Indian Telephone Industries Employees ... vs The Addl./Joint/Deputy/Asst. ...
2025 Latest Caselaw 8299 Ker

Kerala High Court

Indian Telephone Industries Employees ... vs The Addl./Joint/Deputy/Asst. ... on 25 April, 2025

                                                                     2025:KER:33199
WP(C) NO. 16619 OF 2025

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                     IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                     PRESENT

                        THE HONOURABLE MR. JUSTICE S.MANU

         FRIDAY, THE 25TH DAY OF APRIL 2025 / 5TH VAISAKHA, 1947

                             WP(C) NO. 16619 OF 2025


PETITIONER:

              INDIAN TELEPHONE INDUSTRIES EMPLOYEES CO-OPERATIVE HOUSING
              SOCIETY LTD.
              KANJIKKODE WEST P.O., PALAKKAD , REPRESENTED BY ITS
              HONORARY SECRETARY, T.J. BENNY, PIN - 678623


              BY ADVS.
              K.KRISHNA
              ACHYUTH MENON
              NIRMAL KRISHNAN




RESPONDENTS:

     1        THE ADDL./JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME
              TAX/INCOME TAX OFFICER
              INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE,
              DELHI, PIN - 110001

     2        COMMISSIONER OF INCOME TAX (APPEALS)
              INCOME TAX DEPARTMENT NATIONAL FACELESS APPEAL CENTRE,
              DELHI, PIN - 110001


              BY ADVS.
              CHRISTOPHER ABRAHAM
              P.R.AJITH KUMAR(K/000708/1998)



OTHER PRESENT:

              SRI JOSE JOSEPH-SC


     THIS     WRIT    PETITION   (CIVIL)       HAVING   COME   UP   FOR   ADMISSION   ON

25.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                        2025:KER:33199
WP(C) NO. 16619 OF 2025

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                                   S.MANU, J.
                  --------------------------------------------------
                           W.P(C)No.16619 of 2025
                   -------------------------------------------------
                     Dated this the 25th day of April, 2025

                                  JUDGMENT

Petitioner is aggrieved by Ext.P1 assessment order dated

05.02.2025. Challenging the assessment order, petitioner filed appeal in

Form No.35 on 07.03.2025 before the 2nd respondent through the web

portal of Income Tax Department. Application for stay was also filed.

Appeal and the application for stay are produced as Exts.P2 and P3.

Petitioner has raised various contentions in Ext.P2 appeal challenging the

assessment. Grievance projected in the writ petition is that recovery

proceedings are being initiated before the appeal and the application for

stay are taken up. Relying on Ext.P4 judgment in W.P.(C)No.29879/2023,

petitioner is seeking direction to the 2 nd respondent to consider the appeal

and application for stay and to keep recovery proceedings pursuant to the

assessment in abeyance till the 2nd respondent takes up the appeal and

application for stay.

2. I have heard the learned counsel for the petitioner and the learned 2025:KER:33199 WP(C) NO. 16619 OF 2025

Standing Counsel for the Income Tax Department.

3. On a consideration of the facts and circumstances as also the

judgment in W.P(C)No.29879/2023 rendered in similar circumstances, I

dispose of this writ petition, directing the 2nd respondent to take up Ext.P3

application for stay and pass orders on the same, as expeditiously as

possible, at any rate within a period of two months from the date of

production of a copy of this judgment. Until orders are passed on Ext.P3

application, recovery proceedings pursuant to Ext.P1 assessment order shall

not be carried out.

Sd/-

S.MANU

JUDGE rp 2025:KER:33199 WP(C) NO. 16619 OF 2025

APPENDIX OF WP(C) 16619/2025

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT DTD. 05-02-2025

Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 07-03-2025

Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD,. 07-03-2025

Exhibit P4 COPY OF JUDGMENT IN WPC NO. 29879/23 OF THIS HON'BLE COURT DTD. 20-09-2023