Wp(C)/31146/2023 Of Kc Santhosh v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 25 DAY OF SEPTEMBER 2023 / 3RD ASWINA, 1945 WP(C) NO. 31146 OF 2023 PETITIONER: KC SANTHOSHAGED 51 YEARSS/O MUKUNDAN, MANAGING PARTNER, M/S ABLE ENGINEERING AND CONSTRUCTION CORPORATION, MATTANNUR PO, KANNUR DISTRICT, KERALA PIN: 670 702.BY ADVS.KRISHNADAS P. NAIRK.L.SREEKALAHARIDAS P.NAIRM.A.VINODSHINTO THOMASK.G.MANOJ KUMARPRASOON.K.PANU PRABHAKAR RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE NEW DELHI-, PIN – 110 001.INCOME TAX, INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE NEW DELHI-, PIN – 110 001. 2THE JOINT COMMISSIONER (APPEALS)/ COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE NORTH BLOCK, NEW DELHI-, PIN – 110 001.COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE NORTH BLOCK, NEW DELHI-, PIN – 110 001.3THE INCOME TAX OFFICER, ASSESSMENT UNIT, INCOME TAX DEPARTMENT OFFICE OF INCOME TAX OFFICER, WARD 3, KANNUR DISTRICT, KERALA, PIN – 670 012.ASSESSMENT UNIT, INCOME TAX DEPARTMENT OFFICE OF INCOME TAX OFFICER, WARD 3, KANNUR DISTRICT, KERALA, PIN – 670 012. SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. --------------------------------------------------------- W.P.(C). No. 31146 of 2023 --------------------------------------------------------- Dated this the 25[th] day of September, 2023. JUDGMENT The present writ petition has been filed impugning Exhibit P1assessment order passed by the assessment of Unit of NationalFaceless Assessment Centre, New Delhi, under Section 147 r/wSections 144 and 144B of the Income Tax Act, 1961. For theassessment year 2018-2019, the assessing authority has treated thetotal income of the petitioner at Rs.1,40,93,485/-. In the relevantassessment year, the petitioner has deposited an amount ofRs.1,14,13,100/-. 2. The petitioner has challenged the said order by filing ExhibitP2 appeal before the first respondent. The appeal is pending beforethe second respondent, as is evident from Exhibit P3 e-filingacknowledgment. The petitioner has also filed Exhibit P4 stay petitionalong with the appeal. The petitioner has also thereafter issued withExhibit P7 communication directing him to pay 20% of the demandamount as per Exhibit P1. It is also submitted that the appeal is filedwith a delay and delay condonation application is also pending. The W.P.(C) No. 31146/2023 petitioner apprehends that if Exhibit P2 appeal and stay petition arenot considered by the second respondent, coercive action for theassessed tax will be initiated by the third respondent. Hence, this writpetition. 3. Considering the facts and circumstances, the secondrespondent is directed to consider and dispose of the appeal inaccordance with law, preferably within a period of three months. It ismade clear that if Exhibit P2 appeal is not taken up for final hearingwithin three months as directed above, the second respondent shouldmake every endeavour to decide the application for condonation ofdelay and also stay petition. With the aforesaid directions, the present writ petition standsfinally disposed of. sd/- DINESH KUMAR SINGH, JUDGE. Rv APPENDIX OF WP(C) 31146/2023 PETITIONER’S EXHIBITS: RESPONDENTS’ EXHIBITS:NIL True Copy rv PS To Judge.