Abaft Techno Solutions vs Assessment Unit
2024 Latest Caselaw 31374 Ker

Kerala High Court

Abaft Techno Solutions vs Assessment Unit on 2 November, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:81361

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

   SATURDAY, THE 2ND DAY OF NOVEMBER 2024 / 11TH KARTHIKA, 1946

                       WP(C) NO. 38666 OF 2024

PETITIONER:

          ABAFT TECHNO SOLUTIONS,
          POZHUTHANA, CHATHOTH P.O,WAYANAD - 673 575,
          REPRESENTED BY ITS MANAGING PARTNER AKSBARIN HYNAS,
          AGED 41, KOYTHA, POZHUTHANA PO, ACHOORANAM, WAYANAD,
          PIN - 673575.


          BY ADV PADMANATHAN K.V.


RESPONDENTS:

    1     ASSESSMENT UNIT,
          NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT,
          NEW DELHI, PIN - 110 011.

    2     COMMISSIONER OF INCOME TAX (APPEALS),
          NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,
          NEW DELHI, PIN - 110011.

          BY SRI.P.R.AJITH KUMAR, SC
          SRI.CHRISTOPHER ABRAHAM, SR.SC


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 38666 OF 2024

                                  2


                                                       2024:KER:81361



                              JUDGMENT

Challenging Ext.P1 assessment order (for the Assessment

year 2018-19) under the provisions of the Income Tax Act, 1961, the

petitioner has filed Ext.P2 appeal before the 2nd respondent along

with an application for condonation of delay. The petitioner has also

filed Ext.P3 stay petition. The petitioner apprehends recovery

pending consideration of the matter by the 1st Appellate Authority.

2. Heard the learned Standing Counsel for the

Income Tax Department also.

3. Having heard the learned counsel appearing for

the petitioner and the learned Standing Counsel appearing for the

Income Tax Department, this writ petition will stand disposed of

directing the 1st Appellate Authority to consider and pass orders on

the application for condonation of delay filed in Ext.P2 appeal as

also on Ext.P3 application for stay, after affording an opportunity of

hearing to the petitioner, within a period of 2 months from the date

of receipt of a certified copy of this judgment. Till such time as

orders are passed, recovery pursuant to Ext.P1 shall remain

suspended. It is made clear that the Appellate Authority needs to WP(C) NO. 38666 OF 2024

2024:KER:81361

consider the stay application on merits only if he decides to condone

the delay in filing the appeal.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 38666 OF 2024

2024:KER:81361

APPENDIX OF WP(C) 38666/2024

PETITIONER EXHIBITS

Ext. P1 TRUE COPY OF ASSESSMENT ORDER DTD. 29- 12-2022 PASSED BY THE 1ST RESPONDENT

Ext. P2 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DTD. 09-04-2024 FILED BY THE PETITIONER

Ext. P3 TRUE COPY OF THE STAY APPLICATION DTD.

26-10-2024