Wp(C)/7487/2024 Of Sindhu Shaji v. The 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. TUESDAY, THE 5 DAY OF MARCH 2024 / 15TH PHALGUNA, 1945 WP(C) NO. 7487 OF 2024 PETITIONER: SINDHU SHAJI,AGED 52 YEARS, 9-31/27E THAMARACHALIL HOUSE, 33 PANCHAVADI COLONY, VYTTILA, ERNAKULAM, PIN – 682019. BY ADVS. SRI. K. S. HARIHARAN NAIR SMT. G. REMADEVI SMT. HARIMA HARIHARAN SRI. RAJATH R NATH SRI. DHEERAJ SASIDHARAN RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN – 110001. 2THE INCOME TAX OFFICER,NON-CORP WARD 1(1), KOCHI, C. R BUILDING, I. S. PRESS ROAD, KOCHI, PIN – 682018. 3THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001. BY ADV. SRI. CYRIAC TOM – SC – INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: GOPINATH P., J. -------------------------- W.P.(C) No. 7487 of 2024 ------------------------- Dated this the 5[th] day of March, 2024 JUDGMENT The petitioner suffered Exhibit P-1 Order of Assessment under the provisions of the Income Tax Act, 1961. Exhibits P-1(a) and P-1(b) are the orders imposing penalty on the petitioner. Thepetitioner has preferred Exhibit P-2 series of appeals againstExhibits P-1, P-1(a) and P-1(b) along with Exhibits P-3 series of delaypetitions and Exhibits P-4 series of stay petitions. 2.The only relief sought for by the petitioner, presently, is for adirection that the amounts demanded in terms of Exhibits P-1,P-1(a) and P-1(b) orders shall not be enforced, pendingconsideration of the delay petitions and the stay petitions by the 1[st]Appellate Authority. Heard the learned Standing Counsel for theIncome Tax Department also. 3.Having heard the learned Counsel for the petitioner and the learned Standing Counsel appearing for the Income Tax Departmentand, considering the limited nature of relief sought for by thepetitioner, this writ petition will stand disposed of directing the 3[rd] respondent to consider and pass orders on Exhibits P-3 series ofdelay petitions and Exhibits P-4 series of stay petitions filed inExhibits P-2 series of appeals within a period of six weeks from thedate of receipt of a certified copy of this Judgment. I make it clear that the Appellate Authority needs to passorders on the stay petitions on merits only if it is decided tocondone the delay in filing the appeals. Till such time as orders are passed on Exhibits P-3 series ofdelay petitions and Exhibits P-4 series of stay petitions as directedabove, any proceedings for recovery of amounts due in terms ofExhibits P-1, P-1(a) and P-1(b) shall remain suspended. Svn Sd/- GOPINATH P. JUDGE APPENDIX OF WP(C) 7487/2024 PETITIONER’S EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER DATED 29-03-2022 ISSUEDUNDER SECTION 147 READ WITH SECTION 144 OF THEINCOME TAX ACT BY THE 1ST RESPONDENT FOR THEASSESSMENT YEAR 2013-14UNDER SECTION 147 READ WITH SECTION 144 OF THEINCOME TAX ACT BY THE 1ST RESPONDENT FOR THEASSESSMENT YEAR 2013-14 Exhibit P1(a)COPY OF PENALTY ORDER DATED 16-09-2022 ISSUEDUNDER SECTION 271(1)(B) OF THE INCOME TAX ACT BYTHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14UNDER SECTION 271(1)(B) OF THE INCOME TAX ACT BYTHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 Exhibit P1(b)COPY OF PENALTY ORDER DATED 28-09-2022 ISSUEDUNDER SECTION 271(1)(C) OF THE INCOME TAX ACT BYTHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT BYTHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 Exhibit P2COPY OF APPEAL MEMORANDUM DATED 31-01-2024SUBMITTED BY THE PETITIONER AGAINST EXT. P1SUBMITTED BY THE PETITIONER AGAINST EXT. P1 Exhibit P1(a)COPY OF PENALTY ORDER DATED 16-09-2022 ISSUEDUNDER SECTION 271(1)(B) OF THE INCOME TAX ACT BYTHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14UNDER SECTION 271(1)(B) OF THE INCOME TAX ACT BYTHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 Exhibit P1(b)COPY OF PENALTY ORDER DATED 28-09-2022 ISSUEDUNDER SECTION 271(1)(C) OF THE INCOME TAX ACT BYTHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT BYTHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 Exhibit P2COPY OF APPEAL MEMORANDUM DATED 31-01-2024SUBMITTED BY THE PETITIONER AGAINST EXT. P1SUBMITTED BY THE PETITIONER AGAINST EXT. P1 Exhibit P2(a)COPY OF APPEAL MEMORANDUM DATED 15-02-2024SUBMITTED BY THE PETITIONER AGAINST EXT. P1(A)SUBMITTED BY THE PETITIONER AGAINST EXT. P1(A) Exhibit P2(b)COPY OF APPEAL MEMORANDUM DATED 09-02-2024SUBMITTED BY THE PETITIONER AGAINST EXT. P1(B)SUBMITTED BY THE PETITIONER AGAINST EXT. P1(B) Exhibit P3COPY OF THE DELAY CONDONATION PETITION FILED BYTHE PETITIONER IN EXT. P2 APPEALTHE PETITIONER IN EXT. P2 APPEAL Exhibit P3(a)COPY OF THE DELAY CONDONATION PETITION FILED BYTHE PETITIONER IN EXT. P2(A) APPEALTHE PETITIONER IN EXT. P2(A) APPEAL Exhibit P3(b)COPY OF THE DELAY CONDONATION PETITION FILED BYTHE PETITIONER IN EXT. P2(B) APPEALTHE PETITIONER IN EXT. P2(B) APPEAL Exhibit P4COPY OF THE STAY PETITION DATED 31-01-2024 FILEDBY THE PETITIONER BEFORE THE 3RD RESPONDENT INEXT. P2 APPEALBY THE PETITIONER BEFORE THE 3RD RESPONDENT INEXT. P2 APPEAL Exhibit P4(a)COPY OF THE STAY PETITION DATED 15-02-2024 FILEDBY THE PETITIONER BEFORE THE 3RD RESPONDENT INEXT. P2(A) APPEALBY THE PETITIONER BEFORE THE 3RD RESPONDENT INEXT. P2(A) APPEAL Exhibit P4(b)COPY OF THE STAY PETITION DATED 09-02-2024 FILEDBY THE PETITIONER BEFORE THE 3RD RESPONDENT INEXT. P2(B) APPEALBY THE PETITIONER BEFORE THE 3RD RESPONDENT INEXT. P2(B) APPEAL