Kerala High Court
Hotel Salkara Viii/322 vs Assessment Unit on 24 May, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.S.DIAS
WEDNESDAY, THE 24TH DAY OF MAY 2023 / 3RD JYAISHTA, 1945
WP(C) NO. 16461 OF 2023
PETITIONER:
HOTEL SALKARA
VIII/322, CHAVAKKAD, GURUVAYUR, THRISSUR-680506,
REPRESENTED BY ITS MANAGING PARTNER,
M. SATHEESAN P.N,
S/O. PADMANABHAN, AGED 62 YEARS,
RESIDING AT NADUPARAMBIL HOUSE, ETTUMANOOR P.O. ,
KOTTAYAM, PIN - 686631
BY ADVS. N.MURALEEDHARAN NAIR
ANTONY JONES
RESPONDENTS:
1 ASSESSMENT UNIT
THE INCOME TAX DEPARTMENT,
NATIONAL E-ASSESSMENT CENTRE,
NEW DELHI, PIN - 110001
2 THE COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE,
NEW DELHI, PIN - 110001
3 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE
1 (1) & TPS , AAYAKAR BHAVAN, INCOME TAX OFFICE,
SHAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001
BY SRI.JOSE JOSEPH (S.C.)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.16461/2023
-:2:-
Dated this the 24th day of May,2023
JUDGMENT
The writ petition is filed to direct the second
respondent to consider and pass orders on Ext P3 &
appeal and Ext P4 stay petition expeditiously.
2. The petitioner's case is that, challenging
Ext P1 assessment order and Ext P2 demand notice
passed by the first respondent, the petitioner has
preferred Ext P3 appeal and Ext P4 stay petition before
the second respondent. During the pendency of
Exts P2 and P3, the respondents are initiating coercive
proceedings as against the petitioner and has issued
Ext P6 show cause notice, as to why the penalty should
not be imposed. Hence, the writ petition.
3. Heard; Sri. N. Muraleedharan Nair, the
learned counsel appearing for the petitioner and
Sri.Jose Joseph, the learned standing counsel
W.P.(C)No.16461/2023
appearing for the respondents.
4. Having considered the pleadings and
materials on record and taking note of the fact that
Ext P4 stay petition is pending consideration before the
second respondent as early as on 20.04.2023, I am
inclined to allow the writ petition as follows:
(i) The second respondent is directed to consider
and dispose of Ext P4 stay petition, within a
period of two months from the date of receipt of
a certified copy of this judgment, after affording
the petitioner an opportunity of being heard.
(ii) Recovery steps as against the petitioner shall
be kept in abeyance until orders are passed on
Ext P4 stay petition.
(iii) Likewise, penalty proceedings pursuant to
Ext P6 shall be kept in abeyance till Ext P3
appeal is considered and dispose of.
(iv) The order passed on Ext P4 stay petition shall
W.P.(C)No.16461/2023
be a reasoned one, adverting to the contentions
of the petitioner regarding the existence of the
prima-facie case and for stay of recovery
pending disposal of the appeal.
Sd/-
C.S.DIAS,JUDGE
DST/24.05.23 //True copy//
P.A.To Judge
W.P.(C)No.16461/2023
APPENDIX
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE 1ST RESPONDENT UNDER THE INCOME TAX ACT
FOR THE YEAR 2018-19 DATED 22.03.2023
EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE ISSUED BY
THE 1ST RESPONDENT DATED 22.03.2023
EXHIBIT P3 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER BEFORE 2ND RESPONDENT DATED
20.04.2023
EXHIBIT P4 TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT DATED
20.04.2023
EXHIBIT P5 TRUE COPY OF THE LETTER ISSUED BY THE 3RD
RESPONDENT DATED 03.05.2023
EXHIBIT P6 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED
BY THE 1ST RESPONDENT DATED 22.03.2023
RESPONDENT'S EXHIBITS: NIL
