Wp(C)/28910/2023 Of Biju Krishna Pillai v. Commissioner Of Income Tax Appeals

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19 DAY OF SEPTEMBER 2023 / 28TH BHADRA, 1945 WP(C) NO. 28910 OF 2023 PETITIONER/S: BIJU KRISHNA PILLAI, AGED 50 YEARS,S/O LATE KRISHNA PILLAI, RESIDING AT UJJAYANI, NADAKKAVU, PERUNGALA, ALAPPUZHA, KERALA-, PIN - 690559 BY ADVS.ASWIN GOPAKUMARANWIN GOPAKUMARADITYA VENUGOPALANNIKITHA SUSAN PAULSONMAHESH CHANDRANSHALLET K. SAMSARANYA BABU RESPONDENT/S: 1COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX, LAL BAHADUR SASTRIROAD, PUBLIC LIBRARY BUILDING, KOTTAYAM, PIN - 686001 22. THE ASSISTANT COMMISSIONER OF INCOME TAX (ALAPPUZHA CIRCLE), ARATTUKULANKARA COMPLEX, INCOME TAX OFFICE, ADJACENT TO ALAPPUZZHA MEDICAL COLLEGE, A N PURAM, ALAPPUZHA, KERALA, PIN - 688011 OTHER PRESENT: JOSE JOSEPH-SC-IT THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 19.09.2023, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T The present writ petition has been filed for adirection to the first respondent, Commissioner ofIncome Tax (Appeals) to dispose of Ext.P3 appealand Ext.P4 application for stay of proceedings forrecovery of tax assessed vide Ext.P1 assessmentorder dated 19.12.2019 and to quash Ext.P5 letterdated 6.7.2023. 2.Sri.Jose Joseph, learned Standing Counselfor the Income Tax Department submits that nowappeals are being decided by the National FacelessAppeal Centre. 3.Learned counsel for the petitioner hasinvited attention of this Court to Ext.P6 orderdated 17.8.2023, whereby the appeal filed in thecase of the brother of the petitioner was allowedby the National Faceless Appeal Centre, Delhi, andsubmitted that petitioner's case is identicallysituated to that of his brother and since theappeal filed in the case of his brother was allowed, petitioner is also entitled to the sametreatment in the appeal pending before the NationalFaceless Appeal Centre against the assessment orderdated 19.12.2019 in respect of the assessment year2017-18, Ext.P1. He further submits that if demandis made in pursuance to the assessment order,petitioner would be prejudiced. 4.Shri.Jose Joseph, learned Standing Counselfor the Department submitted that as per therecords, neither Ext.P3 appeal nor Ext.P4 staypetition has been decided. 5.Considering the aforesaid facts, theappellate authority, i.e. the National FacelessAppeal Centre, Delhi is directed to decide Ext.P3appeal filed by the petitioner against Ext.P1assessment order dated 19.12.2019 as expeditiouslyas possible, at any rate, within a period of threemonths from today. No coercive steps for recoveryof the demand shall be taken against the petitionerfor the said period. Let this judgment becommunicated to the National Faceless Appeal Centre, Income Tax Department, Ministry of Finance,Government of India, Delhi, for necessarycompliance by Sri.Jose Joseph, learned StandingCounsel for the Department. With the aforesaid directions, the presentwrit petition stands finally disposed of. Pendinginterlocutory applications, if any, in the writpetition would stand dismissed. jg Sd/- DINESH KUMAR SINGH JUDGE WP(C) NO. 28910 OF 2023 APPENDIX OF WP(C) 28910/2023 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE ASSESSMENT ORDER NO. ITBA/AST/S/143(3)2019-20/1022679648(1) ISSUED BY RESPONDENT NO. 2 TO THE PETITIONER DATED 19.12.2019 ITBA/AST/S/143(3)2019-20/1022679648(1) ISSUED Exhibit P2A TRUE COPY OF THE NOTICE OF DEMAND NO. ITBA/AST/S/156/2019-20/1022679725(1) DATED 19.12.2019 ISSUED BY RESPONDENT NO. 2 TO THE PETITIONER Exhibit P3A TRUE COPY OF THE APPEAL FILED BEFORE THE RESPONDENT NO. 1 BEARING ACKNOWLEDGEMENT NO. 314090981290220 DATED 29.02.2020RESPONDENT NO. 1 BEARING ACKNOWLEDGEMENT NO. 314090981290220 DATED 29.02.2020 jg Sd/- DINESH KUMAR SINGH JUDGE WP(C) NO. 28910 OF 2023 APPENDIX OF WP(C) 28910/2023 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE ASSESSMENT ORDER NO. ITBA/AST/S/143(3)2019-20/1022679648(1) ISSUED BY RESPONDENT NO. 2 TO THE PETITIONER DATED 19.12.2019 ITBA/AST/S/143(3)2019-20/1022679648(1) ISSUED Exhibit P2A TRUE COPY OF THE NOTICE OF DEMAND NO. ITBA/AST/S/156/2019-20/1022679725(1) DATED 19.12.2019 ISSUED BY RESPONDENT NO. 2 TO THE PETITIONER Exhibit P3A TRUE COPY OF THE APPEAL FILED BEFORE THE RESPONDENT NO. 1 BEARING ACKNOWLEDGEMENT NO. 314090981290220 DATED 29.02.2020RESPONDENT NO. 1 BEARING ACKNOWLEDGEMENT NO. 314090981290220 DATED 29.02.2020 Exhibit P4A TRUE COPY OF THE APPLICATION FOR STAY AND EARLY HEARING DATED 09.03.2020EARLY HEARING DATED 09.03.2020 Exhibit P5A TRUE COPY OF THE LETTER BEARING NO. ITBA/RCV/F/17/2023-24/1054173625(1) ISSUED BY RESPONDENT NO.2 TO PETITIONER NO.1 DATED 06.07.2023 Exhibit P6A TRUE COPY OF THE ORDER PASSED BY APPELLATE AUTHORITY DATED 17.08.2023AUTHORITY DATED 17.08.2023