Wp(C)/33187/2023 Of Kunnappilly Builders Ll.p v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/ Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 17 DAY OF OCTOBER 2023 / 25TH ASWINA, 1945 WP(C) NO. 33187 OF 2023 PETITIONER: KUNNAPPILLY BUILDERS LL.P40/1803, N2, FLAT NO.7C, SAMUDRA DARSHAN APARTMENT, MARINE DRIVE, KOCHI, KERALA, PIN – 682 011REPRESENTED BY ITS PARTNER MS. SREEDEVI GOPALAKRISHNAN. BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, DELHI,PIN – 110 001. 2COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI, PIN – 110 001. 3THE INCOME TAX OFFICERCORPORATE WARD 1 (1), KOCHI, PIN – 682 018. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 33187 OF 2023 -------------------------------------------- Dated this the 17[th] day of October, 2023 J U D G M E N T 1.The present writ petition has been filed bythe petitioner for a direction to the 2[nd] respondentto consider and decide Ext.P2 appeal and Ext.P3application expeditiously. 2.The petitioner, the builder has beenassessed for the assessment year 2015-16 underSections 147 read with 144 and 144B of the IncomeTax Act, 1961 (The Act for short). The totalassessedincomeofthepetitionerisRs.6,30,30,000/- on which tax and interest to anextent of Rs.5,65,32,168/- has been assessed. Thepetitioner admittedly did not file the return for the assessment year 2015-16 though he brought property for value of Rs. 6,30,00,000/- in the saidassessment year. The petitioner was issued noticeunder Section 148 of the Act and thereafter theassessment order has been issued underSections147, 144 and 144B of the Income Tax Act,1961. As the appeals are pending and no interimorder has been passed, this Court cannot entertainthis writ petition and stay the demand as prayed bythe learned counsel for the petitioner. 3.In view thereof, the present writ petitionis disposed of with a direction to the 2[nd] respondentto consider and decide Ext.P2 appeal and Ext.P3application expeditiously within a period of twomonths and if it is not possible to decide the appealwithin the period of two months, atleast theapplication for stay should be decided within the WP(C) NO. 33187 OF 2023 said period. 4.With the aforesaid direction, the presentwrit petition is disposed of. rpr Sd/- DINESH KUMAR SINGHJUDGE APPENDIX OF WP(C) 33187/2023 PETITIONER’S EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2015-16 DATED 29.03.2022 ISSUED BY THE 1ST RESPONDENT.ASSESSMENT YEAR 2015-16 DATED 29.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P2TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2015-16 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 25.5.2022.YEAR 2015-16 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 25.5.2022. Exhibit P3TRUE COPY OF THE PETITION FOR STAY FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 25.5.2022.BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 25.5.2022. Exhibit P4TRUE COPY OF LETTER DATED 23.7.2022 ISSUED BYTHE 3RD RESPONDENT.THE 3RD RESPONDENT. Exhibit P5TRUE COPY OF THE REPLY DATED 6.8.2022 ALONG WITH ACKNOWLEDGMENT.WITH ACKNOWLEDGMENT. Exhibit P6TRUE COPY OF THE NOTICE DATED 11.10.2022 ISSUED BY THE 3RD RESPONDENT.ISSUED BY THE 3RD RESPONDENT. Exhibit P7TRUE COPY OF THE REPLY DATED 27.10.2022 ALONGWITH ACKNOWLEDGEMENT.WITH ACKNOWLEDGEMENT. Exhibit P8TRUE COPY OF THE LETTER DATED 26.09.2023 ISSUED BY THE 3RD RESPONDENT.ISSUED BY THE 3RD RESPONDENT.