Wp(C)/26731/2021 Of Foschia Resorts Pvt. Ltd v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 26 DAY OF NOVEMBER 2021 / 5TH AGRAHAYANA, 1943 WP(C) NO. 26731 OF 2021 PETITIONER/S: FOSCHIA RESORTS PVT. LTD.X33/1710E,CHAKKARAPARAMBU, KANIAPILLY ROAD, VENNALA P.O, ERNAKULAM-682028, KERALA, PAN , REPRESENTED BY ITS MANAGING DIRECTOR, MR.SHOJAN KOKKADAN RAPPAI.BY ADVS.JOSEPH MARKOSE (SR.)V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOS ISAAC THOMASSHARAD JOSEPH KODANTHARA RESPONDENT/S: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI-11001.2COMMISSIONER OF INCOME TAX(APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI-110001.3INCOME TAX OFFICERCORPORATE WARD 1(1) KOCHI-682018. SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. =============================== W.P.(C)No.26731 of 2021 ----------------------------------------------------- Dated this the 26[th ]day of November, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-19, petitioner has preferred an appealbefore the 2[nd] respondent, a copy of which is produced as Ext.P2.A petition for stay of proceedings pursuant to the assessmentorder has also been filed as Ext.P3. Petitioner apprehendscoercive proceedings to be effected even before the petition forstay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion thatthis writ petition itself can be disposed of with a direction. 3.Accordingly, there will be a direction to the 2[nd] respondent to consider and pass appropriate orders on Ext.P3stay petition, within a period of three months from the date ofreceipt of a coy of this judgment, after affording an opportunity of hearing to the petitioner. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of accordingly. Sd/- BECHU KURIAN THOMAS JUDGE jm/ PETITIONER EXHIBITSExhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 APPENDIX OF WP(C) 26731/2021 TRUE COPY OF THE ASSESSMENT ORDER DATED 20.04.2021 PASSED BY THE 1ST RESPONDENT.TRUE COPY OF THE APPEAL DATED 17.05.2021 FILED BYTHE PETITIONER BEFORE THE 2ND RESPONDENT.TRUE COPY OF THE STAY PETITION DATED 14.05.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTALONG WITH EXT.P2 APPEAL. TRUE COPY OF THE NOTICE DATED 18.11.2021 ISSUED BY THE 3RD RESPONDENT.