEAL SCHEME, 202129.12.2021 SETTING UP THE NATIONALFACELESS APPEAL CENTRE UNDER THE NATIONALFACELESS APPEAL SCHEME, 2021 Exhibit P4TRUE COPY OF THE APPLICATION SEEKING STAYOF DEMAND DATED 13.01.2022 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTOF DEMAND DATED 13.01.2022 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT Exhibit P5TRUE COPY OF THE STAY APPLICATIONSUBMITTED BEFORE THE 1ST RESPONDENT VIDEE-MAIL DATED 13.01.2022SUBMITTED BEFORE THE 1ST RESPONDENT VIDEE-MAIL DATED 13.01.2022 Exhibit P6TRUE COPY OF THE LETTER DATED 20.12.2021ISSUED BY THE 4TH RESPONDENT WITH RESPECTTO PENDING DEMANDSISSUED BY THE 4TH RESPONDENT WITH RESPECTTO PENDING DEMANDS Exhibit P7TRUE COPY OF THE LETTER DATED 20.12.2021ISSUED BY THE 4TH RESPONDENT WITH RESPECTTO PENDING DEMANDSISSUED BY THE 4TH RESPONDENT WITH RESPECTTO PENDING DEMANDS Exhibit P8TRUE COPY OF THE ORDER DATED 01.03.2016OF THIS HON’BLE COURT IN WPC 7885 OF 2016OF THIS HON’BLE COURT IN WPC 7885 OF 2016Exhibit P9TRUECOPYOFTHERECTIFICATIONAPPLICATION DATED 10.01.2019 FILED BEFORETHE 3RD RESPONDENTAPPLICATION DATED 10.01.2019 FILED BEFORETHE 3RD RESPONDENT Exhibit P10TRUE COPY OF INSTRUCTION NO 1 OF 2016DATED 15.02.2016.DATED 15.02.2016. RESPONDENTS EXHIBITS : NIL