Sunil Kambrath vs The Income Tax Officer
2024 Latest Caselaw 14202 Ker

Citation : 2024 Latest Caselaw 14202 Ker
Judgement Date : 29 May, 2024

Kerala High Court

Sunil Kambrath vs The Income Tax Officer on 29 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT

               THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN

            WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946

                             WP(C) NO. 19288 OF 2024

PETITIONER:

              SUNIL KAMBRATH
              AGED 52 YEARS
              S/O GANGADHARAN 11 ASMITA BREZE TOWER STATION ROAD NR
              ASMITA MA MIRA ROAD EAST THANE- 401107 MAHARASTRA NOW
              RESIDING AT KINATTINGAL HOUSE, GANGOTRI NAGAR, PALAKKAD
              COLLECTORATE S.O, PALAKKAD, KERALA, PIN - 678 001.

              BY ADV DIVYA RAVINDRAN




RESPONDENTS:

     1        THE INCOME TAX OFFICER
              WARD -1 & TPS AAYKAR BHAWAN, INCOME TAX OFFICE, ENGLISH
              CHURCH ROAD PALAKKAD, KERALA, PIN - 680 001.

     2        THE ASSESSMENT UNIT
              INCOME TAX DEPARTMENT NATIONAL E-ASSESSMENT CENTER, NEW
              DELHI REPRESENTED BY THE INCOME TAX OFFICER., PIN - 110 001.

     3        THE COMMISSIONER OF INCOME TAX (APPEALS)
              NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI-.,
               PIN - 110 001.

              BY ADVS.
                 P.G. JAYASHANKAR PGJ
                 KEERTHIVAS GIRI, STANDING COUNSEL.



         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2024,

THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.19288 OF 2024

                              : 2 :



                           JUDGMENT

The petitioner is an assessee before the Income Tax

Department. Pursuant to show cause notice issued under

section 148A alleging escapement of income, the 2nd

respondent passed Ext.P1 ex-parte assessment order for

the assessment year 2018-2019. Challenging the same,

the petitioner preferred Ext.P2 appeal before the 3 rd

respondent. The appeal was filed along with an

application to condone delay. The petitioner also

preferred Ext.P3 stay petition.

2. The grievance of the petitioner is that pending

consideration of Ext.P2 appeal steps are being taken to

realize the amount pursuant to Ext.P1.

3. Heard the learned Counsel for the petitioner WP(C) NO.19288 OF 2024

and the learned Standing Counsel for respondents.

Since Ext.P2 is a statutory appeal, there will be a

direction to the 3rd respondent to consider the application

for condonation delay in filing Ext.P2 appeal, as

expeditiously as possible. If the delay is condoned, the

3rd respondent shall take up Ext.P3 application for stay,

and pass appropriate order expeditiously. The entire

exercise shall be completed within a period of two

months. Till such time, there shall not be any recovery

proceedings pursuant to Ext.P1.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) NO.19288 OF 2024

PETITIONER'S EXHIBITS

EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2 ND RESPONDENT UNDER SECTION 147 R.W.S 144 OF THE ACT DATED 18.01.2024 FOR AY 2018-19 ALONG WITH DEMAND NOTICE.

EXHIBIT P2 THE TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 21.05.2024 FILED AGAINST THE EXT P1 ORDER OF ASSESSMENT FOR AY 201-19 IN FORM 35.

EXHIBIT P3 THE TRUE COPY OF THE STAY PETITION FOR AY 2018-19 DATED 21.05.2024 FILED AGAINST THE DEMAND NOTICE ISSUED ALONG WITH EXT P1 ORDER OF ASSESSMENT.

EXHIBIT P4 THE TRUE COPY OF THE RECOVERY NOTICE ISSUED BY THE 1 ST RESPONDENT DATED 06.05.2024.