Abraham Kuruvila Nellimattam vs Assessment Unit, National Faceless ...
2024 Latest Caselaw 17144 Ker

Kerala High Court

Abraham Kuruvila Nellimattam vs Assessment Unit, National Faceless ... on 20 June, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
     THURSDAY, THE 20TH DAY OF JUNE 2024 / 30TH JYAISHTA, 1946
                       WP(C) NO. 22052 OF 2024
PETITIONER:

          ABRAHAM KURUVILA NELLIMATTAM
          AGED 60 YEARS
          S/O. KURUVILA, NELLIMATTAM, THOVARI MALA,
          SULTHAN BATHERY, WAYANAD, PIN - 673592

          BY ADV S.ARUN RAJ



RESPONDENTS:

    1     ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE,
          DELHI
          INCOME TAX DEPARTMENT, 2ND FLOOR,
          E- RAMP, JAWAHARLAL NEHRU STADIUM,
          NEW DELHI, PIN - 110003

    2     INCOME TAX OFFICER
          WARD-1, KALPETTA, SULTHAN BATHERY ROAD,
          KALPETTA, WAYANAD, PIN - 673122

    3     COMMISSIONER OF INCOME TAX (APPEALS)
          NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT,
          2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM,
          NEW DELHI, PIN - 110003

    4     THE PRINCIPAL COMMISSIONER OF INCOME TAX
          AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA,
          KOZHIKODE, PIN - 673001
          R BY SC SRI.P.R.AJITH KUMAR


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 22052 OF 2024         : 2 :




                       JUDGMENT

The petitioner is an assessee under the Income

Tax Act, 1961 (hereinafter referred to as 'the Act' for

short). The petitioner has filed this writ petition

aggrieved by Ext.P1 assessment order for the

assessment year 2021-2022, passed by the 1 st

respondent, under Section 143(3) read with Section

144B of the Act. Against Ext.P1 assessment order,

the petitioner preferred Ext.P2 appeal under Section

246A of the Act accompanied by Ext.P3 stay petition

before the 3rd respondent. Pending the appeal, the

2nd respondent has proceeded against the petitioner

for the recovery of the amount pursuant to Ext.P1

assessment order. The limited prayer of the

petitioner is for an expeditious consideration of

Ext.P2 appeal by the 3rd respondent.

2. Heard the learned counsel for the petitioner

and the learned Standing Counsel.

3. In the facts and circumstances of the case

and having considered the submissions made across

the Bar, there will be a direction to the 3 rd

respondent to consider Ext.P3 stay petition, as

expeditiously as possible, at any rate, within a period

of two months from the date of receipt of a copy of

this judgment. Till such time the appeal is disposed

of, recovery proceedings pursuant to Ext.P1 shall

stand deferred.

The writ petition is disposed of accordingly.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SB

APPENDIX

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 15- 12-2022 UNDER SECTIONS 143(3) R.W.S 144B OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2021-22

Exhibit P2 A TRUE COPY OF THE FIRST APPEAL DATED 5-1- 2023 E-FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2021-22

Exhibit P3 A TRUE COPY OF THE STAY PETITION DATED 15-6- 2024 FOR THE AY 2021-22 E-FILED BEFORE THE 3RD RESPONDENT:- CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI SEEKING STAY OF RECOVERY BASED ON EXHIBIT P-1 ASSESSMENT ORDER