M/S Kasavu Kendra vs The National Faceless Assessment ...
2025 Latest Caselaw 118 Ker

Kerala High Court

M/S Kasavu Kendra vs The National Faceless Assessment ... on 9 May, 2025

                                                          2025:KER:33709

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

           THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON

        FRIDAY, THE 9TH DAY OF MAY 2025 / 19TH VAISAKHA, 1947

                       WP(C) NO. 17371 OF 2025

PETITIONER:

           M/S KASAVU KENDRA
           MM-20/1320 NIRMAN TOWER, COURT ROAD, MANJERI,
           MALAPPURAM DIST. KERALA (REPRESENTED BY ITS MANAGING
           PARTNER, MR. KOLLAN THODI KUNHIMOHAMMED), PIN - 676121


           BY ADVS.
           M.P.SHAMEEM AHAMED
           AHAMED IQBAL
           DANIYA RASHEED PALLIYALIL



RESPONDENTS:

    1      THE NATIONAL FACELESS ASSESSMENT CENTRE
           MAYUR BHAWAN, CONNOUGHT LANE, BARAKHAMBA, NEW DELHI,
           PIN - 110001

    2      THE NATIONAL FACELESS APPEAL CENTRE (NFAC)
           INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, C-BLOCK,
           4TH FLOOR, S.P.M CIVIC CENTRE, NEW DELHI, PIN - 110001


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



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.05.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                     2025:KER:33709
W.P. (C)   No. 17371 of 2025              2




                      HARISANKAR V. MENON, J.
                 ------------------------------------------------
                        W.P.(C) No. 17371 of 2025
             --------------------------------------------------------

                  Dated this the 9th day of May, 2025

                                JUDGMENT

The petitioner, an assessee under the Income

Tax Act, has filed Ext.P2 appeal and Ext.P4 stay petition

aggrieved by the completion of assessment for the

assessment year 2023-24 by Ext.P1 assessment order.

The only prayer made by the petitioner is for a direction to

the 2nd respondent-appellate authority-to consider and

dispose of the appeal as well as the stay petition within a

time frame and to stay all coercive proceedings till such

disposal.

2. Having considered the averments as well as

the contentions urged, this writ petition would stand

disposed of with a direction to 2 nd respondent-appellate

authority-to consider and pass orders on Ext.P4 stay

petition as expeditiously as possible at any rate within a 2025:KER:33709

period of eight weeks from today.

It is made clear that the appellate authority

would be free to finally dispose of the appeal at Ext.P2

itself. Till final disposal of the petition/appeal as above, all

coercive proceedings against the petitioner for realisation

of arrears as per the assessment order would remain

stayed.

Sd/-

HARISANKAR V. MENON SCB JUDGE 2025:KER:33709

APPENDIX OF WP(C) 17371/2025

PETITIONER EXHIBITS

Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED 06.01.2025 ALONG WITH THE COMPUTATION SHEET AND DEMAND NOTICE FOR AY 2023-24

Exhibit P2 COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2023-24

Exhibit P3 COPY OF THE CHALLAN RECEIPT DATED 21.03.2025

Exhibit P4 COPY OF THE STAY PETITION FILED ON 24.03.2025 FOR AY 2023-24 ALONG WITH THE E- ACKNOWLEDGEMENT