Wp(C)/8867/2024 Of Koothery Narayanan Vijayan v. Assessment Unit -Income Tax Department

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 12 DAY OF MARCH 2024 / 22ND PHALGUNA, 1945WP(C) NO. 8867 OF 2024 PETITIONER/S: KOOTHERY NARAYANAN VIJAYAN, AGED 74 YEARSS/O.NARAYANAN, VENATTIL HOUSE, PALLURUTHYVELI , PALLURUTHY, KOCHI- 682006, NOW RESIDING AT 12/A, SASTHA NAGAR, PUTHUSERY WEST, KANJIKODE WEST S.O., PALAKKAD, PIN - 678623 BY ADVS. G.KRISHNAKUMARAGNET JARARDVINAY JOHN.A.J RESPONDENT/S: 1ASSESSMENT UNIT -INCOME TAX DEPARTMENT,NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 110001NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 110001 2THE COMMISSIONER OF INCOME TAX ( APPEAL),O/O. THE COMMISSIONER OF INCOME TAX, I S PRESS ROAD, ERNAKULAM, PIN - 682018O/O. THE COMMISSIONER OF INCOME TAX, I S PRESS ROAD, ERNAKULAM, PIN - 682018 3INCOME TAX OFFICER,NON CORPORATION WARD 2 (4) & TPS,CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018NON CORPORATION WARD 2 (4) & TPS,CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 4THE COMMISSIONER OF INCOME TAX ( APPEAL),APPEAL UNIT , NATIONAL FACELESS ASSESSMENT CENTRE(NAFAC) ROOM NO 401,2ND FLOOR , E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003APPEAL UNIT , NATIONAL FACELESS ASSESSMENT CENTRE(NAFAC) ROOM NO 401,2ND FLOOR , E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 OTHER PRESENT: CYRIAC TOM- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 8867 of 2024 JUDGMENT Petitioner suffered Ext.P2 order of assessment under theprovisions of the Income Tax Act, 1961 for the assessment year 2018-2019. Petitioner has preferred Ext.P5 appeal along with Ext.P6application for stay before the 4[th] respondent. The only limited reliefsought for by the petitioner is for a direction to the 4[th] respondent toconsider and pass orders on Ext.P6 stay petition, after affording anopportunity of hearing to the petitioner, and to keep the recoveryproceedings pursuant to Ext.P2 in abeyance till a decision is taken onthe stay petition. 2. The learned Standing Counsel appearing for the Income TaxDepartment would point out that there is a delay in filing the appeal. 3. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the Department, thiswrit petition stands disposed of directing the 4[th] respondent to considerand pass orders on Ext.P6 stay petition and on the issue ofcondonation of delay, after affording an opportunity of hearing to the W.P.(C) No. 8867 of 2024 petitioner. Till such time the orders are passed by the 4[th] respondenton the applications as above, any proceedings for recovery of amountdue in terms of Ext.P2 order of assessment shall be kept in abeyance.It is made clear that the 4[th] respondent need to pass orders on the staypetition, on merits, only if he decides to condone the delay in filingthe appeal. das sd/- GOPINATH P.,JUDGE APPENDIX OF WP(C) 8867/2024 PETITIONER EXHIBITSExhibit P1 TRUE COPY OF THE DEATH CERTIFICATE OFTHEPETITIONER'SSONSRI.VINURAJVIJAYAN DATED 03.11.2020 Exhibit P2TRUE COPY OF THE ASSESSMENT ORDER DATED28.03.2023 PASSED BY THE 1ST RESPONDENTExhibit P3TRUE COPY OF THE DEMAND NOTICE FROM THEFIRST RESPONDENT , DATED 14.09.2023 Exhibit P4 TRUE COPY OF THE COMPUTATION SHEETDATED 28.03.2023 ISSUED BY THE 1STRESPONDENT Exhibit P5 TRUE COPY OF THE MEMORANDUM OF APPEALFOR THE ASSESSMENT YEARS 2018-2019PENDING BEFORE THE 4TH RESPONDENT Exhibit P6 TRUE COPY OF THE ACKNOWLEDGMENT OF STAYPETITIONFILEDBEFORETHE4THRESPONDENT