Koothery Narayanan Vijayan vs Additional/ Joint/ Deputy/ ...
2022 Latest Caselaw 12244 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
    THURSDAY, THE 22ND DAY OF DECEMBER 2022 / 1ST POUSHA, 1944
                        WP(C) NO. 41882 OF 2022
PETITIONER/S:

          KOOTHERY NARAYANAN VIJAYAN
          AGED 72 YEARS
          S/O. NARAYANAN, AGED 72 YEARS,
          VENATTIL HOUSE, PALLURUTHY VELI
          PALLURUTHY, KOCHI- 682006,
          NOW RESIDING AT 12/A, SASTHA NAGAR,
          PUTHUSERY WEST, KANJIKODE WEST S.O.
          PALAKKAD, PIN - 678623

          BY ADVS.
          G.KRISHNAKUMAR
          K.A.ANI JOSEPH



RESPONDENT/S:

    1     ADDITIONAL/ JOINT/ DEPUTY/ ASSESSMENT COMMISSIONER OF
          INCOME TAX/ INCOME TAX OFFICER
          NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN -
          110001

    2     THE COMMISSIONER OF INCOME TAX ( APPEAL)
          O/O. THE COMMISSIONER OF INCOME TAX,
          I S PRESS ROAD, ERNAKULAM, PIN - 682018

    3     INCOME TAX OFFICER,
          NON CORPORATION WARD 2 (4) & TPS,
          CENTRAL REVENUE BUILDING,
          I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018


OTHER PRESENT:

          ADV. CHRISTOPHER ABRAHAM (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.41882/2022                    -2-

                                 JUDGMENT

The petitioner suffered Exts.P3 to P7 orders of assessment under the

provisions of Income Tax Act, 1961 for assessment years 2013-14, 2014-15, 2015-16,

2016-17, 2017-18. Being aggrieved by those orders of assessments the petitioner

preferred Exts.P8 to P12 appeals along with applications for stay and applications

for condonation of delay before the National Faceless Appeal Centre. The petitioner

apprehends that recovery proceedings may be continued against the petitioner to

recover the amounts due under orders of assessment, pending consideration of the

stay petition by the National Faceless Appeal Centre.

2. Having heard the learned counsel for the petitioner as well as the

learned Standing counsel for the respondent Department.

3. Having regard to the facts and circumstances of the case, this writ

petition will stand disposed of directing the National Faceless Appeal Centre to

consider Exts.P13 to P17 applications for stay along with any application filed for

condonation of delay and pass orders thereon after affording an opportunity of

hearing to the petitioner. Till such time as orders are passed on Exts.P13 to P17, any

proceedings for recovery of the amounts due under Exts.P3 to P7 orders shall be

kept in abeyance. It is made clear that the appellate authority needs to consider

Exts.P13 to P17 stay petitions on merits only if it decides to condone the delay in

filing the appeal.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 41882/2022

PETITIONER EXHIBITS

ExhibitP1 TRUE COPY OF THE DEATH CERTIFICATE OF THE PETITIONER'S SON SRI. VINURAJ VIJAYAN

Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 30.05.2022 ISSUED BY THE 3RD RESPONDENT OFFICER

Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2013-14

Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2014-15

Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2015-16

Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2016-17

Exhibit P7 RUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2017-18

Exhibit P8 TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2013-14

Exhibit P9 TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2014-15

Exhibit P10 TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2015-16

Exhibit P11 TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2016-17

Exhibit P12 TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2017-18

Exhibit P13 TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2013-14, IN EXHIBIT P9 APPEAL

Exhibit P14 TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2014-15 IN EXHIBIT P10 APPEAL

Exhibit P15 TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2015-16 IN EXHIBIT P11 APPEAL

Exhibit P16 TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2016-17 IN EXHIBIT P12 APPEAL

Exhibit P17 TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2017-18 IN EXHIBIT P13 APPEAL