Kerala High Court
Thomas Kuruvila vs The Assistant Commissioner Of Income ... on 22 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:78384
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 22ND DAY OF OCTOBER 2024 / 30TH ASWINA, 1946
WP(C) NO. 37094 OF 2024
PETITIONER:
THOMAS KURUVILA,
AGED 56 YEARS,
VILLA 7, MIR REALTORS, KARAKULAM P.O.,
THIRUVANANTHAPURAM, PIN - 695 564.
BY ADVS.
SABU C.J
S.ANIL KUMAR (TRIVANDRUM)
RAHUL A.
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER OF INCOME TAX,
OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX,
COMMISSIONER OF INCOME TAX CIRCLE INT TAX 2(1) (2),
CIVIL CENTRE, MINTO ROAD, NEW DELHI, PIN - 110 002.
2 THE COMMISSIONER OF INCOME TAX (APPEALS),
CIT(A), DELHI., PIN - 110 043.
3 THE COMMISSIONER OF INCOME TAX,
AYANKAR BHAVAN, PERRORKADA ROAD, KAWDIAR,
THIRUVANANTHAPURAM, PIN - 695003.
BY ADV G.KEERTHIVAS
SRI. P G JAYASHANKAR (SR SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 37094 OF 2024
2
2024:KER:78384
JUDGMENT
The petitioner suffered Ext.P6 order of assessment under the
Income Tax Act, 1961 for the assessment year 2015-16. The petitioner
has preferred Ext.P7 appeal and Ext.P9 stay petition before 1 st
Appellate Authority against Ext.P6 order. The petitioner also suffered
Ext.P12 order imposing penalty for the same year against which the
petitioner preferred Ext.P13 appeal and Ext.P14 stay petition. The
petitioner apprehends recovery proceedings to recover amounts under
Ext.P6 assessment order and Ext.P12 order imposing penalty pending
disposal of the stay petitions by the Appellate Authority.
2. The learned counsel appearing for the petitioner
submits that the Appellate Authority may be directed to dispose of the
stay petitions filed and the demands under Exts.P6 and P12 may be
kept in abeyance till a decision is taken on the stay petitions by the
Appellate Authority.
3. Heard the learned Senior Standing Counsel
appearing for the Income Tax Department also.
4. Having heard the learned counsel for the petitioner
and the learned Senior Standing Counsel appearing for the Income Tax
Department and considering the limited nature of relief sought for in
WP(C) NO. 37094 OF 2024
2024:KER:78384
this writ petition, this writ petition will stand disposed of directing the
Appellate Authority to consider and pass orders in Ext.P9 stay petition
in Ext.P7 appeal and Ext.P14 stay petition in Ext.P13 appeal, after
affording an opportunity of hearing to the petitioner. Till such time as
orders are passed, the demands arising out of Ext.P6 order of
assessment and Ext.P12 order imposing penalty shall remain
suspended.
Writ petition ordered accordingly.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 37094 OF 2024
2024:KER:78384
APPENDIX OF WP(C) 37094/2024
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE NOTICE NO.
ITBA/AST/S/2020-21/1032049358(1) DATED
31/03/2021
Exhibit P2 THE TRUE COPY OF THE NOTICE NO.
ITBA/AST/F/142(1)/2021-22/1039579975(1)
DATED 9/02/2022
Exhibit P3 THE TRUE COPY OF THE NOTICE NO.
ITBA/AST/F/147(SCN)/2021-22/1040483058(1)
DATED 8/03/2022
Exhibit P4 THE TRUE COPY OF THE E-PROCEEDINGS
RESPONSE ACKNOWLEDGEMENT NO.
309633091090322
Exhibit P5 THE COPY OF THE REPLY FILED BY THE
PETITIONER ON 25.03.2022
Exhibit P6 THE TRUE COPY OF THE ASSESSMENT ORDER
DATED 25-05-2022
Exhibit P7 THE TRUE COPY OF THE APPEAL MEMORANDUM
Exhibit P8 THE TRUE COPY OF THE NOTICE NO.
ITBA/RCV/221/2024-25/2024-24/1065100689
(1) DATED 24/05/2024
Exhibit P9 THE COPY OF THE STAY PETITION DATED
11.06.2024
Exhibit P10 THE TRUE COPY OF THE NOTICE NO.
ITBA/PNL/S/271(1)(C)/2022-
23/1043160001(1) DATED 25/05/2022
Exhibit P11 THE TRUE COPY OF THE REPLY DATED
15.06.2022
WP(C) NO. 37094 OF 2024
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Exhibit P12 THE TRUE COPY OF THE PENALTY ORDER DATED
23/03/2023
Exhibit P13 THE TRUE COPY OF THE APPEAL MEMORANDUM
Exhibit P14 THE COPY OF THE STAY PETITION DATED
11.06.2024
Exhibit P15 THE TRUE COPY OF THE NOTICE DATED
24/05/2024
