SUNEER vs. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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WP(C)/17811/2024HC KeralaKLHC01106148202417 May 2024Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court admitted the writ petition and directed the 3rd respondent, the Commissioner of Income Tax (Appeals), to take up the appeal (Ext.P2) and the stay petition (Ext.P3) filed by the petitioner. The court ordered that the stay petition be heard and disposed of within two months from the date of the order. Furthermore, the court directed that coercive steps for recovery of any demand shall be kept in abeyance until the disposal of the stay petition. The court did not decide on the merits of the appeal or the assessment order.

What were the facts?

The petitioner, Suneer, filed a writ petition before the High Court of Kerala seeking a direction for the disposal of his appeal and stay petition. The appeal was filed against an assessment order (Ext.P1) passed by the Assessment Unit, National Faceless Assessment Centre, Delhi. The stay petition (Ext.P3) was filed along with the appeal (Ext.P2) before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre. The petitioner sought a direction for the expeditious disposal of these pending matters.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of his appeal and stay petition filed before the Commissioner of Income Tax (Appeals)? (Question of procedure) The petitioner's argument was that he is seeking a limited prayer for a direction to the 3rd respondent (Commissioner of Income Tax (Appeals)) to dispose of the pending appeal and stay petition. The revenue, represented by the Senior Government Pleader, took notice of the petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 17TH DAY OF MAY 2024 / 27TH VAISAKHA, 1946 WP(C) NO. 17811 OF 2024 PETITIONER: SUNEER AGED 40 YEARS THEKKEMANNIL HOUSE, PANAMARAM (PO), WAYANAD DISTRICT, WAYANAD, PIN – 670 721 BY ADV S.ARUN RAJ RESPONDENTS: 1 ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003 2 INCOME TAX OFFICER WARD-1, KALPETTA, SULTHAN BATHERY ROAD, KALPETTA, WAYANAD, PIN – 673 122 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003 4 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673 001 BY ADVS. CHRISTOPHER ABRAHAM P.R.AJITH KUMAR(K/000708/1998) OTHER PRESENT B S SYAMANTHAK, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.17811 of 2024 : 2 : T.R.RAVI, J. --------------------------------------------- W.P.(C) No.17811 OF 2024 --------------------------------------------- Dated this the 17th day of May, 2024

JUDGMENT Admit. Senior Government Pleader takes notice for respondents.

2.

The limited prayer in the writ petition is for a direction to the 3rd respondent to dispose of Exts.P2 appeal filed against Ext.P1 assessment order and P3 stay petition. In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 3rd respondent to take up Ext.P2 appeal and Ext.P3 stay petition and hear and dispose of the stay petition within two months. The coercive steps for recovery shall be kept in abeyance till then. T.R.RAVI

JUDGE SSG

WP(C) No.17811 of 2024 : 3 : APPENDIX OF WP(C) 17811/2024 PETITIONER’S EXHIBITS Exhibit P1 AOF THE ASSESSMENT ORDER DATED 31-1-2024 UNDER SECTIONS 147 R.W.S 144 AND 144B OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2015-16 Exhibit P2 AOF THE FIRST APPEAL E-FILED ON 2-3-2024 BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2015-16 Exhibit P3 AOF THE STAY PETITION FOR THE AY 2015-16 E-FILED ON 17-4-2024 BEFORE THE 3RD RESPONDENT:- CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI SEEKING STAY OF RECOVERY BASED ON EXHIBIT P-1 ASSESSMENT ORDER AND ITS ACKNOWLEDGMENT Exhibit P4 AOF THE NOTICE DATED 6-5-2024 UNDER SECTION 221(1) OF THE ACT ISSUED BY THE 2ND RESPONDENT FOR THE AY 2015-16

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