Wp(C)/44163/2023 Of Gma Pinnacle Automotives Private Limited v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. TUESDAY, THE 26 DAY OF DECEMBER 2023 / 5TH POUSHA, 1945WP(C) NO. 44163 OF 2023 PETITIONER: GMA PINNACLE AUTOMOTIVES PRIVATE LIMITED,NH 47, OPPOSITE MUTTOM METRO STATION, THAIKKATTUKARA, ALUVA, KERALA, REPRESENTED BY ITS DIRECTOR MR.ABDUL RASHEED ULLATTUTHODIYIL, PIN – 683 106. BY ADVS.DIVYA RAVINDRANAMMU CHARLES RESPONDENT: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN – 110 001. 2COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI, PIN – 110 001. 3INCOME TAX OFFICER,CORPORATE WARD 1(1) INCOME TAX DEPARTMENT, CENTRALREVENUE BUILDING, I S PRESS ROAD, KOCHI, KERALA, PIN – 682 018. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 26.12.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: JUDGMENT Petitioner, an assessee under the Income Tax Act, being aggrieved by Ext.P1 assessment order issued pertaining to theassessment year 2018-2019 submitted Ext.P3 appeal before the2[nd] respondent. Along with the said appeal, Ext.P4 stay petitionwas also submitted which are pending consideration. In the meantime, Ext.P5 demand notice has been issued by the 3[rd] respondent,demanding the entire amount or 20% of the demand, for grantingstay. This writ petition is submitted in such circumstances. Theprayers sought for by the petitioner in this writ petition are asfollows: “(i) To issue a writ of certiorari or any otherappropriate writ, direction or order to quashExhibit P1 order issued by the 1[st] respondentand all proceedings pursuant thereto; (ii) To direct the 2[nd] respondent to consider and dispose Exhibit P3 appeal and Exhibit P4 staypetition expeditiously; (iii) To pass such other orders, which in thecircumstances of this case this Hon’ble Court deems fit.” 2.After considering the contentions of the learned W.P.C.No.44163/2023 counsel for the petitioner and the learned counsel for therespondents, I am of the view that since the stay petition ispending consideration before the appellate authority, it is onlyproper that, a decision in this case be taken. In such circumstances, this writ petition is disposed ofdirecting the 2[nd] respondent to take up Ext.P4 stay petition and pass appropriate orders thereon after affording the petitioner areasonable opportunity for being heard, within a period of threemonths from the date of receipt of a copy of this judgment. Tillsuch time, further proceedings pursuant to Ext.P1 assessmentorder and Ext.P5 demand notice shall be kept in abeyance. DG/26.12.23 Sd/- ZIYAD RAHMAN A.A.JUDGE APPENDIX OF WP(C) 44163/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 15.03.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P2TRUE COPY OF THE NOTICE OF DEMAND DATED 15.03.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE APPEAL DATED 29.04.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P4TRUE COPY OF THE STAY PETITION DATED 29.04.2021 FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 17.12.2023 ISSUED BY THE 3RD RESPONDENT