Kerala High Court
Thomas Chandy vs Union Of India on 23 March, 2023
Author: T.R.Ravi
Bench: T.R.Ravi
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
THURSDAY, THE 23RD DAY OF MARCH 2023 / 2ND CHAITHRA, 1945
WP(C) NO. 10239 OF 2023
PETITIONER:
THOMAS CHANDY, KARIMPANAL, P.B. NO. 14,
VIZHIKKITHODE, KANJIRAPALLY, PIN - 686 507
BY ADVS.
RAJA KANNAN
M.GOPIKRISHNAN NAMBIAR
K.JOHN MATHAI
JOSON MANAVALAN
KURYAN THOMAS
PAULOSE C. ABRAHAM
KARUKAPADATH WAZIM BABU
RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY THE SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110 001
2 THE ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE & TPS (FORMERLY ACIT, CIRCLE 1),
KOTTAYAM, PIN - 686 002
3 THE COMMISSIONER OF INCOME TAX (APPEALS)
INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE,
NEW DELHI, PIN - 110 003
4 ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF
INCOME TAX/INCOME-TAX OFFICER, (PRESENTLY ASSESSMENT
UNIT), INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT
CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL
NEHRU STADIUM, NEW DELHI, PIN - 110 003
SRI. JOSE JOSEPH, SC.
SRI. S. MANU, DSGI.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23.03.2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO.10239 OF 2023
2
T.R. RAVI, J.
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W. P. (C). No.10239 of 2023
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Dated this the 23rd day of March, 2023
JUDGMENT
Admit.
2. The learned Standing Counsel takes notice for the respondents.
3. The petitioner has preferred Ext.P2 appeal against the assessment for the year 2012-2013 and Ext.P9 appeal against the protective assessment for the year 2018-2019 with respect to the very same amounts which are the subject matter of the appeal against the assessment order of 2012-2013. Exts.P2 and P9 are the appeals and Ext.P3 is the stay petition, which has been filed along with Ext.P2. The petitioner seeks disposal of the appeals together, since, the issue involved is regarding the very same amounts.
I find considerable force in the above submission. The writ petition is hence disposed of directing the 3rd respondent to consider Exts.P2 and P9 appeals and Ext.P3 stay petition and pass orders on Exts.P2, P3 and P9 within a period of six months WP(C) NO.10239 OF 2023 3 from the receipt of a copy of this judgment. The demands based on the assessment for the year 2018-2019 shall be kept in abeyance till a decision is taken on Ext.P9 appeal. The 3 rd respondent shall take into account Ext.P3(a) payment chart also, while considering the appeals and the stay petition.
Sd/-
T.R. RAVI JUDGE ded/23.03.2023 WP(C) NO.10239 OF 2023 4 APPENDIX OF WP(C) 10239/2023 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE ASSESSMENT ORDER (WITHOUT ANNEXURES) DATED 20.12.2019 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 143(3) READ WITH SECTION 147 OF THE ACT, FOR A.Y 2012-13 Exhibit P2 THE TRUE COPY OF THE E-APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 29.01.2020 FILED BY THE PETITIONER AGAINST EXT.P1 ORDER Exhibit P3 THE TRUE COPY OF THE STAY PETITION (WITHOUT ANNEXURES) DATED 10.03.2023 SUBMITTED IN ON-LINE MODE BEFORE THE 3RD RESPONDENT Exhibit P3(a) THE TRUE COPY OF THE CHART DATED NIL ALONG WITH COVERING LETTER DATED NIL Exhibit P3(b) THE TRUE COPY OF THE E-ACKNOWLEDGMENT DATED NIL EVIDENCING THE E-FILING OF EXHIBIT-P3 STAY PETITION Exhibit P3(c) THE TRUE COPY OF THE E-ACKNOWLEDGMENT DATED NIL EVIDENCING THE E-FILING OF EXHIBIT-P3(A) CHART Exhibit P4 THE TRUE COPY OF THE RETURN OF INCOME DATED 30.07.2018 RELATING TO THE A.Y 2018-19 Exhibit P5 THE TRUE COPY OF THE STATEMENT OF INCOME DATED 30.07.2018 FOR THE A.Y 2018-19.
Exhibit P6 THE TRUE COPY OF THE REVISED RETURN OF INCOME DATED 06.02.2019 RELATING TO THE WP(C) NO.10239 OF 2023 5 A.Y 2018-19.
Exhibit P7 THE TRUE COPY OF THE REVISED STATEMENT OF INCOME DATED 06.02.2019 FOR THE A.Y 2018-19 Exhibit1 P8 THE TRUE COPY OF THE ASSESSMENT ORDER (WITHOUT ANNEXURES) DATED 16.04.2021 PASSED BY THE 4TH RESPONDENT FOR A.Y 2018-19 Exhibit P9 THE TRUE COPY OF THE E-APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 07.05.2021 FILED BY THE PETITIONER AGAINST EXT.P8 ORDER.
Exhibit P10 THE TRUE COPY OF THE LETTER DATED 13.12.2021 ISSUED BY THE 2ND RESPONDENT Exhibit P11 THE TRUE COPY OF THE LETTER DATED 13.06.2022 ISSUED BY THE 2ND RESPONDENT