Eldho Varghese vs The Central Board Of Direct Taxes

Kerala High Court

Eldho Varghese vs The Central Board Of Direct Taxes on 14 May, 2024

                       IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                       PRESENT

                        THE HONOURABLE MR.JUSTICE VIJU ABRAHAM

            TUESDAY, THE 14TH DAY OF MAY 2024 / 24TH VAISAKHA, 1946

                               WP(C) NO. 17612 OF 2024

PETITIONER/S:

                ELDHO VARGHESE
                AGED 51 YEARS
                S/O T.C.VARGHESE THENGANAMOLAM HOUSE VENGOLA P.O. ARAKAPADY,
                PERUMBAVOOR ERNAKULAM, PIN - 683556
                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          INCOME TAX OFFICER, WARD 1&TPS, ALUVA
                INCOME TAX DEPARTMENT K.A.P.COMMERCIAL COMPLEX OFFICE OF THE
                ADDITIONAL COMMISSIONER OF INCOME TAX, ALUVA RANGE, R.S.ROAD
                ALUVA, PIN - 683101
     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
                BY ADVS.
                CHRISTOPHER ABRAHAM
                P.R.AJITH KUMAR(K/000708/1998)



      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP (C) No. 17612 of 2024
                                    2




                           VIJU ABRAHAM, J.

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                      W.P (C) No. 17612 of 2024

              ========================

                   Dated this the 14th day of May, 2024
                       J U D G M E N T

The petitioner has preferred an appeal as Ext.P2 along with Ext.P3 stay petition, aggrieved by Ext.P1 order of penalty which is stated to be pending consideration before the 3 rd respondent. The petitioner seeks for an expeditious disposal of the same.

2. After hearing both sides, I am inclined to dispose of the writ petition with a direction to the 3rd respondent to take up Ext.P3 stay petition, and dispose of the same within an outer limit of 2 months from the date of the receipt of a copy of the judgment.

Till a decision is taken as directed above, all coercive steps pursuant to Ext.P1 shall be kept in abeyance.

Sd/-

VIJU ABRAHAM JUDGE RMV WP (C) No. 17612 of 2024 4 APPENDIX OF WP(C) 17612/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PENALTY ORDER NO ITBA/PNL/F/271(1) (C)/2022-23/1045937258(1) DATED 26-09-2022 ISSUED BY THE 2ND RESPONDENT Exhibit P2 TRUE COPY OF THE APPEAL DATED 07-05-2024 AGAINST THE PENALTY ORDER FILED FOR THE YEAR 2013-14 BEFORE THE 3RDRESPONDENT BY THE PETITIONER Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 07-05-2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P4 TRUE COPY OF THE DEMAND NOTICE NO ITBA/PNL/S/156/2022-23/1045937251(1) DATED 26-09- 2022 IN PENALTY ORDER ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2013-14 BY THE 2ND RESPONDENT TO THE PETITIONER