Kerala High Court
Aswin Associates vs The Deputy Commissioner Of Income ... on 5 October, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 5TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943
WP(C) NO. 16412 OF 2021
PETITIONER :
ASWIN ASSOCIATES
DOOR NO. XIV/616, STATUE ROAD, KARUVELIPADY,
KOCHI - 682005, ERNAKULAM DISTRICT,
REPRESENTED BY MR. G.BALAKRISHNA PILLAI -
MANAGING PARTNER.
BY ADV JOSEPH JERARD SAMSON RODRIGUES
RESPONDENTS :
1 THE DEPUTY COMMISSIONER OF INCOME TAX,
INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE,
NEW DELHI - 110003.
2 THE COMMISSIONER OF INCOME TAX (APPEALS)
INCOME TAX DEPARTMENT, ERNAKULAM - 682036,
ERNAKULAM DISTRICT.
* ADDITIONAL R3 IMPLEADED
3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,
NATIONAL FACELESS APPEAL CENTRE, NEW DELHI - 110 001,
REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF
INCOME TAX
* ADDL.R3 IS IMPLEADED AS PER THE ORDER DATED
05.10.2021 IN I.A.NO.1/2021 IN W.P.(C) NO.16412 OF 2021
BY ADVS.
SRI.P.K.RAVINDRANATHA MENON (SR.)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16412 OF 2021
2
BECHU KURIAN THOMAS, J.
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W.P.(C).No.16412 of 2021
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Dated this the 5th day of October, 2021
JUDGMENT
Petitioner was subjected to an e-assessment for the
assessment year 2018-19. Petitioner complains that neither
was he heard nor were documents produced by him considered.
Therefore petitioner preferred Ext.P3 appeal before the 2 nd
respondent. Thereafter the appeal was uploaded in the portal
of the Income Tax Department for consideration by the 3 rd
respondent as is evident from Ext.P6. In filing the appeal, a
delay of 116 days had occurred for which, a delay condonation
petition is preferred as Ext.P5. Petitioner has also preferred
Ext.P4 stay petition.
2. Having regard to the circumstances of the case,
there will be a direction to the concerned Appellate Authority
amongst respondents 2 and 3 to take up the stay petition and
the delay petition filed by the petitioner and consider the same
WP(C) NO. 16412 OF 2021
in accordance with law within a period of three months from the
date of receipt of a copy of this judgment. Till then, all coercive
proceedings pursuant to Ext.P2 notice of demand shall be kept
in abeyance.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS, JUDGE
RKM
WP(C) NO. 16412 OF 2021
APPENDIX OF WP(C) 16412/2021
PETITIONER'S EXHIBITS :
Exhibit P1 TRUE COPY OF THE E-ASSESSMENT ORDER N O.
DIN.ITBA/AST/143(3)/2020-21/1031416917(1),
DATED 11.03.2021, ISSUED BY THE FIRST
RESPONDENT, DEPUTY COMMISSIONER OF INCOME
TAX, NATIONAL E-ASSESSMENT CENTRE, NEW
DELHI.
Exhibit P2 TRUE COPY OF THE NOTICE OF DEMAND
NO.ITBA/AST/S/156/2020-21/1031416956(1),
DATED 11.03.2021 ISSUED BY THE FIRST
RESPONDENT.
Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL IN
FORM NO.35 DATED 09.08.2021 AND STATEMENT
OF FACTS & GROUNDS OF APPEAL FILED BEFORE
THE SECOND RESPONDENT, COMMISSIONER OF
INCOME TAX (APPEALS), ERNAKULAM.
Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BEFORE
THE SECOND RESPONDENT COMMISSIONER OF
INCOME TAX (APPEALS), ERNAKULAM.
Exhibit P5 TRUE COPY OF THE PETITION FOR CONDONATION
OF DELAY IN FILING APPEAL BEFORE THE SECOND
RESPONDENT COMMISSIONER OF INCOME TAX
(APPEALS), ERNAKULAM.
Exhibit P6 TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT
NO.531890940180921 DATED 18TH SEPTEMBER,
2021 OF THE MEMORANDUM OF APPEAL IN FORM
NO.35, STATEMENT OF FACTS AND GROUNDS OF
APPEAL UPLOADED IN THE INCOME TAX
DEPARTMENT.
Exhibit P7 TRUE COPY OF THE SCREEN SHOT DATED 18
SEPTEMBER 2021 OF THE INCOME TAX
DEPARTMENT.
