Wp(C)/26157/2023 Of Asha Joseph v. The Income Tax Officer

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, 1945WP(C) NO. 26157 OF 2023 PETITIONER/S: ASHA JOSEPH,AGED 50 YEARSD/O. GEORGE DANIEL, RESIDING AT PALAKKATHARAYIL HOUSE, SEETHATHOD, PATHANAMTHITTA, PIN - 689667BY ADVS.M.S.AMAL DHARSANNOEL JACOB RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD 2, INCOME TAX OFFICE, THIRUVALLA, PIN - 6891012THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN - 1100013THE COMMISSIONER OF INCOME-TAX (APPEAL)NATIONAL FACELESS APPEAL CENTRE (NFAC), ROOM NO. 245-A,NORTH BLOCK, NEW DELHI, PIN - 110001 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, inter-alia, to direct the 3[rd]respondent to consider and pass orders on Ext.P2appeal and until such time to defer further proceedingpursuant to Ext.P5 recovery notice. 2. The petitioner's case is that aggrieved by Ext.P1assessment order, the petitioner has preferred Ext.P2appeal before the 3[rd] respondent. Subsequently, the 1[st]respondent has issued Ext.P5 recovery notice, againstwhich the petitioner has also filed Ext.P6 stayapplication. Now, the petitioner is apprehensive thatduring the pendency of the Exts.P2 and P6, therespondents may enforce the assessment ordersthrough Ext.P5 notice. Hence, the writ petition. 3. Heard; Sri.M.S.Amal Dharsan, the learnedCounsel appearing for the petitioner and Sri.JoseJoseph, the learned Counsel appearing for therespondents. 4. Sri.Jose Joseph, on instructions, submitted that the contention of the petitioner that he was unable tofile the stay petition as the link was not provided isincorrect. It is upto the petitioner to file the staypetition along with the appeal. Nonetheless, it wouldbe up to the petitioner to file stay petition before the 1[st]respondent, who in turn would transmit the same to the3[rd] respondent. 5. Having considered the pleadings and materialson record and taking note of the fact that Exts.P2 andP6 are pending consideration before the 3[rd]respondent, I deem it appropriate to direct thepetitioner to file stay petition before the 1[st] respondent,who in turn would transmit the same to the 3[rd]respondent, to be considered in accordance with law. Resultantly, I order the writ petition as follows: (i)It would be upto the petitioner to file staypetition in the above appeal within a periodof one week from the date of receipt of acertified copy of this judgment by filing thestay petition before the 1[st] respondent. (ii)If the petitioner files the stay petition before the 1[st] respondent within the stipulated timeperiod, the 1[st] respondent shall transmit thesame to the 3[rd] respondent.period, the 1[st] respondent shall transmit thesame to the 3[rd] respondent. (iii)If the petitioner complies with the directions mentioned above and 1[st]respondenttransmits the same to the 3[rd] respondent, the3[rd] respondent shall consider the stay petitionfiled in the above appeal, in accordance withlaw and as expeditiously as possible, at anyrate within a period of three months from thedate of receipt of a certified copy of thisjudgment.transmits the same to the 3[rd] respondent, the3[rd] respondent shall consider the stay petitionfiled in the above appeal, in accordance withlaw and as expeditiously as possible, at anyrate within a period of three months from thedate of receipt of a certified copy of thisjudgment. (iv)If the 3[rd] 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. mentioned above and 1[st]respondenttransmits the same to the 3[rd] respondent, the3[rd] respondent shall consider the stay petitionfiled in the above appeal, in accordance withlaw and as expeditiously as possible, at anyrate within a period of three months from thedate of receipt of a certified copy of thisjudgment.transmits the same to the 3[rd] respondent, the3[rd] respondent shall consider the stay petitionfiled in the above appeal, in accordance withlaw and as expeditiously as possible, at anyrate within a period of three months from thedate of receipt of a certified copy of thisjudgment. (iv)If the 3[rd] 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 petition, provided thepetitioner does the same within the periodfixed by this Court, all further proceedingsproposed stay petition, provided thepetitioner does the same within the periodfixed by this Court, all further proceedings pursuant to the assessment orders and Ext.P5 shall stand deferred. sd/- C.S.DIAS JUDGE rkc/10.08.23 APPENDIX OF WP(C) 26157/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED23/03/2022 FOR THE ASSESSMENT YEAR 2015-16 ALONG WITH DEMAND NOTICE DATED23/03/2022 ISSUED BY THE 2ND RESPONDENT Exhibit P2 . TRUE COPY OF THE APPEAL MEMORANDUMFILED BEFORE THE 3RD RESPONDENT ALONGWITHTHEACKNOWLEDGEMENTDATED06/04/2022 Exhibit P3 TRUE COPY OF THE ORDER DATED 31/10/2022ISSUED BY THE 1ST RESPONDENT Exhibit P4 TRUE COPY OF THE APPELLATE ORDER DATED31/07/2023 ISSUED BY THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF THE RECOVERY NOTICE DATED01/08/2023 ISSUED BY THE 1ST RESPONDENT Exhibit P6 TRUE COPY OF THE STAY APPLICATION DATED07/08/2023 ALONG WITH ACKNOWLEDGMENT INEXHIBIT P2 APPEAL