Wp(C)/2693/2024 Of Mahesh Balakrishnan v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 24 DAY OF JANUARY 2024 / 4TH MAGHA, 1945 WP(C) NO. 2693 OF 2024 PETITIONER/S: MAHESH BALAKRISHNAN AGED 70 YEARSS/O BALAKRISHNAN PROPRIETOR OF BALAKRISHNA ENTERPRISES,T.B. JUNCTION, NEYYATTINKARA, THIRUVANANTHAPURAM - 695121, RESIDING AT 9-119, MASTHAN VILA VEEDU, MUNDAPURAM CHIRYAYINKIL, THIRUVANANTHAPURAM, PIN - 695043 BY ADVS.GODWIN JOSEPHNAVEEN.R RESPONDENT/S: 1COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI, PIN - 110001 2ASSESSMENT UNITINCOME TAX DEPARTMENT, REPRESENTED BY INCOME TAX OFFICER, WARD 1(1), TRIVANDRUM, AAYAKAR BHAVAN, KOWDIARP.O., THIRUVANANTHAPURAM, PIN - 695003 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT Dated this the 24[th ]day of January, 2024 The present writ petition has been filed seeking thefollowing reliefs:- “I. To issue a writ of certiorari or otherappropriate writ, order or direction to quashExhibit P1 Assessment Order. I I. To issue a writ of mandamus or otherappropriate writ, order or directioncommanding the Respondents not to proceedwith recovery proceedings to realize theamount demanded in Exhibit P2 DemandNotice, in pursuant to Exhibit P1 AssessmentOrder, till Exhibit P3 Appeal is adjudicated onmerits and communicated to this Petitioner. III. To issue a writ of mandamus or otherappropriate writ, order or directioncommanding the Respondents to consider anddispose Exhibit P3 Appeal and Exhibit P5 StayPetition within a time stipulated by this Hon’bleCourt.” 2.Though the petitioner has filed the appeal in Ext.P3 withsome delay in the year 2022 itself, but he has filed the stay petitiononly on 24.12.2023. Now the petitioner is facing the recoveryproceedings against in pursuance to the assessment order andtherefore he has approached this court in this writ petition seekingwrit of mandamus to the appellate authority, to consider and passorders on condonation of delay, applications for stay petition andappeal, expeditiously. Considering the aforesaid prayer, the present writ petition is 3 disposed of with direction to the 1[st] respondent to consider andpass appropriate order, in accordance with law on condonation ofdelay application as well as the stay petition preferably within aperiod of two months from today. SJ Sd/- DINESH KUMAR SINGHJUDGE 4 APPENDIX OF WP(C) 2693/2024 PETITIONER EXHIBITS EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER DIN NO. ITBA/AST/S/147/2021-22/1041588812(1) DATED 25.03.2022 ISSUED BY THE 2ND RESPONDENTNO. ITBA/AST/S/147/2021-22/1041588812(1) DATED 25.03.2022 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1(A)A TRUE COPY OF THE COMPUTATION SHEET DIN NO. ITBA/AST/S/213/2021-22/1041588823(1) DATED 25.03.2022 ISSUED BY THE 2ND RESPONDENTNO. ITBA/AST/S/213/2021-22/1041588823(1) DATED 25.03.2022 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2A TRUE COPY OF THE DEMAND NOTICE NO. ITBA/AST/S/156/2021 22/1041588833(1) DATED25.03.2022 ISSUED TO THIS PETITIONER BY THE 2ND RESPONDENT.ITBA/AST/S/156/2021 22/1041588833(1) DATED25.03.2022 ISSUED TO THIS PETITIONER BY THE 2ND RESPONDENT. EXHIBIT P3A TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 SUBMITTED ON 07.08.2022 BY THEPETITIONER BEFORE THE 1ST RESPONDENT.FORM NO. 35 SUBMITTED ON 07.08.2022 BY THEPETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P4A TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGEMENT NO. 359184281300923 DATED NIL ISSUED BY THE IT DEPARTMENT TO THIS PETITIONER.ACKNOWLEDGEMENT NO. 359184281300923 DATED NIL ISSUED BY THE IT DEPARTMENT TO THIS PETITIONER. EXHIBIT P5A TRUE COPY OF THE STAY PETITION DATED NILSUBMITTED BY THIS PETITIONER BEFORE THE 1ST RESPONDENT.SUBMITTED BY THIS PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3A TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 SUBMITTED ON 07.08.2022 BY THEPETITIONER BEFORE THE 1ST RESPONDENT.FORM NO. 35 SUBMITTED ON 07.08.2022 BY THEPETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P4A TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGEMENT NO. 359184281300923 DATED NIL ISSUED BY THE IT DEPARTMENT TO THIS PETITIONER.ACKNOWLEDGEMENT NO. 359184281300923 DATED NIL ISSUED BY THE IT DEPARTMENT TO THIS PETITIONER. EXHIBIT P5A TRUE COPY OF THE STAY PETITION DATED NILSUBMITTED BY THIS PETITIONER BEFORE THE 1ST RESPONDENT.SUBMITTED BY THIS PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P5(A)A TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGEMENT NO. 571146761241223 ISSUEDBY THE INCOME TAX DEPARTMENT TO THIS PETITIONER.ACKNOWLEDGEMENT NO. 571146761241223 ISSUEDBY THE INCOME TAX DEPARTMENT TO THIS PETITIONER. EXHIBIT P6A TRUE COPY OF THE PRINT OUT OF THE FIRST APPEAL PROCEEDINGS WITH REGARD TO THIS PETITIONER AS OBTAINED FROM THE WEBSITE OFTHE INCOME TAX DEPARTMENT.APPEAL PROCEEDINGS WITH REGARD TO THIS PETITIONER AS OBTAINED FROM THE WEBSITE OFTHE INCOME TAX DEPARTMENT. EXHIBIT P7A TRUE COPY OF THE JUDGMENT DATED 07.09.2023 IN W.P.(C) NO. 27445/2023 OF THIS HON'BLE COURT.07.09.2023 IN W.P.(C) NO. 27445/2023 OF THIS HON'BLE COURT.