Wp(C)/409/2024 Of Preetha Ajay v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 5 DAY OF JANUARY 2024 / 15TH POUSHA, 1945 WP(C) NO. 409 OF 2024 PETITIONER/S: PREETHA AJAYAGED 51 YEARS 5-2, KALPAKA RAJ MAHAL APARTMENTS BTS ROAD, EDAPPALLY, COCHIN KERALA, PIN - 682024 BY ADVS.ANIL D. NAIR TELMA RAJU RESPONDENT/S: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE,DELHI, PIN - 1100012COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI, PIN - 1100013THE INCOME TAX OFFICER CORPORATE WARD 1 (1), KOCHI, PIN - 682018 OTHER PRESENT: JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 5[th] day of January, 2024 The present writ petition has been filed seeking thefollowing reliefs: i)Issue a writ of mandamus, and such other writ, order ordirection, directing the second Respondent to dispose ofExhibit P2 appeal and Exhibit P3 application filed before2nd Respondent as expeditiously as possible.direction, directing the second Respondent to dispose ofExhibit P2 appeal and Exhibit P3 application filed before2nd Respondent as expeditiously as possible. ii)Pending hearing and final disposal of the writ petition, thisHon’ble Court be pleased to grant stay of recovery of taxdue under Exhibit P1 which is now sought to be recoveredthrough Exhibit P4.Hon’ble Court be pleased to grant stay of recovery of taxdue under Exhibit P1 which is now sought to be recoveredthrough Exhibit P4. iii)Issue such other and further reliefs as this Hon’ble Courtmay deem fit and proper in the interest of justice.may deem fit and proper in the interest of justice. 2.The petitioner has suffered Ext.P1 assessment orderdated 26.03.2022 under Section 147 read with Section 144 and144B of the Income Tax Act. Aggrieved by the said assessmentorder the petitioner has filed appeal before the 2nd respondentalong with stay petition in Ext.P2 and P3 respectively. Learnedcounsel for the petitioner submits that the 2nd respondent hasnot decided the application for stay and in the meantime, thedemand in pursuance to Ext.P1 order is being enforced. It issubmitted that the only prayer is that the 2nd respondent be directed to decide at least Ext.P2 stay application expeditiously,and till the said application decided, the demand in pursuance toExt.P1 order may not be enforced. 3.Sri. Jose Joseph, learned Senior Standing Counsel forthe Income Tax Department does not have objection for directionfor early disposal of the stay petition. However, he submits thatno direction should be passed staying the demand in pursuanceto Ext.P1 assessment order. He further submits that according tothe relevant Office Memorandum, if the petitioner deposits 20%of the assessed tax, there would be an automatic stay of thefurther demand. 4.I have considered the submissions. In view thereof, Iam of the view that the 2nd respondent should decide the staypetition in Ext.P3 expeditiously, preferably within a period of twomonths and for a period of two months the demand in pursuanceto Ext.P1 order should not be enforced. With the aforesaid direction, the present writ petition standsfinally disposed of. Sd/- DINESH KUMAR SINGH AP JUDGE APPENDIX OF WP(C) 409/2024 PETITIONER EXHIBITSExhibit P1 Exhibit P1TRUE COPY OF ASSESSMENT ORDER DATED 26.3.2022 ISSUED BY THE 1ST RESPONDENTExhibit P2TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.35 ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2ND RESPONDENTExhibit P3TRUE COPY OF THE PETITION FOR STAY OF DEMAND FILED BEFORE THE 2ND RESPONDENT DATED 19.4.2022Exhibit P4TRUE COPY OF NOTICE DATED 29.12.2023 ISSUEDBY THE 3RD RESPONDENT