Kerala High Court
Ansa Thomas vs Assistant Commissioner Of Income Tax ... on 23 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
THURSDAY, THE 23RD DAY OF MAY 2024 / 2ND JYAISHTA, 1946
WP(C) NO. 17868 OF 2024
PETITIONER/S:
ANSA THOMAS
AGED 52 YEARS
RUBY ROYAL GARDENS, CHOOZHAMBALA, MUKKOLAKKAL, TRIVANDRUM,
PIN - 695003
BY ADV S.ARUN RAJ
RESPONDENTS:
1 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2,
KOCHI
KANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD,
ERNAKULAM, KOCHI, PIN - 682011
2 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, KOCHI
KANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD,
ERNAKULAM, KOCHI, PIN - 682011
3 COMMISSIONER OF INCOME TAX (APPEALS)-III, KOCHI
POORNIMA BUILDING, PANAMPILLY NAGAR, KOCHI, PIN - 682036
4 TAX RECOVERY OFFICER
TRO(CENTRAL), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
ERNAKULAM, KOCHI, PIN - 682018
5 THE CHIEF COMMISSIONER OF INCOME TAX
AAYAKAR BHAVAN, CENTRAL REVENUE BUILDING, IS PRESS ROAD,
ERNAKULAM, KOCHI, PIN - 682018
SC - SRI.NAVANEETH N. NATH.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 23.05.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2
WPC 17868/2024
JUDGMENT
Against Exts.P1 to P3 assessment orders, for the
assessment years 2015-16, 2016-17, and 2020-21, the
petitioner has preferred Exts.P4 to P6 appeals before the
3rd respondent along with applications to condone the
delay. The petitioner has also preferred Exts.P10 to P12
stay petitions. Apart from the same, the petitioner has
preferred Exts.P7 to P9 rectification applications against
Exts.P1 to P3. The limited prayer of the petitioner in
this writ petition is for consideration of Exts.P10 to
Ext.P12 stay petitions.
2. Since Exts.P4 to P6 are statutory appeals,
there will be a direction to the 3 rd respondent to consider
the applications of the petitioner for condonation of delay
in filing the appeal expeditiously. If the delay can be
condoned, Exts.P10 to P12 stay petitions shall be
considered expeditiously thereafter. The entire exercise
including the consideration of the applications for
condonation of delay as well as the consideration of the
stay petitions, in case the delay is condoned, shall be
completed within a period of two months.
With this direction, the writ petition is disposed of.
The contention of the petitioner as regards rectification
applications is left open. Till such time, Exts.P10-P12 stay
petitions are considered, there will be a stay of recovery
proceedings against the petitioner.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
al/-.
APPENDIX OF WP(C) 17868/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30-
9-2022 UNDER SECTION 153A OF THE ACT PASSED
BY THE 1ST RESPONDENT FOR THE AY 2015-16
ALONG WITH THE DEMAND NOTICE
Exhibit P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30-
9-2022 UNDER SECTION 153A OF THE ACT PASSED
BY THE 2ND RESPONDENT FOR THE AY 2016-17
ALONG WITH THE DEMAND NOTICE
Exhibit P3 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30-
9-2022 UNDER SECTION 143(3) R.W.S 153A OF THE
ACT PASSED BY THE 2ND RESPONDENT FOR THE AY
2020-21 ALONG WITH THE DEMAND NOTICE
Exhibit P4 A TRUE COPY OF THE FIRST APPEAL E-FILED ON
11-2-2023 ALONG WITH A PRAYER FOR CONDONATION
OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY
2015-16
Exhibit P5 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 8-
2-2023 ALONG WITH A PRAYER FOR CONDONATION OF
DELAY BEFORE THE 3RD RESPONDENT FOR THE AY
2016-17
Exhibit P6 A TRUE COPY OF THE FIRST APPEAL E-FILED ON
11-2-2023 ALONG WITH A PRAYER FOR CONDONATION
OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY
2020-21
Exhibit P7 A TRUE COPY OF THE RECTIFICATION PETITION
DATED 16-3-2023 FILED UNDER SECTION 154 OF
THE ACT FOR THE AY 2015-16 FILED BEFORE THE
1ST RESPONDENT
Exhibit P8 A TRUE COPY OF THE RECTIFICATION PETITION
DATED 15-3-2023 FILED UNDER SECTION 154 OF
THE ACT FOR THE AY 2016-17 FILED BEFORE THE
2ND RESPONDENT
Exhibit P9 A TRUE COPY OF THE RECTIFICATION PETITION
DATE 15-3-2023 FILED UNDER SECTION 154 OF THE
ACT FOR THE AY 2020-21 FILED BEFORE THE 1ST
RESPONDENT
Exhibit P10 A TRUE COPY OF THE STAY PETITION DATED 15-3-
2023 FOR THE AY 2015-16 FILED BEFORE THE 3RD
RESPONDENT:- CIT (APPEALS)-III, KOCHI, IN
EXHIBIT P-4 APPEAL, SEEKING STAY OF RECOVERY
OF THE DEMAND BASED ON EXHIBIT P-1 ASSESSMENT
ORDER
Exhibit P11 A TRUE COPY OF THE STAY PETITION DATED 15-3-
2023 FOR THE AY 2016-17 FILED BEFORE THE 3RD
RESPONDENT:- CIT (APPEALS)-III, KOCHI, IN
EXHIBIT P-5 APPEAL, SEEKING STAY OF RECOVERY
OF THE DEMAND BASED ON EXHIBIT P-2 ASSESSMENT
ORDER
Exhibit P12 A TRUE COPY OF THE STAY PETITION DATED 15-3-
2023 FOR THE AY 2020-21 FILED BEFORE THE 3RD
RESPONDENT:- CIT (APPEALS)-III, KOCHI IN
EXHIBIT P-6 APPEAL, SEEKING STAY OF RECOVERY
OF THE DEMAND BASED ON EXHIBIT P-3 ASSESSMENT
ORDER
Exhibit P13 A TRUE COPY OF THE LETTER DATED 12-10-2023
SUBMITTED BY THE PETITIONER TO THE 4TH
RESPONDENT
Exhibit P14 A TRUE COPY OF THE NOTICE DATED 9-5-2024
ISSUED TO THE PETITIONER BY THE 4TH
RESPONDENT
