Kerala High Court
Smt. Anila Kumari vs The National Faceless Assessment ... on 8 December, 2023
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 8TH DAY OF DECEMBER 2023 / 17TH AGRAHAYANA, 1945
WP(C) NO. 41318 OF 2023
PETITIONER/S:
SMT. ANILA KUMARI
AGED 55 YEARS
W/O. LATE JAYAPRAKASH, PRAKASH MANDIRAM, KODUMON,
PATHANAMTHITTA -, PIN - 691555
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
JOSEPH P.S.
RESPONDENT/S:
1 THE NATIONAL FACELESS ASSESSMENT CENTRE
CONNAUGHT LANE, NEW DELHI, REPRESENTED BY
ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
INCOME TAX, PIN - 110001
2 THE INCOME TAX OFFICER,
THIRUVALLA RANGE, WARD 1 & TPS, THIRUVALLA, PIN -
689101
3 THE COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPEAL CENTRE, INCOME TAX
DEPARTMENT, JAWAHARLAL STADIUM, DELHI -, PIN - 110003
OTHER PRESENT:
CHRISTOPHER ABRAHAM-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 41318 OF 2023
2
JUDGMENT
Dated this the 8th day of December, 2023
1.The present writ petition has been filed seeking following
reliefs:-
"i. Call for the records and issue a writ of mandamus
or any other appropriate writ, order or direction,
directing the 3rd respondent to consider and pass
appropriate orders in EXT.P.3, EXT.P.4(a) and
EXT.P.5(a) appeals as expeditiously as possible.
ii. Issue a writ of mandamus or any other appropriate
writ, order or direction staying further proceedings
against the petitioner pursuant to EXT.P.2, P.4 & P.5
orders as demanded through EXT.P.6 demand notice.
iii. Alternatively, call for the records and issue a writ
of mandamus or any other appropriate writ, order or
direction, directing the 3rdrespondent to consider and
pass appropriate orders in EXT.P.3(a) interlocutory
application for condonation of delay and EXT.P.4(b) &
EXT.P.5(b) interlocutory applications for stay as
expeditiously as possible."
2.The petitioner, who is a widow, was dependent on the income of
her late husband Mr. Jayaprakash P, who was an auto rickshaw driver.
The assessment under Section 147 r/w Section 144 and Section 144B
of the Income Tax Act, 1961 ( 'the IT Act' for short) was completed in
respect of the assessment year 2014-2015 of the income of the
petitioner's husband.
3. According to the learned counsel for the petitioner, an amount
of Rs. 1,25,20,000/- was reported by the Bank to the income tax
WP(C) NO. 41318 OF 2023
authority and the said amount was added under Section 69A of the IT
Act, as the income from other sources. The assessment order was
finalized with the tax, penalty and interest demand. Learned counsel
for the petitioner submitted that the petitioner's husband never had
this kind of money and the statement of the bank would disclose that
said amount was never remitted to the account of the petitioner's
husband.
4.Considering the said fact and circumstances and also taken into
consideration that appeals have been filed in Exts.P3(a), Ext.P4(b) and
Ext.P5(b) against the Exts.P1, P4 and P5 orders, this court deem it
appropriate to direct the 3rd respondent to consider and pass
appropriate orders on the delay application and stay application filed
along with the appeals, as expeditiously as possible, preferably within
a period of two months. No recovery shall be effected from the
petitioner in respect of the orders in Exts.P1, P4 and P5 till then.
The writ petition is disposed of as above.
Sd/-
DINESH KUMAR SINGH
JUDGE
SJ
WP(C) NO. 41318 OF 2023
APPENDIX OF WP(C) 41318/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR AY
2014-15 DATED 19.03.2022
Exhibit P2 TRUE COPY OF THE BANK STATEMENT OF THE
PETITIONER DATED 04.01.2016
Exhibit P3 TRUE COPY OF THE APPEAL FILED AGAINST THE
ORDER OF ASSESSMENT DATED 20.10.2022
Exhibit P3(a) TRUE COPY OF THE APPLICATION FOR CONDONATION
OF DELAY DATED 22.11.2023
Exhibit P3(b) TRUE COPY OF THE APPLICATION FOR STAY DATED
22.11.2023
Exhibit P4 TRUE COPY OF THE PENALTY ORDER U/S 271(1)(C)
DATED 24.09.2022
Exhibit P4(a) TRUE COPY OF THE APPEAL FILED AGAINST
PENALTY ORDER U/S 271(1)(C) DATED 20.10.2022
Exhibit P4(b) TRUE COPY OF THE APPLICATION FOR STAY DATED
22.11.2023
Exhibit P5 TRUE COPY OF THE PENALTY ORDER U/S 271F
DATED 24.09.2022
Exhibit P5(a) TRUE COPY OF THE APPEAL FILED AGAINST
PENALTY ORDER U/S 271F DATED 20.10.2022
Exhibit P5(b) TRUE COPY OF THE APPLICATION FOR STAY DATED
22.11.2023
Exhibit P6 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE
2ND RESPONDENT DATED 15.09.2023
