M/S Classic Enterprises vs The Central Board Of Direct Taxes
2021 Latest Caselaw 22403 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
    TUESDAY, THE 9TH DAY OF NOVEMBER 2021 / 18TH KARTHIKA, 1943
                       WP(C) NO. 24578 OF 2021
PETITIONER:

          M/S CLASSIC ENTERPRISES
          I MULLASERY COMPOUND, KADAPPAKKADA, KOLLAM-691 008,
          REPRESENTED BY ITS MANAGING PARTNER, FAIZALKHAN MOHAMED
          SHAJAHAN MULLASSERI.
          BY ADVS.
          K.P.PRADEEP
          HAREESH M.R.
          RASMI NAIR T.
          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-110 001, REPRESENTED BY
          ITS CHAIRMAN
    2     ADDITIONAL COMMISSIONER OF INCOME TAX,
          NATIONAL E-ASSESSMENT CENTRE, DELHI ROOM NO 401, 2ND
          FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003.
    3     COMMISSIONER OF INCIME TAX (APPEALS)
          THIRUVANANTHAPURAM AAYAKAR BHAVAN INCOME TAX OFFICE,
          KOWADIAR, THIRUVANANTHAPURAM-695 003.
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 24578 OF 2021
                                       2




                     BECHU KURIAN THOMAS, J
                   ................................................
                  W.P.(C) NO.24578 OF 2021
                 ...........................................
            Dated this the 9th day of November, 2021


                               JUDGMENT

Challenging Ext.P1 order of assessment for the

assessment year 2018-19, petitioner preferred an appeal

before the 3rd respondent and along with it a stay petition

was also filed. Both are pending consideration.

2. However the appeal is now required to be

considered by the Commissioner of Income Tax Appeals of

the National Faceless Appeal Centre and not by the 3 rd

respondent. It is submitted by the learned Standing Counsel

Adv.Christopher Abraham that, normally the appeals filed

before the 3rd respondent are transmitted to the National

Faceless Appeal Centre for consideration by the Competent

Authority and therefore directions can be issued for

considering the stay petition by the competent authority. WP(C) NO. 24578 OF 2021

3. Accordingly, there will be a direction to the

Competent Authority of the National Faceless Appeal Centre

to consider the stay petition filed by the petitioner, copy of

which is produced as Ext.P4, within a period of 3 months

from the date of receipt of a copy of this judgment. Till such

orders are passed as directed, all coercive proceedings

initiated against the petitioner pursuant to Ext.P1 shall be

kept in abeyance.

This writ petition is dismissed.

Sd/-

BECHU KURIAN THOMAS JUDGE AJM WP(C) NO. 24578 OF 2021

APPENDIX OF WP(C) 24578/2021

PETITIONER'S EXHIBITS :

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO ITBA/AST/S 143(3)/2020-21/1030656663(1) DATED 15.2.2021 ISSUED FOR THE YEAR 2018-

Exhibit P2 TRUE COPY OF THE APPEAL DATED 26.4.2021 FILED FOR THE YEAR 2018-19 BEFORE THE 3RD RESPONDENT.

Exhibit P3 TRUE COPY OF THE DEMAND NOTICE NO ITBA/AST/S/156/2020-21/1030656739(1) DATED 15.2.2021 ISSUED FROM THE YEAR 2018-19 BY THE ASSESSING AUTHORITY.

Exhibit P4 TRUE COPY OF THE STAY APPLICATION FILED ON 15.10.2021 BEFORE THE 3RD RESPONDENT IN EXT P2 APPEAL.

RESPONDENT'S EXHIBITS : NIL




AJM                  //TRUE COPY//             PA TO JUDGE