SEA PRIDE FUELS (REPRESENTED BY ITS MANAGING PARTNER SRI. DEEPAK RADHAKRISHNAN) vs. INCOME TAX OFFICER

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WP(C)/17551/2024HC KeralaKLHC01105601202414 May 2024Author: HONOURABLE MR.JUSTICE VIJU ABRAHAM4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition with a specific direction to the 3rd respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre. The 3rd respondent was directed to take up the stay petition (Ext.P4) and pass orders thereon. This decision was to be made after providing an opportunity of hearing to the petitioner. The court set a timeline of two months from the date of receipt of a copy of the judgment for the 3rd respondent to pass these orders. Furthermore, the court ordered that all further proceedings pursuant to Ext.P1 shall be kept in abeyance until orders are passed on the stay petition as directed. The court did not decide on the merits of the appeal or the stay petition itself, but rather directed the authority to consider it.

What were the facts?

The petitioner, Sea Pride Fuels, represented by its Managing Partner, filed a writ petition before the High Court of Kerala. The petition challenges Ext.P1 order. Aggrieved by Ext.P1, the petitioner had preferred an appeal (Ext.P3) and a stay petition (Ext.P4) before the 3rd respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre. These appeals and stay petitions were stated to be pending consideration. The respondents' learned Standing Counsel submitted that the stay petition (Ext.P4) would be considered and disposed of without delay.

What were the issues?

1. Whether the 3rd respondent should consider and dispose of the stay petition (Ext.P4) filed by the petitioner. The petitioner argued that they had filed an appeal and a stay petition against Ext.P1 order, and these were pending before the 3rd respondent. The revenue, through its learned Standing Counsel, contended that the stay petition would be considered and disposed of without any delay.

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 VIJU ABRAHAM TUESDAY, THE 14TH DAY OF MAY 2024 / 24TH VAISAKHA, 1946 WP(C) NO. 17551 OF 2024 PETITIONER/S: SEA PRIDE FUELS (REPRESENTED BY ITS MANAGING PARTNER SRI. DEEPAK RADHAKRISHNAN) AGED 48 YEARS 3/465, MINI HARBOUR ROAD., PALLIPORT, KOCHI, PIN - 683515 BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S: 1 INCOME TAX OFFICER AYAKAR BHAVAN NON CORP WARD 2(5) I.S.PRESS ROAD ERNAKULAM, PIN - 682018 2 ADDITIONAL COMMISSIONER OF INCOME TAX ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE., ROOM NO:245, NORTH BLOCK NEW DELHI, PIN - 110001 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP (C) No. 17551 of 2024 2 VIJU ABRAHAM, J. ===================== W.P (C) No. 17551 of 2024 ======================== Dated this the 14th day of May, 2024

J U D G M E N T Aggrieved by Ext.P1 order, petitioner preferred Ext.P3 appeal and Ext.P4 stay petition which is stated to be pending consideration before the 3rd respondent.

2.

The learned Standing Counsel appearing for the respondents would submit that Ext.P4 stay petition will be considered and disposed of without any delay.

3.

In view of the above, this writ petition is disposed of with a direction to the 3rd respondent to take up Ext.P4 stay petition, and pass orders thereon after affording an opportunity of hearing to the petitioner within a period of two months from the date of receipt of a copy of this judgment. Till orders are passed as directed above, all further proceedings pursuant to Ext.P1 shall be kept in abeyance. VIJU ABRAHAM JUDGE RMV APPENDIX OF WP(C) 17551/2024 PETITIONER EXHIBITS Exhibit-P 1OF THE ASSESSMENT ORDER DATED 30..03..2024 WITH DIN: ITBA/AST/S/147/2023-24/1063696029(1) Exhibit-P 2OF THE DEMAND NOTICE DATED 30..03..2024 WITH DIN:ITBA/AST/S/156/2023-24/1063696133(1) Exhibit-P 3OF THE APPEAL MEMORANDUM IN FORM NO: 35WITH

ACKNOWLEDGEMENT

BEARING

NUMBER: 194275800300424 DATED 30..04..2024 Exhibit -P4OF THE STAY PETITION DATED 30..04..2024 FILED ALONG WITH THE APPEAL MEMORANDUM Exhibit-P 5OF THE JUDGEMENT IN SREE DHARMA PARIPALANA 16287/2024 DATED 23.04..2024

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