Wp(C)/42875/2022 Of Thiruvangadan Somanathan v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 4 DAY OF JANUARY 2023 / 14TH POUSHA, 1944WP(C) NO. 42875 OF 2022 PETITIONER/S: THIRUVANGADAN SOMANATHAN AGED 69 YEARS S/O. KRISHNAN, PROPRIETOR, SANGEETH RADIOS, THALASSERY,MANANTHAVADY.P.O., MANANTHAVADY., PIN - 670645BY ADV G.KEERTHIVAS RESPONDENT/S: 1INCOME TAX OFFICER , NATIONAL FACELESS ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE, NEW DELHI., PIN - 110001CONNAUGHT LANE, NEW DELHI., PIN - 110001 2NATIONAL FACELESS ASSESSMENT CENTRE MAYUR BHAWAN, CONNAUGHT LANE, NEW DELHI -110 001, REPRESENTED BY THE ASSISTANT COMMISSIONER OF INCOME TAX., PIN - 110001TAX., PIN - 110001 3NATIONAL FACELESS APPEAL CENTRE C-BLOCK, SPM CIVIC CENTRE, NEW DELHI-110 001, REPRESENTED BY COMMISSIONER OF INCOME TAX(APPEAL), PIN 110001 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner suffered Ext.P1 order of assessment under theprovisions of the Income Tax Act, 1961, in respect of assessmentyear 2013-14. Petitioner has preferred Ext.P3 appeal before theNational Faceless Appeal Centre and the same is stated to bepending. The petitioner has been served with Ext.P2 demandnotice proposing to recover amounts due under Ext.P1 order ofassessment. 2.Learned counsel appearing for the petitioner submitsthat the demands against the petitioner may be suspended till adecision is taken on Ext.P3 appeal. 3.Learned counsel appearing for the respondentdepartment submits that the petitioner has not preferred any staypetition in Ext.P3 appeal and if the petitioner prefers anapplication for stay, within a period of two weeks from today, thedemands against the petitioner can be kept in abeyance till adecision is taken on the stay petition to be filed by the petitioner. Itis submitted that if the petitioner is unable to upload the staypetition, petitioner may file such stay petition before thejurisdictional assessing officer, who shall facilitate uploading of thestay petition to the National Faceless Appeal Centre. WP(C) NO. 42875 OF 2022 3 4.Having regard to the facts and circumstances of thecase, the writ petition will stand disposed of, directing that if thepetitioner files a stay petition in Ext.P3 appeal, seeking stay of thedemands in terms of Ext.P1 order of assessment, within a period oftwo weeks from today, the demands against the petitioner in termsof Ext.P1 order of assessment shall be kept in abeyance till adecision is taken on the stay petition to be filed by the petitioner. Ifthe petitioner faces any difficulty in filing such a stay petitionbefore the National Faceless Appeal Centre, the petitioner shall bepermitted to file the stay petition before the jurisdictionalassessing authority, who shall facilitate uploading of the staypetition for consideration of the National Faceless Appeal Centre.The stay petition shall be considered and disposed of, afteraffording an opportunity of hearing to the petitioner, without muchdelay. The writ petition is disposed of as above. ajt Sd/-GOPINATH P.JUDGE WP(C) NO. 42875 OF 2022 4 APPENDIX OF WP(C) 42875/2022 PETITIONER EXHIBITSExhibit p1. TRUE COPY OF THE ASSESSMENT ORDER DATED 24.3.2022 ISSUED BY THE 1ST RESPONDENTExhibit p2TRUE COPY OF THE DEMAND NOTICE DATED 24.3.2022 FOR THE ASSESSMENT YEAR 2013-14 UNDER SECTION 156 OF THE INCOME TAX ACT, 1961ISSUED BY THE 1ST RESPONDENT HEREIN AGAINST THE PETITIONERExhibit p3TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT HEREIN DATED 13.4.2022Exhibit p4TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT DATED 13.4.2022 IS PRODUCED