Reji Krishnan vs The Central Board Of Direct Taxes, ...

Kerala High Court

Reji Krishnan vs The Central Board Of Direct Taxes, ... on 19 April, 2024

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
         THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
     FRIDAY, THE 19TH DAY OF APRIL 2024 / 30TH CHAITHRA, 1946
                        WP(C) NO. 16131 OF 2024
PETITIONER/S:

          REJI KRISHNAN,AGED 49 YEARS
          S/O KRISHNANKUTTY,TC4/1458(1), KRISHNAKRIPA,
          CVRA C-9, KURAVANKONAM, KOWADIAR P.O,
          THIRUVANANTHAPURAM, PIN - 695003
          BY ADVS.
          K.P.PRADEEP
          T.T.BIJU
          T.THASMI
          M.J.ANOOPA


RESPONDENT/S:

    1     THE CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF
          REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
          NORTH BLOCK , NEW DELHI,
          REPRESENTED BY ITS CHAIRMAN, PIN - 110001
    2     ADDITIONAL COMMISSIONER OF INCOME TAX,
          ASSESSMENT UNIT, INCOME TAX DEPARTMENT,
          NATIONAL FACELESS ASSESSMENT CENTRE,
          DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP,
          JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003
    3     COMMISSIONER OF INCOME TAX (APPEALS),
          NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI,
          ROOM NO. 401, 2ND FLOOR, E-RAMP,
          JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003
    4     THE INCOME TAX APPELLATE TRIBUNAL,
          COCHIN BENCH, FIRST FLOOR, KENDRIYA BHAVAN, KAKKANAD,
          ERNAKULAM,REPRESENTED BY ITS REGISTRAR, PIN - 682037
          BY ADVS.
          CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT
          P.R.AJITH KUMAR
          P.G.JAYASHANKAR


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 16131 OF 2024             2



                                JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-19, petitioner has preferred an appeal before the 3rd respondent. The First Appellate Authority disposed the appeal by Ext.P4, granting partial reliefs to the petitioner. The petitioner has preferred a second appeal before 4th respondent, a copy of which is produced as Ext.P5. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P6. Petitioner apprehends coercive proceedings even before the petition for stay is considered. Hence, this writ petition.

2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

3. Accordingly, there will be a direction to the 4th respondent to consider and pass orders on Ext.P6 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner in respect of Ext.P1, P3 and P4 shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

SHOBA ANNAMMA EAPEN JUDGE ajt WP(C) NO. 16131 OF 2024 4 APPENDIX OF WP(C) 16131/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 08- 03-2021 ISSUED BY THE 2ND RESPONDENT, THROUGH THE NATIONAL FACELESS ASSESSMENT SCHEME Exhibit P2 TRUE COPY OF THE APPEAL DATED 24-3-2021 FILED FOR THE ASSESSMENT YEAR 2018-19 BEFORE THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 8-3-2021 ISSUED UNDER SECTION 156 Exhibit P4 TRUE COPY OF THE ORDER IN APPEAL DATED 6-3- 2024 ISSUED BY THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF THE MEMORANDUM OF APPEALS WITH GROUNDS OF APPEAL DATED 11-03-2024 FILED AND PENDING BEFORE THE 4TH RESPONDENT Exhibit P6 TRUE COPY OF THE STAY APPLICATION DATED 16-4- 2024 WITH SUPPORTING AFFIDAVIT Exhibit P7 TRUE COPY OF THE JUDGMENT IN WA NO 491 OF 2024 DATED 05-04-2024 PASSED BY THE HON'BLE DIVISION BENCH