Kolamakkal Joseph Biju vs Assessment Unit/Technical ...
2024 Latest Caselaw 15186 Ker

Citation : 2024 Latest Caselaw 15186 Ker
Judgement Date : 5 June, 2024

Kerala High Court

Kolamakkal Joseph Biju vs Assessment Unit/Technical ... on 5 June, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
        THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 5TH DAY OF JUNE 2024 / 15TH JYAISHTA, 1946
                    WP(C) NO. 19822 OF 2024
PETITIONER/S:

            KOLAMAKKAL JOSEPH BIJU ,
            AGED 54, KOLAMAKKAL HOUSE, KAMANNA P O;
            MANATHAVADI, WAYANAD DISTRICT, PIN - 670645
            BY ADV TOMSON T.EMMANUEL


RESPONDENTS:

    1       ASSESSMENT UNIT/TECHNICAL UNIT/REVIEW UNIT ,
            NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX
            DEPARTMENT,MINISTRY OF FINANCE, NORTH BLOCK, NEW
            DELHI, REPRESENTED BY
            ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
            INCOME TAX/INCOME TAX OFFICER, PIN - 110001
    2       COMMISSIONER OF INCOME TAX (APPEALS) ,
            INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL
            CENTER, NORTH BLOCK, DELHI, PIN - 110001
    3       INCOME TAX OFFICER ,
            INCOME TAX DEPARTMENT, WARD-1, KALPETTA, VAYANAD
            DISTRICT, PIN - 673122
            BY ADVS.
            P.G.JAYASHANKAR -SC
            G.KEERTHIVAS - SC



     THIS    WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION    ON   05.06.2024,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
                                       2

WPC 19822/2024




                                JUDGMENT

The petitioner is a farmer and an assessee under

the Income Tax Act, 1961. He states that he could not

file his return within the stipulated time, declaring the

income under exemption for assessment year 2018-19.

Accordingly the 3rd respondent issued Ext.P1 notice under

clause (b) of Section 148 A of Income Tax Act

considering the remittance made into the loan account

maintained by the petitioner and his brother in the

South Indian Bank. In response to Ext.P1 notice, the

petitioner filed Ext.P2 Return of Income. However,

without considering Ext.P2, the 1st respondent

mechanically completed Ext.P3 assessment under

National Faceless Assessment Centre. The petitioner was

also issued Ext.P4 notice proposing penalty under Section

274 read with Section 271 AAC(1). Later, the petitioner

was issued with Ext.P7 notice under Section 221(1) of

the Act for nonpayment of Ext.P3 demand. The petitioner

states that, against Ext.P3, the petitioner has preferred

Ext.P5 appeal before the 2nd respondent. The petitioner

has filed Ext.P8 stay petition. The grievance of the

petitioner is that pending Ext.P5 appeal and Ext.P4 stay

petition, the 3rd respondent is taking coercive

proceedings pursuant to Ext.P3 and P7.

2. Heard the learned counsel for the petitioner

and the learned Standing Counsel for the respondents.

In the facts and circumstances of the case and

taking note of the fact that Ext.P5 statutory appeal is

pending consideration before the 2nd respondent, this writ

petition is disposed of with a direction to the 2 nd

respondent to consider Ext.P8 stay petition in accordance

with law, as expeditiously as possible, at any rate, within

a period of three months from the date of receipt of a

copy of this judgment after affording an opportunity of

hearing to the petitioner. If the 2nd respondent proposes

to pass any conditional interim order /stay he shall state

reasons for the same. Until such time orders are passed

on Ext.P8 stay petition, all further proceedings pursuant

to Ext.P3, P4 & P7 shall be kept in abeyance. It will be

open to the 2nd respondent to dispose of the appeal itself

within the aforesaid period.

Sd/-

MURALI PURUSHOTHAMAN JUDGE al/-.

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF NOTICE DATED 23.03.2022 UNDER CLAUSE (B) OF SEC.148A OF IT ACT ISSUED BY 3RD RESPONDENT FOR AY:2018-


     Exhibit P2        TRUE COPY OF STATEMENT OF INCOME AND
                       INDIAN      INCOME       TAX      RETURN
                       ACKNOWLEDGEMENT       IN   ITR-2   DATED

29.03.2023 SUBMITTED BY THE PETITIONER FOR AY: 2018-19.

Exhibit P3 TRUE COPY OF ASSESSMENT ORDER DATED 17.03.2024 COMPLETED BY 1ST RESPONDENT FOR AY:2018-19 ISSUED U/S.147 READ WITH SEC.144B OF IT ACT. Exhibit P4 TRUE COPY OF SHOW CAUSE NOTICE DATED 17.03.2024 ISSUED IN PROPOSING TO IMPOSE PENALTY U/S.271AAC(1) OF IT ACT FOR AY: 2018-19, ISSUED TO PETITIONER, ALONG WITH EXT-P3 ORDER BY 1ST RESPONDENT.

Exhibit P5 TRUE COPY OF APPEAL IN FORM NO.35 DATED 16.04.2024 SUBMITTED AGAINST EXT-P2 ASSESSMENT ORDER BEFORE 2ND RESPONDENT, ISSUED WITH ACKNOWLEDGEMENT RECEIPT.

Exhibit P6 TRUE COPY OF REPLY DATED 22.04.2024 SUBMITTED BEFORE 1ST RESPONDENT, AGAINST EXT-P4 SHOW CAUSE NOTICE. Exhibit P7 TRUE COPY OF NOTICE DATED 06.05.2024 U/S.221(1) OF THE IT ACT, ISSUED BY 3RD RESPONDENT, PURSUANT TO P3 DEMAND. Exhibit P8 TRUE COPY OF STAY PETITION DATED 15.05.2024, SUBMITTED BEFORE 3RD RESPONDENT, PURSUANT TO EXT P3 DEMAND AND EXT-P7 NOTICE.

Exhibit P9 TRUE COPY OF JUDGMENT DATED