Wp(C)/41882/2022 Of Koothery Narayanan Vijayan v. Additional/ Joint/ Deputy/ Assessment Commissioner Of Income Tax/ Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 22 DAY OF DECEMBER 2022 / 1ST POUSHA, 1944WP(C) NO. 41882 OF 2022 PETITIONER/S: KOOTHERY NARAYANAN VIJAYANAGED 72 YEARSS/O. NARAYANAN, AGED 72 YEARS,VENATTIL HOUSE, PALLURUTHY VELIPALLURUTHY, KOCHI- 682006,NOW RESIDING AT 12/A, SASTHA NAGAR,PUTHUSERY WEST, KANJIKODE WEST S.O.PALAKKAD, PIN - 678623BY ADVS.G.KRISHNAKUMARK.A.ANI JOSEPH RESPONDENT/S: 1ADDITIONAL/ JOINT/ DEPUTY/ ASSESSMENT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 1100012THE COMMISSIONER OF INCOME TAX ( APPEAL)O/O. THE COMMISSIONER OF INCOME TAX,I S PRESS ROAD, ERNAKULAM, PIN - 6820183INCOME TAX OFFICER,NON CORPORATION WARD 2 (4) & TPS,CENTRAL REVENUE BUILDING,I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 OTHER PRESENT: ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner suffered Exts.P3 to P7 orders of assessment under theprovisions of Income Tax Act, 1961 for assessment years 2013-14, 2014-15, 2015-16,2016-17, 2017-18. Being aggrieved by those orders of assessments the petitionerpreferred Exts.P8 to P12 appeals along with applications for stay and applicationsfor condonation of delay before the National Faceless Appeal Centre. The petitionerapprehends that recovery proceedings may be continued against the petitioner torecover the amounts due under orders of assessment, pending consideration of thestay petition by the National Faceless Appeal Centre. 2. Having heard the learned counsel for the petitioner as well as thelearned Standing counsel for the respondent Department. 3.Having regard to the facts and circumstances of the case, this writpetition will stand disposed of directing the National Faceless Appeal Centre toconsider Exts.P13 to P17 applications for stay along with any application filed forcondonation of delay and pass orders thereon after affording an opportunity ofhearing to the petitioner. Till such time as orders are passed on Exts.P13 to P17, anyproceedings for recovery of the amounts due under Exts.P3 to P7 orders shall bekept in abeyance. It is made clear that the appellate authority needs to considerExts.P13 to P17 stay petitions on merits only if it decides to condone the delay infiling the appeal. AMG Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 41882/2022 PETITIONER EXHIBITS ExhibitP1TRUE COPY OF THE DEATH CERTIFICATE OF THE PETITIONER'S SON SRI. VINURAJ VIJAYANPETITIONER'S SON SRI. VINURAJ VIJAYAN Exhibit P2TRUE COPY OF THE DEMAND NOTICE DATED 30.05.2022 ISSUED BY THE 3RD RESPONDENT OFFICERISSUED BY THE 3RD RESPONDENT OFFICER Exhibit P3TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENTYEAR 2013-14YEAR 2013-14 Exhibit P4TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENTYEAR 2014-15YEAR 2014-15 Exhibit P5TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENTYEAR 2015-16YEAR 2015-16 Exhibit P6TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENTYEAR 2016-17YEAR 2016-17 Exhibit P7RUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2017-18YEAR 2017-18 Exhibit P8TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2013-14ASSESSMENT YEARS 2013-14 Exhibit P9TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2014-15ASSESSMENT YEARS 2014-15 Exhibit P10TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2015-16ASSESSMENT YEARS 2015-16 Exhibit P11TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2016-17ASSESSMENT YEARS 2016-17 Exhibit P12TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2017-18ASSESSMENT YEARS 2017-18 Exhibit P13TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2013-14, IN EXHIBIT P9 APPEALASSESMENT YEARS 2013-14, IN EXHIBIT P9 APPEAL Exhibit P7RUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2017-18YEAR 2017-18 Exhibit P8TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2013-14ASSESSMENT YEARS 2013-14 Exhibit P9TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2014-15ASSESSMENT YEARS 2014-15 Exhibit P10TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2015-16ASSESSMENT YEARS 2015-16 Exhibit P11TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2016-17ASSESSMENT YEARS 2016-17 Exhibit P12TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2017-18ASSESSMENT YEARS 2017-18 Exhibit P13TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2013-14, IN EXHIBIT P9 APPEALASSESMENT YEARS 2013-14, IN EXHIBIT P9 APPEAL Exhibit P14TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2014-15 IN EXHIBIT P10 APPEALASSESMENT YEARS 2014-15 IN EXHIBIT P10 APPEAL Exhibit P15TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2015-16 IN EXHIBIT P11 APPEALExhibit P16TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2016-17 IN EXHIBIT P12 APPEALExhibit P17TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2017-18 IN EXHIBIT P13 APPEAL