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. 17599 OF 2024
PETITIONER:

             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

RESPONDENTS:

      1      THE CENTRAL BOARD OF DIRECT TAXES
             DEPARTMENT OF REVENUE, MINISTRY OF
             FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
             NEW DELHI, PIN - 110001
             REPRESENTED BY ITS CHAIRMAN
      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
             BY ADVS.
             CHRISTOPHER ABRAHAM
             P.R.AJITH KUMAR(K/000708/1998)
             JOSE JOSEPH - SC
      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   14.05.2024,   THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 W.P.(C). No.17599 of 2024      :2:



                           VIJU ABRAHAM, J.
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                       W.P.(C) No.17599 of 2024
         --     -- -- -- -- -- -- -- -- -- -- -- --
                   Dated this the 14th day of May, 2024

                             JUDGMENT

Aggrieved by Ext.P2 order of assessment, the petitioner has preferred Ext.P3 appeal along with Ext.P4 stay petition, which is stated to be pending consideration before the 3 rd respondent. The petitioner seeks for an expeditious disposal of the same.

After hearing both sides, I am inclined to dispose of this writ petition with a direction to the 3 rd respondent to take up Ext.P4 stay petition and pass orders thereon, within an outer limit of two months from the date of receipt of a copy of this judgment.

Till a decision is taken as directed above, all proceedings pursuant to Ext.P2 shall be kept in abeyance.

Sd/-

VIJU ABRAHAM JUDGE anm W.P.(C). No.17599 of 2024 :3: APPENDIX OF WP(C) 17599/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT DATED 29-04-2021 FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2013-2014 Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO ITBA/AST/S/147/2021-22/1042264611(1) DATED 31-03-2022 ISSUED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE APPEAL DATED 07-05-2024 FILED FOR THE YEAR 2013-14 BEFORE THE 3RDRESPONDENT BY THE PETITIONER Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 07- 05-2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF THE DEMAND NOTICE NO ITBA/AST/S/156/2021- 22/1042264776(1) DATED 31-03-2022 ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P6 TRUE COPY OF THE JUDGMENT IN WA NO 491 OF 2024 DATED 05-04-2024 PASSED BY THE HON'BLE DIVISION BENCH RESPONDENTS' EXHIBITS : NIL.