Wp(C)/5448/2024 Of Cherian Koshy 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 GOPINATH P. MONDAY, THE 4 DAY OF MARCH 2024 / 14TH PHALGUNA, 1945 WP(C) NO. 5448 OF 2024 PETITIONER/S: CHERIAN KOSHY,AGED 74 YEARSKOCHUMELATHIL HOUSE, POOMALA P O, SULTHAN BATHERY, WAYANAD, PIN - 673592 BY ADV S.ARUN RAJ RESPONDENT/S: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 2INCOME TAX OFFICER,PAREL, MUMBAI, PIN - 400012PAREL, MUMBAI, PIN - 400012 WARD-24 1 (4), 6TH FLOOR, PIRAMAL CHAMBER, LAL BAUG, 3INCOME TAX OFFICER,WARD-1, KALPETTA, INCOME TAX OFFICE, SULTHAN BATHERY ROAD, KALPETTA, WAYANAD, PIN - 673122WARD-1, KALPETTA, INCOME TAX OFFICE, SULTHAN BATHERY ROAD, KALPETTA, WAYANAD, PIN - 673122 4COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 5THE PRINCIPAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN- 673001AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN- 673001 BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTP.R.AJITH KUMAR SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner has approached this court seeking a limited relief. Thepetitioner suffered Exts.P1 and P2 order of assessment and penalty under theprovisions of the Income Tax Act, 1961. The petitioner has preferred Exts.P3and P4 appeals along with Exts.P5 and P6 stay petitions. The only reliefsought for by the petitioner is that the demands in Exts.P1 and P2 may not beenforced till a decision is taken on Exts.P5 and P6 stay petitions filed inExts.P3 and P4 appeals pending before the 4[th] respondent. 2. Having heard the learned counsel for the petitioner and thelearned Standing counsel appearing for the respondent Department, this writpetition will stand disposed of directing that till a decision is taken on Exts.P5and P6 stay petitions pending before the 4[th] respondent in Exts.P3 and P4appeals, the demands in Exts.P1 and P2 shall not be enforced. The 4[th]respondent shall endeavour to pass orders on Exts.P5 and P6 within a periodof two months from the date of receipt of a certified copy of this judgment. AMG Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 5448/2024 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE ASSESSMENT ORDER DATED 24-12-2019 UNDER SECTION 144 R.W.S 147 OF THEACT FOR THE AY 2012-13 ALONG WITH THE DEMANDNOTICE ISSUED BY THE 2ND RESPONDENT12-2019 UNDER SECTION 144 R.W.S 147 OF THEACT FOR THE AY 2012-13 ALONG WITH THE DEMANDNOTICE ISSUED BY THE 2ND RESPONDENT Exhibit P2A TRUE COPY OF THE PENALTY ORDER DATED 22-10-2021 PASSED UNDER SECTION 271 (1) (C) OF THEACT BY THE 1ST RESPONDENT FOR THE AY 2012-132021 PASSED UNDER SECTION 271 (1) (C) OF THEACT BY THE 1ST RESPONDENT FOR THE AY 2012-13 Exhibit P3A TRUE COPY OF THE FIRST APPEAL E-FILED ON13-12-2022 BY THE PETITIONER BEFORE THE 4THRESPONDENT FOR THE AY 2012-13 CHALLENGINGEXHIBIT P-1 ASSESSMENT ORDER13-12-2022 BY THE PETITIONER BEFORE THE 4THRESPONDENT FOR THE AY 2012-13 CHALLENGINGEXHIBIT P-1 ASSESSMENT ORDER Exhibit P4A TRUE COPY OF THE FIRST APPEAL E-FILED ON 7-3-2023 BY THE PETITIONER BEFORE THE 4THRESPONDENT FOR THE AY 2012-13 ALONG WITH THEDELAY APPLICATION CHALLENGING EXHIBIT P-2PENALTY ORDER3-2023 BY THE PETITIONER BEFORE THE 4THRESPONDENT FOR THE AY 2012-13 ALONG WITH THEDELAY APPLICATION CHALLENGING EXHIBIT P-2PENALTY ORDER Exhibit P3A TRUE COPY OF THE FIRST APPEAL E-FILED ON13-12-2022 BY THE PETITIONER BEFORE THE 4THRESPONDENT FOR THE AY 2012-13 CHALLENGINGEXHIBIT P-1 ASSESSMENT ORDER13-12-2022 BY THE PETITIONER BEFORE THE 4THRESPONDENT FOR THE AY 2012-13 CHALLENGINGEXHIBIT P-1 ASSESSMENT ORDER Exhibit P4A TRUE COPY OF THE FIRST APPEAL E-FILED ON 7-3-2023 BY THE PETITIONER BEFORE THE 4THRESPONDENT FOR THE AY 2012-13 ALONG WITH THEDELAY APPLICATION CHALLENGING EXHIBIT P-2PENALTY ORDER3-2023 BY THE PETITIONER BEFORE THE 4THRESPONDENT FOR THE AY 2012-13 ALONG WITH THEDELAY APPLICATION CHALLENGING EXHIBIT P-2PENALTY ORDER Exhibit P5A TRUE COPY OF THE STAY PETITION FOR THE AY2012-13 E-FILED ON 17-5-2023 BEFORE THE 4THRESPONDENT:- CIT (APPEALS), NATIONAL FACELESSAPPEAL CENTRE, DELHI SEEKING STAY OF RECOVERYBASED ON EXHIBIT P-1 ASSESSMENT ORDER2012-13 E-FILED ON 17-5-2023 BEFORE THE 4THRESPONDENT:- CIT (APPEALS), NATIONAL FACELESSAPPEAL CENTRE, DELHI SEEKING STAY OF RECOVERYBASED ON EXHIBIT P-1 ASSESSMENT ORDER Exhibit P6A TRUE COPY OF THE STAY PETITION FOR THE AY2020-21 E-FILED ON 17-5-2023 BEFORE THE 4THRESPONDENT:- CIT (APPEALS), NATIONAL FACELESSAPPEAL CENTRE, DELHI SEEKING STAY OF RECOVERYBASED ON EXHIBIT P-2 PENALTY ORDER2020-21 E-FILED ON 17-5-2023 BEFORE THE 4THRESPONDENT:- CIT (APPEALS), NATIONAL FACELESSAPPEAL CENTRE, DELHI SEEKING STAY OF RECOVERYBASED ON EXHIBIT P-2 PENALTY ORDER Exhibit P7A TRUE COPY OF THE SCREEN SHOT TAKEN FROM THEACCOUNT OF THE PETITIONER IN THE INCOME TAXWEB PORTALACCOUNT OF THE PETITIONER IN THE INCOME TAXWEB PORTAL Exhibit P8A TRUE COPY OF THE NOTICE DATED 25-10-2022ISSUED BY THE 3RD RESPONDENT FOR THE AY 2012-13ISSUED BY THE 3RD RESPONDENT FOR THE AY 2012-13