Wp(C)/9699/2024 Of Baiju Lekshmanan v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax/ Income-Tax Officer

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. 9699 OF 2024 PETITIONER/S: BAIJU LEKSHMANAN, AGED 49 YEARSMARACKASSERIL, ATIRAMTHENGU, ALUMPEEDIKA P.O PRAYAR SOUTH, OACHIRA, KOLLAM, PIN - 690547 BY ADVS.R.JAIKRISHNANARAYANI HARIKRISHNANANISH P. C.S.ARUN SHANKARVIVEK BHAT D. RESPONDENT/S: 1ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER,INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER,INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 2COMMISSIONER INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTER (NFAC) INCOME TAXDEPARTMENT NORTH BLOCK, NEW DELHI, PIN - 110001NATIONAL FACELESS APPEAL CENTER (NFAC) INCOME TAXDEPARTMENT NORTH BLOCK, NEW DELHI, PIN - 1100013INCOME TAX OFFICER,WARD 1 & TPS ALAPPUZHA, OFFICE OF THE INCOME TAX OFFICER, AAYAKAR BHAVAN, INCOME TAX OFFICE, BEACHROAD, ALAPPUZHA, PIN - 688001WARD 1 & TPS ALAPPUZHA, OFFICE OF THE INCOME TAX OFFICER, AAYAKAR BHAVAN, INCOME TAX OFFICE, BEACHROAD, ALAPPUZHA, PIN - 688001 OTHER PRESENT: CYRIAC TOM -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 9699 of 2024 JUDGMENT Petitioner suffered Ext.P1 order of assessment under the provisions of the Income Tax Act, 1961. Petitioner has preferredExt.P3 appeal along with Ext.P4 application for stay before the 2[nd]respondent. The only limited relief sought for by the petitioner is for adirection to the 2[nd ]respondent to consider and pass orders on Ext.P4stay petition, after affording an opportunity of hearing to thepetitioner, and to keep the recovery proceedings pursuant to Ext.P1 inabeyance till a decision is taken on the 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 2[nd ]respondent to considerand pass orders on Ext.P4 stay petition and on the issue ofcondonation of delay, after affording an opportunity of hearing to thepetitioner. Till such time the orders are passed by the 2[nd ]respondent W.P.(C) No. 9699 of 2024 on the applications as above, any proceedings for recovery of amount due in terms of Ext.P1 order of assessment shall be kept in abeyance.It is made clear that the 2[nd] respondent needs to pass orders on the staypetition, on merits, only if he decides to condone the delay in filingthe appeal. das sd/- GOPINATH P.,JUDGE W.P.(C) No. 9699 of 2024 APPENDIX OF WP(C) 9699/2024 PETITIONER EXHIBITSExhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ALONGWITH THE COMPUTATION SHEET ISSUED BYTHE 1ST RESPONDENT DATED 29.3.2022 Exhibit P2 TRUE COPY OF THE DEMAND NOTICE UNDERSECTION 156 OF THE INCOME TAX ACT ON29.3.2022 Exhibit P3 TRUE COPY OF THE APPEAL FILED BY THEPETITIONER DATED 24.8.2022 Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BYTHE PETITIONER DATED 24.8.2022 Exhibit P5 TRUE COPY OF THE LETTER ISSUED BY THE1ST RESPONDENT TO THE PETITIONER DATED1.6.2023