Kerala High Court
Jenson Paul vs Deputy Commissioner Of Income Tax on 24 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:71111
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 24TH DAY OF SEPTEMBER 2024 / 2ND ASWINA, 1946
WP(C) NO. 33382 OF 2024
PETITIONER:
JENSON PAUL,
AGED 55 YEARS
10F, PARTHINON APARTMENTS., MAROTTICHODU., EDAPPALLY,
PIN - 682 024.
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 DEPUTY COMMISSIONER OF INCOME TAX,
CORPORATE CIR1(1)., INCOME TAX DEPARTMENT,
CENTRAL REVENUE BUILDING., I.S.PRESS ROAD, KOCHI,
PIN - 682 018.
2 COMMISSIONER OF INCOME TAX(APPEALS)-1,
INCOME TAX DEPARTMENT, KENDRIYA BHAVAN,
OPP TO CSEZ-COCHIN, KAKKANAD, PIN - 682 037.
3 COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPEAL CENTRE,
INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110 001.
4 TAX RECOVERY OFFICER,
INCOME TAX DEPARTMENT, CR.BUILDINGS.,
I.S.PRESS ROAD,KOCHI, PIN - 682 018.
BY ADVS.
JOSE JOSEPH (SR SC),
CYRIAC TOM (SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:71111
WP(C) 33382/2024 2
JUDGMENT
The petitioner suffered Ext.P1 assessment order under
the provisions of the Income Tax Act, 1961, for the
assessment year 2016-2017. The petitioner preferred
Ext.P3 appeal along with Ext.P4 stay petition against
Ext.P1 order before the First Appellate Authority. The
relief now sought for by the petitioner is a direction to the
First Appellate Authority to consider and pass orders on
Ext.P4 stay petition after affording an opportunity of
hearing to the petitioner and to suspend the recovery of
any amount under Ext.P1 pending consideration of the stay
petition by the First Appellate Authority.
2. Heard the learned Senior Standing Counsel
appearing for the respondents also.
3. Having heard the learned counsel for the petitioner
and the learned Senior Standing Counsel appearing for the
respondents and having regard to the limited nature of
relief now sought for by the petitioner, the writ petition
will stand disposed of directing that the recovery of any
2024:KER:71111
amount under Ext.P1 shall remain suspended till orders
are passed by the First Appellate Authority on Ext.P4 stay
petition. The First Appellate Authority shall endeavour to
dispose of Ext.P4 after affording an opportunity of hearing
to the petitioner within a period of three months from the
date of receipt of a certified copy of this judgment.
Writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:71111
APPENDIX OF WP(C) 33382/2024
PETITIONER'S EXHIBITS
Exhibit-P 1 TRUE COPY OF THE ASSESSMENT ORDER DATED
31.12.2018 WITH DIN:
ITBA/AST/S/143(3)/2018-19/1014670987(1)
ISSUED BY THE 1ST RESPONDENT.
Exhibit-P 2 TRUE COPY OF THE DEMAND NOTICE DATED
31.12.2018 WITH DIN: ITBA/AST/S/156/2018-
19/1014670988(1) ISSUED BY THE 1ST
RESPONDENT.
Exhibit-P 3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM
NO: 35 VIDE ACKNOWLEDGE NUMBER:
416927621040219 FILED THROUGH ONLINE
PORTAL.
Exhibit-P 4 TRUE COPY OF THE STAY PETITION DATED
28.02.2019 FILED ON 05.03.2019 ALONG WITH
ACKNOWLEDGEMENT BEFORE THE 2ND RESPONDENT.
Exhibit-P 5 TRUE COPY OF THE NOTICE U/S.250 OF THE ACT
DATED 19.01.2024 WITH DIN:
ITBA/NFAC/F/APL_1/2023-24/1059916167(1)
ISSUED BY THE 3RD RESPONDENT.
Exhibit-P 6 TRUE COPY OF THE RESPONSE FILED ON
05.02.2024 VIDE ACKNOWLEDGEMENT
NUMBER:931538511050224 THROUGH ONLINE.
PORTAL
Exhibit -P7 TRUE COPY OF THE NOTICE DATED 11.09.2024
WITH DIN:ITBA/COM/F/17/2024-
25/1068550195(1) ISSUED BY THE 4TH
RESPONDENT.
