Ajay Ghosh Chullutharayil Padmanabhan vs The Assessment Unit
2024 Latest Caselaw 27711 Ker

Kerala High Court

Ajay Ghosh Chullutharayil Padmanabhan vs The Assessment Unit on 13 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:70083

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

    FRIDAY, THE 13TH DAY OF SEPTEMBER 2024 / 22ND BHADRA, 1946

                       WP(C) NO. 32746 OF 2024

PETITIONER:

          AJAY GHOSH CHULLUTHARAYIL PADMANABHAN,
          AGED 61 YEARS,
          C.K.P. GRANITES, CHULLUTHARAYIL HOUSE, MAMALA P.O.,
          THIRUVANKULAM, COCHIN, PIN - 682 305.


          BY ADVS.
          DIVYA RAVINDRAN
          LINCY GLANCY


RESPONDENTS:

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

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


          BY ADVS.

          SRI.CHRISTOPHER ABRAHAM, SR.SC
          SRI.P.R.AJITH KUMAR(K/000708/1998), SC


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 32746 OF 2024

                                    2

                                                         2024:KER:70083
                              JUDGMENT

Challenging Ext.P1 penalty order for the year 2022-23 under

the provisions of the Income Tax Act, 1961, the petitioner has filed an

appeal (Ext.P2) before the 2nd respondent along with Ext.P3 application

for stay. The only relief is sought for a direction to the 2nd respondent

to consider and pass orders on Ext.P3 and to stay any proceedings for

recovery of any amount determined under Ext.P1 till such time as

orders are passed on the stay application.

2. Having regard to the facts and circumstances of the

case, this writ petition will stand disposed of directing the 2nd

respondent before whom Ext.P3 application for stay is pending, to

consider and pass orders on Ext.P3, 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 on Ext.P3, any demand pursuant to Ext.P1 shall be kept in

abeyance.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 32746 OF 2024

2024:KER:70083 APPENDIX OF WP(C) 32746/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE PENALTY ORDER ISSUED U/S 271D DATED 24.08.2024 ALONG WITH COPY OF THE DEMAND NOTICE ISSUED BY THE 1 ST RESPONDENT

Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 11.09.2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

Exhibit P3 TRUE COPY OF STAY PETITION DATED 11.09.2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT