Kerala State Handicapped Persons ... vs Assessment Unit, Income Tax Department
2024 Latest Caselaw 13541 Ker

Kerala High Court

Kerala State Handicapped Persons ... vs Assessment Unit, Income Tax Department on 24 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
         THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
         FRIDAY, THE 24TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946
                          WP(C) NO. 18640 OF 2024
PETITIONER:

              KERALA STATE HANDICAPPED PERSONS WELFARE CORPORATION
              LIMITED
              TC 17/ 230( 1), JUVENILE HOME COMPOUND, TIRUMALA,
              POOJAPURA, H.O, THIRUVANANTHAPURAM, KERALA-695 012,
              INDIA, REPRESENTED BY MANAGING DIRECTOR,

              BY ADVS.
                  ADITYA UNNIKRISHNAN
                  PRIYADARSINI S.
                  BINISHA BABY


RESPONDENTS:

     1        ASSESSMENT UNIT, INCOME TAX DEPARTMENT
              NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI,
              PIN - 110 001.

     2        COMMISSIONER OF INCOME TAX (APPEALS)
              NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110 001.

     3        ASSISTANT COMMISSIONER OF INCOME TAX
              CIRCLE1(1) AYAKKAR BHAVAN, KOWDIAR, THIRUVANATHAPURAM,
              PIN - 695 003.

              BY ADVS.
                  CHRISTOPHER ABRAHAM
                  P.R.AJITH KUMAR(K/000708/1998), SENIOR STANDING
                  COUNSEL.



      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 18640 OF 2024

                                      : 2 :



                                  JUDGMENT

Against Ext.P3 assessment order, the petitioner has

preferred Ext.P4 appeal. The appeal has been filed along

with Ext.P6 application for condonation of delay of 65

days. The petitioner has also proceed Ext.P5 stay

petition. The limited prayer of the petitioner is for

consideration of Ext.P4 appeal.

2. Heard the learned counsel for the petitioner

and the Standing Counsel for respondents.

3. Ext.P4 is a statutory appeal. There will be a

direction to the 2nd respondent to consider Ext.P6

application for condonation of delay, as expeditiously as

possible, and if the delay is condoned, the 2 nd respondent

shall consider Ext.P5 Stay Petition expeditiously

thereafter. The entire exercise shall be completed within WP(C) NO. 18640 OF 2024

a period of two months. Till such time there will be a

stay of recovery proceedings pursuant to Ext.P3.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) NO. 18640 OF 2024

APPENDIX OF WP(C) 18640/2024

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF LETTER DATED 25.4.2023 SUBMITTED BY THE PETITIONER.

Exhibit P2 TRUE COPY OF INTIMATION ORDER DATED 4.5.2020 ISSUED BY THE CENTRALIZED PROCESSING CENTRE.

Exhibit P3 TRUE COPY OF THE ORDER DATED 29.02.2024 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT Exhibit P4 TRUE COPY OF THE APPEAL IN FORM 35 DATED 10.05.2024 FILED BEFORE THE 2ND RESPONDENT.

Exhibit P5 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT ,DATED 6/5/2024.

Exhibit P6 TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY OF 65 DAYS IN FILING THE APPEAL,DATED 6/5/2024.