Wp(C)/25687/2023 Of Binoy Kodiyeri v. Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 10 DAY OF AUGUST 2023 / 19TH SRAVANA, 1945 WP(C) NO. 25687 OF 2023 PETITIONER/S: BINOY KODIYERI,AGED 42 YEARSBINOY KODIYERI, S/O. KODIYERI BALAKRISHNAN, 17A, ARTECHMEENAKSHI, VAZHUTHACAUD THIRUVANANTHAPURAM, KERALA, PIN- 695014BY ADVS.NINU M.DASS.A.ANAND RESPONDENT/S: 1COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX THIRUVANANTHAPURAMDISTRICT, KERALA, PIN - 6950032NATIONAL FACELESS APPELLATE AUTHORITYNATIONAL FACELESS APPELLATE AUTHORITY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, (CENTRAL BOARD OF DIRECT TAXES) ROOM NO. 245-A, NORTH BLOCK, NEW DELHI REPRESENTED BY ASSISTANT COMMISSIONER OF INCOME TAX, PIN - 1100013THE ASSISTANT COMMISSIONER OF INCOME TAX THE ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT CIRCLE CENTRAL, AAYKAR BHAVAN, 1ST FLOOR KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT KERALA, PIN -695003 OTHER PRESENT: SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON10.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The writ petition is filed to direct the respondents to keep in abeyance Ext.P19 demand notice, until suchtime a decision is taken on Exts.P3, P9, P12, P15 andP18 appeals pending before the 2[nd] respondent. 2. The petitioner's' case is that aggrieved byExts.P1, P7, P10, P13 and P16 assessment orders, thepetitioner has preferred Exts.P3, P9, P12, P15 and P18appeals before the 2[nd] respondent. Now, during thependency of the appeals, the 3[rd] respondent has issuedExt.P19 demand notice. The petitioner is unable to filestay petitions, as the link has not been provided to thepetitioner. The petitioner is apprehensive that duringthe pendency of the appeals, the respondents mayenforce the assessment orders through Ext.P19 demandnotice. Hence, the writ petition. 3. Heard; Sri.Ninu M.Das, the learned Counsel appearing for the petitioner and Sri.Jose Joseph, thelearned Counsel appearing for the respondents. 4. Sri.Jose Joseph, on instructions submitted that the contention of the petitioner that link was notprovided is incorrect. Nonetheless, it would be up to thepetitioner to prefer the stay petitions in the aboveappeals before the 3[rd] respondent, who in turn wouldtransmit the same to the 2[nd]respondent forconsideration. 5. Having considered the pleadings and materials on record and taking note of the fact that Exts.P3, P9,P12, P15 and P18 appeals are pending considerationbefore the 2[nd] respondent and that the 3[rd] respondent iswilling to transmit the stay petitions to the 2[nd]respondent, I deem it appropriate to dispose of the writpetition. Resultantly, I order the writ petition as follows: (i)It would be upto the petitioner to file staypetitions in the above appeals within a periodpetitions in the above appeals within a period of one week from the date of receipt of acertified copy of this judgment by filing thecertified copy of this judgment by filing the stay petitions before the 3[rd] respondent. (ii)If the petitioner files the stay petitions beforethe 3[rd] respondent within the stipulated timeperiod, the 3[rd] respondent shall transmit thesame to the 2[nd] respondent.the 3[rd] respondent within the stipulated timeperiod, the 3[rd] respondent shall transmit thesame to the 2[nd] respondent. Resultantly, I order the writ petition as follows: (i)It would be upto the petitioner to file staypetitions in the above appeals within a periodpetitions in the above appeals within a period of one week from the date of receipt of acertified copy of this judgment by filing thecertified copy of this judgment by filing the stay petitions before the 3[rd] respondent. (ii)If the petitioner files the stay petitions beforethe 3[rd] respondent within the stipulated timeperiod, the 3[rd] respondent shall transmit thesame to the 2[nd] respondent.the 3[rd] respondent within the stipulated timeperiod, the 3[rd] respondent shall transmit thesame to the 2[nd] respondent. (iii)If the petitioner complies with the directionsmentioned above and the 3[rd] respondenttransmits the same to the 2[nd] respondent, the2[nd]respondent shall consider the staypetitions filed in the above appeals, inaccordance with law and as expeditiously aspossible, at any rate within a period of threemonths from the date of receipt of a certifiedcopy of this judgment.mentioned above and the 3[rd] respondenttransmits the same to the 2[nd] respondent, the2[nd]respondent shall consider the staypetitions filed in the above appeals, inaccordance with law and as expeditiously aspossible, at any rate within a period of threemonths from the date of receipt of a certifiedcopy of this judgment. (iv)If the 2[nd] respondent proposes to pass anyconditional interim order of stay, it shall statereasons for the same.conditional interim order of stay, it shall statereasons for the same. (v)Until such time, orders are passed on theproposed stay petitions, provided theproposed stay petitions, provided the petitioner does the same within the period fixed by this Court, all further proceedings pursuant to the assessment orders andExt.P19 demand notice shall stand deferred. Sd/- C.S.DIAS JUDGE rkc/10.08.23 APPENDIX OF WP(C) 25687/2023 PETITIONER EXHIBITS Exhibit 1 TRUE COPY OF THE ASSESSMENT ORDER DATED28.03.2022 ISSUED BY THE 2ND RESPONDENT. Exhibit 2 TRUE COPY OF THE DEMAND NOTICE ISSUEDDATED 28.03.2022 ISSUED BY THE 2NDRESPONDENT. Exhibit 3 TRUE COPY OF FORM NO. 35 DOWNLOADED FROMTHE TAX DEPARTMENT PORTAL AFTER THECOMPLETION OF E-FILING OF APPEAL FOR A/Y2013-14 DATED 26/04/2022. Exhibit 4 TRUE COPY OF THE STATEMENT OF FACTSDATED 25/04/2022. Exhibit 5 TRUE COPY OF GROUNDS OF THE APPEAL DATED25/04/2022. Exhibit 6 TRUE COPY OF THE ACKNOWLEDGEMENT BEARINGNO. 597776610260422 Exhibit 7 TRUE COPY OF THE ASSESSMENT ORDER DATED28/03/2022 ISSUED BY THE 2ND RESPONDENT. Exhibit 8 TRUE COPY OF THE DEMAND NOTICE ISSUEDDATED 28/03/2022 ISSUED BY THE 2NDRESPONDENT. Exhibit 9 TRUE COPY OF FORM NO. 35 DOWNLOADED FROMTHE TAX DEPARTMENT PORTAL AFTER THECOMPLETION OF E-FILING OF APPEAL FOR A/Y2014-15 DATED 26/04/2022 Exhibit 10 TRUE COPY OF THE ASSESSMENT ORDER DATED25/09/2021 ISSUED BY THE 2ND RESPONDENT. Exhibit 11 TRUE COPY OF THE DEMAND NOTICE DATED25/09/2021 ISSUED BY THE 2ND RESPONDENT. Exhibit 12 TRUE COPY OF FORM NO. 35 DOWNLOADED FROMTHE TAX DEPARTMENT PORTAL AFTER THE Exhibit 13 Exhibit 14 Exhibit 15 Exhibit 16 Exhibit 17 Exhibit 18 Exhibit 19 COMPLETION OF E-FILING OF APPEAL FOR A/Y2015-16 DATED 25/10/2021. TRUE COPY OF THE ASSESSMENT ORDER DATED28/03/2022 ISSUED BY THE 2ND RESPONDENT. TRUE COPY OF THE DEMAND NOTICE ISSUEDDATED 28/03/2022 ISSUED BY THE 2NDRESPONDENT. TRUE COPY OF FORM NO. 35 DOWNLOADED FROMTHE TAX DEPARTMENT PORTAL AFTER THECOMPLETION OF E-FILING OF APPEAL FOR A/Y2017-18 DATED 26/04/2022. TRUE COPY OF THE ASSESSMENT ORDER DATED28/03/2022 ISSUED BY THE 2ND RESPONDENT. TRUE COPY OF THE DEMAND NOTICE ISSUEDDATED 28/03/2022 ISSUED BY THE 2NDRESPONDENT. TRUE COPY OF FORM NO. 35 DOWNLOADED FROMTHE TAX DEPARTMENT PORTAL AFTER THECOMPLETION OF E-FILING OF APPEAL FOR A/Y2018-19 DATED 26/04/2022. Exhibit 13 Exhibit 14 Exhibit 15 Exhibit 16 Exhibit 17 Exhibit 18 Exhibit 19 COMPLETION OF E-FILING OF APPEAL FOR A/Y2015-16 DATED 25/10/2021. TRUE COPY OF THE ASSESSMENT ORDER DATED28/03/2022 ISSUED BY THE 2ND RESPONDENT. TRUE COPY OF THE DEMAND NOTICE ISSUEDDATED 28/03/2022 ISSUED BY THE 2NDRESPONDENT. TRUE COPY OF FORM NO. 35 DOWNLOADED FROMTHE TAX DEPARTMENT PORTAL AFTER THECOMPLETION OF E-FILING OF APPEAL FOR A/Y2017-18 DATED 26/04/2022. TRUE COPY OF THE ASSESSMENT ORDER DATED28/03/2022 ISSUED BY THE 2ND RESPONDENT. TRUE COPY OF THE DEMAND NOTICE ISSUEDDATED 28/03/2022 ISSUED BY THE 2NDRESPONDENT. TRUE COPY OF FORM NO. 35 DOWNLOADED FROMTHE TAX DEPARTMENT PORTAL AFTER THECOMPLETION OF E-FILING OF APPEAL FOR A/Y2018-19 DATED 26/04/2022. TRUE COPY OF THE DEMAND NOTICE DATED05/04/2023 BY THE 3RD RESPONDENT