Oralium Limited vs Assistant Commissioner Of Income Tax

Kerala High Court

Oralium Limited vs Assistant Commissioner Of Income Tax on 22 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
        THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 22ND DAY OF MAY 2024 / 1ST JYAISHTA, 1946
                     WP(C) NO. 17951 OF 2024
PETITIONER:

            ORALIUM LIMITED
            FLAT NO. 237 ECSTASY BUSINESS PARK,
            JSD ROAD, MULUND WEST,
            MUMBAI CITY MUMBAI- MAHARASHTRA
            REPRESENTED BY MANAGING DIRECTOR
            SRI.K.M.AHAMED ANSARI,
            PIN - 400 080.

            BY ADVS.
            ADITYA UNNIKRISHNAN
            PRIYADARSINI S.
            ANIL D. NAIR (SR.)
            BINISHA BABY


RESPONDENTS:

    1       ASSISTANT COMMISSIONER OF INCOME TAX
            CENTRAL CIRCLE 1, KOCHI,
            PIN - 682 018.
    2       COMMISSIONER OF INCOME TAX (APPEALS) (III)
            CENTRAL CIRCLE -1,
            KOCHI, PIN - 682 018.

            SMT. SUSIE B. VARGHESE - SC



     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   22.05.2024,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C).No.17951 OF 2024

                                   2



                                 JUDGMENT

The petitioner is an Assessee under the Income Tax Act. The assessment of the petitioner for the year 2022 - 2023 was completed by the 1 st respondent on 13.03.2024 as per Ext.P1. Aggrieved by Ext.P1, the petitioner preferred Ext.P2 statutory appeal before the 2nd respondent. There was a delay of 11 days in preferring the appeal. Accordingly, the petitioner filed Ext.P4 application for condonation of delay in filing the appeal. The petitioner also preferred Ext.P3 stay petition. The grievance of the petitioner is that pending the appeal, steps are being taken for recovery of tax and interest under Ext.P1. The limited prayer of the petitioner is for a direction to the 2nd respondent to dispose of Ext.P2 appeal, expeditiously.

2. The petitioner has got a statutory remedy of WP(C).No.17951 OF 2024 3 appeal against Ext.P1 assessment order and the petitioner has filed Ext.P2 statutory appeal against Ext.P1 with an application to condone the delay.

Therefore, this writ petition is disposed of with a direction to the 2nd respondent to dispose of Ext.P4 application for condonation of delay, expeditiously, and if the delay is condoned, to consider Ext.P3 application for stay, expeditiously, thereafter. The entire exercise shall be done within a period of one month from the date of receipt of a copy of this judgment. Till such time, there will be a stay of recovery proceedings pursuant to Ext.P1.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SPR WP(C).No.17951 OF 2024 4 APPENDIX PETITIONER'S EXHIBITS:-

EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 13.03.2024.

EXHIBIT P2 TRUE COPY OF THE APPEAL IN FORM NO.35 FILED BEFORE THE 2ND RESPONDENT,DATED 22/04/2024.

EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED ALONG WITH EXHIBIT P2 FILED BEFORE THE 2ND RESPONDENT DATED 22/04/2024. EXHIBIT P4 TRUE COPY OF THE PETITION TO CONDONE THE DELAY IN FILING THE APPEAL BEFORE THE 2ND RESPONDENT DATED 22/04/2024.

     RESPONDENTS EXHIBITS:     NIL.