Menon And Company., (Represented By Its ... vs Income Tax Officer
2024 Latest Caselaw 15025 Ker

Kerala High Court

Menon And Company., (Represented By Its ... vs Income Tax Officer on 4 June, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
        THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
  TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
                     WP(C) NO. 19909 OF 2024
PETITIONER:

            MENON AND COMPANY,
            REPRESENTED BY ITS PARTNER SRI.ACHYUTH KUMAR. R
            AGED 32 YEARS
            12/424, COURT ROAD,
            SULTHANPET, PALAKKAD,
            PIN - 678 001.

            BY ADVS.
            K.N.SREEKUMARAN
            P.J.ANILKUMAR
            N.SANTHOSHKUMAR


RESPONDENTS:

    1       INCOME TAX OFFICER
            INCOME TAX DEPARTMENT,
            AYAKAR BHAVAN NON CORP WARD 1(1 )
            ENGLISH CHURCH ROAD,
            PALAKKAD, PIN - 678 014.
    2       ADDITIONAL COMMISSIONER OF INCOME TAX
            ASSESSMENT UNIT, INCOME TAX DEPARTMENT,
            NATIONAL FACELESS ASSESSMENT CENTRE,
            ROOM NO: 245, NORTH BLOCK
            NEW DELHI, PIN - 110 001.
    3       COMMISSIONER OF INCOME TAX (APPEALS)
            NATIONAL FACELESS APPEAL CENTRE,
            INCOME TAX DEPARTMENT,
            NEW DELHI, PIN - 110 001.

            SRI. P.R AJITHKUMAR - SC



     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   04.06.2024,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C).No.19909 OF 2024

                                 2




                               JUDGMENT

The petitioner is an assessee under the

Income Tax Act, 1961 (for short, 'the Act').

Against Ext.P1 order of assessment for the

assessment year 2018-2019 passed by the 1st

respondent, the petitioner has preferred Ext.P3

appeal before the 3rd respondent under Section

246A of the Act. The petitioner has also filed an

application to condone the delay of 169 days in

filing the appeal. The petitioner has also preferred

Ext.P4 stay petition. Pursuant to Ext.P1, Ext.P2

demand notice has been issued. The grievance of

the petitioner is that pending the appeal, steps

are being taken to enforce Ext.P2.

2. Heard the learned counsel for the

petitioner and the learned Standing Counsel. WP(C).No.19909 OF 2024

3. In the facts and circumstances of the

case and having regard to the fact that Ext.P3 is a

statutory appeal, there will be a direction to the

3rd respondent to consider the application for

condonation of delay in filing the appeal, as

expeditiously as possible. If the delay is

condoned, Ext.P4 stay petition shall be taken up

for consideration, expeditiously. The entire

exercise shall be completed within a period of two

months from the date of receipt of a copy of this

judgment. Till such time, there shall not be any

recovery proceedings pursuant to Exts.P1 and P2.

The writ petition is disposed of with the above

direction.

Sd/-

MURALI PURUSHOTHAMAN JUDGE

SPR WP(C).No.19909 OF 2024

APPENDIX

PETITIONER'S EXHIBITS:-

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.02.2023 WITH DIN: ITBA/AST/S/147/2022-

23/1050155127(1) ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 27.02.2023 WITH DIN:ITBA/AST/S/156/2022- 23/1050155208(1) ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO:35 BEARING ACKNOWLEDGEMENT NUMBER:

260323250150923 DATED 15.09.2023 FILED BEFORE THE 3RD RESPONDENT AGAINST EXT-P1 ORDER.

EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 22.09.2023 FILED ON 22.09.2023 BEFORE THE 3RD RESPONDENT.

EXHIBIT P5 TRUE COPY OF THE ORDER IN SREE DHARMA PARIPALANA YOGAM VS. THE INCOME TAX OFFICER, W.P.(C)16287/2024 DATED 23.04.2024.

RESPONDENTS EXHIBITS: NIL.