S.K.SUNILKUMAR vs. CENTRAL BOARD OF DIRECT TAXES

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 31ST DAY OF MAY 2024 / 10TH JYAISHTA, 1946 WP(C) NO. 19630 OF 2024 PETITIONER/S: QUALITY MART TC 48/471 5 6 7 TC 48/471 9 JUBILEE NAGAR, MANACAUD PO KALLATTUMUKKU, THIRUVANANTHAPURAM REPRESENTED BY ITS MANAGING PARTNER ABDUL HACKIM, PIN - 695009 BY ADVS. K.P.PRADEEP T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK , NEW DELHI REPRESENTED BY ITS CHAIRMAN, PIN - 110001 2 ADDITIONAL COMMISSIONER OF INCOME TAX ASSESSMENT UNIT, INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE, DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP,JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, ROOM NO. 401, 2ND FLOOR, E-RAMP,JAWAHARLAL NEHRU STADIUM, DELHI, PIN – 110003 BY SC. SRI. CHRISTOPHER ABRAHAM. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C).No.19630 OF 2024 2 JUDGMENT The petitioner is an assessee under the Income Tax Act, 1961. Against Ext.P2 assessment order passed under Section 147 of the Income Tax Act for the assessment year 2018-19 the petitioner has preferred Ext.P3 appeal under Section 246 A of the Act. The appeal has been filed along with an application for condonation of delay. The petitioner has also filed Ext.P4 stay petition. 2. The grievance of the petitioner is that during the pendency of Ext.P3 appeal steps are being taken for realisation of the amount under Ext.P2. Since Ext.P3 is a statutory appeal, there will be a direction to the 3rd respondent to consider

W.P(C).No.19630 OF 2024 3 the application of the petitioner for condonation of delay in filing Ext.P3 appeal, as expeditiously as possible. If the delay is condoned, the 3rd respondent shall consider Ext.P4 stay petition, as expeditiously as possible. The entire exercise shall be completed within a period of two months from the date of receipt of a copy of this judgment. Till such time, the recovery proceedings pursuant to Ext.P2 shall be deferred. The writ petition is disposed of. Sd/- MURALI PURUSHOTHAMAN JUDGE al/-

W.P(C).No.19630 OF 2024 4 APPENDIX OF WP(C) 19630/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT DATED 01-03-2023 FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2018-2019 Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO ITBA/AST/S/147/2023-24/1061780166(1) DATED 29-02-2024 ISSUED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE APPEAL DATED 16-05-2024 FILED FOR THE YEAR 2018-19 BEFORE THE 3RDRESPONDENT BY THE PETITIONER Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 16- 05-2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF THE DEMAND NOTICE NO ITBA/AST/S/156/2023-

24/1061780225(1) DATED 29-02-2024 ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2018-19 BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P6 TRUE COPY OF THE JUDGMENT IN WA NO 491 OF 2024 DATED 05-04-2024 PASSED BY THE HON'BLE DIVISION BENCH