Prabhakaran Pathikkal Neelanchery vs Assessment Unit
2024 Latest Caselaw 31997 Ker

Kerala High Court

Prabhakaran Pathikkal Neelanchery vs Assessment Unit on 7 November, 2024

Author: P Gopinath

Bench: P Gopinath

                                                 2024:KER:83032

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
              THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 7TH DAY OF NOVEMBER 2024 / 16TH KARTHIKA, 1946
                     WP(C) NO. 39229 OF 2024


PETITIONER:
         PRABHAKARAN PATHIKKAL NEELANCHERY,
         AGED 58 YEARS
         PUTHANVEEDU, KAMBALAKKAD P.O., WAYANAD,
         PIN - 673 121.

         BY ADVS.
                 PADMANATHAN K.V.
                 R.SREEJITH



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 - 110 011.

    3    INCOME TAX OFFICER,
         WARD 1 KALPETTA, INCOME TAX OFFICER, MAYOS,
         SULTHAN BATHERY ROAD, KAINATTY, KALPETTA, WAYANAD,
         PIN - 673 122.

    4    THE FEDERAL BANK LIMITED,
         UJALA COMPLEX, GUDALAI, KALPETTA, WAYANAD,
         REPRESENTED BY THE BRANCH MANAGER, PIN - 673 121.

    5    THE SOUTH INDIAN BANK LIMITED,
         OLD KELTRON, MADAKKIMALA P.O., KALPETTA, WAYANAD,
         REPRESENTED BY THE BRANCH MANAGER, PIN - 673 122.
                                                          2024:KER:83032
WP(C) 39229/2024                      2


     6     UNION BANK OF INDIA,
           ANDHRA BANK, KALPETTA BRANCH, PALAKKUNNU BUILDING,
           KALPETTA, WAYANAD, PIN - 673 121,
           REPRESENTED BY THE BRANCH MANAGER.

           BY ADVS.
                   P.G.JAYASHANKAR (Sr.SC)
                   KEERTHIVAS GIRI (SC)
                   SUNIL SHANKAR (FOR R5 )


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   07.11.2024,   THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
                                                   2024:KER:83032
WP(C) 39229/2024                  3




                       JUDGMENT

The petitioner has filed Ext.P2 appeal along with an

application for condonation of delay against Ext.P1 order of

assessment under the provisions of the Income Tax Act,

1961. The assessment order pertains to the assessment year

2018-2019. The petitioner has also preferred a separate

application for stay as Ext.P3. The petitioner apprehends

recovery pending consideration of the matter by the First

Appellate Authority.

2. Heard the learned Standing Counsel appearing for

the Income Tax Department also.

3. Having heard the learned counsel for the petitioner

and the learned Standing Counsel for the Income Tax

Department, this writ petition will stand disposed of

directing the First Appellate Authority to consider the

application for condonation of delay filed along with Ext.P2

appeal as also Ext.P3 stay petition and pass orders thereon

after affording an opportunity of hearing to the petitioner.

2024:KER:83032

Till such time as orders are passed as directed above,

further coercive steps to recover any amount assessed as

due under Ext.P1 shall remain suspended. It is made clear

that the First Appellate Authority needs to pass orders on

the merits of Ext.P3 application for stay only if he decides to

condone the delay in filing the appeal.

Writ petition is disposed of as above.

GOPINATH P. JUDGE ats 2024:KER:83032

APPENDIX OF WP(C) 39229/2024

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DTD.

21-02-2024 ISSUED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 10-07-2024 ALONG WITH CONDONATION OF DELAY FILED BY THE PETITIONERS.

Exhibit P3 TRUE COPY OF THE APPLICATION FOR STAY DATED 10-07-2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P4 TRUE COPY OF THENOTICE TO ATTACH BANK ACCOUNT DTD. 17-10-2024 ISSUED BY 3RD RESPONDENT TO 4TH RESPONDENT.

Exhibit P5 II. TRUE COPY OF THE NOTICE TO ATTACH BANK ACCOUNT DTD. 17-10-2024 ISSUED BY 3RD RESPONDENT TO 5TH RESPONDENT.

Exhibit P6 TRUE COPY OF THE NOTICE TO ATTACH BANK ACCOUNT DTD. 17-10-2024 ISSUED BY 3RD RESPONDENT TO 6TH RESPONDENT.