Wp(C)/26382/2024 Of Jose Devassy Meekattukulam v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 24 DAY OF JULY 2024 / 2ND SRAVANA, 1946 WP(C) NO. 26382 OF 2024 PETITIONER/S: JOSE DEVASSY MEEKATTUKULAM,AGED 66 YEARSMEEKATTUKULAM HOUSE,DOLPHIN COLONY, VIYYUR THRISSUR, PIN - 680010 BY ADVS.G.MINI(1748)A.KUMAR (SR.)P.J.ANILKUMARP.S.SREE PRASADBALASUBRAMANIAM R. RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 110001 2ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX,INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE,DELHI, PIN - 110001 OTHER PRESENT: SRI. P R AJITHKUMAR (SC -IT DEPT) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner suffered Ext.P1 order of assessment and Ext.P2 orderimposing penalty under the provisions of the Income Tax Act, 1961 for theassessment year 2014-15. The petitioner has preferred Ext.P3 appeal againstExt.P1 order of assessment and Ext.P5 appeal against Ext.P2 order of penaltyalong with Ext.P4 and P6 stay petitions. The petitioner has approached thiscourt being aggrieved by the fact that recovery proceedings have beeninitiated to recover the amounts due under Exts.P1 and P2 pending disposalof Exts.P4 and P6 stay petitions before the 1[st] respondent. 2.Heard the learned Standing Counsel appearing for the Income TaxDepartment also. 3.Having heard the learned counsel appearing for the petitioner andthe learned Standing Counsel for Income Tax Department, this writ petitionwill stand disposed of directing the 1[st] respondent to consider and pass orderson Exts.P4 and P6 stay petitions filed in Exts.P3 and P5 appeals afteraffording an opportunity of hearing to the petitioner within a period of twomonths from the date of receipt of a certified copy of this judgment. Till suchtime as orders are passed on Exts.P4 and P6, any proceedings for recovery ofamounts under Exts.P1 and P2 shall remain suspended. AMG Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 26382/2024 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 30.03.2022 Exhibit P2TRUE COPY OF THE PENALTY ORDER DATED 16.09.2022Exhibit P3TRUE COPY OF THE MEMORANDUM OF APPEAL FILED AGAINSTTHE ASSESSMENT ORDER DATED 20.10.2022Exhibit P3TRUE COPY OF THE MEMORANDUM OF APPEAL FILED AGAINSTTHE ASSESSMENT ORDER DATED 20.10.2022 Exhibit P4TRUE COPY OF THE APPLICATION FOR STAY DATED01.07.202401.07.2024 Exhibit P5TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THEPETITIONER AGAINST THE PENALTY ORDER DATED20.10.2022PETITIONER AGAINST THE PENALTY ORDER DATED20.10.2022 Exhibit P6TRUE COPY OF THE APPLICATION FOR STAY DATED01.07.202401.07.2024