Disposed

Aswin Associates v. the Deputy Commissioner of Income Tax

Kerala HC5 Oct 2021WP(C)/16412/2021

Case brief

AI extract

What is this about?

In this tax writ petition, the High Court of Kerala directed the Income Tax Appellate Authority to consider the petitioner's stay and condonation of delay petitions. The court stayed coercive proceedings during the consideration period.

What did the court decide?

Direction to Appellate Authority to consider stay and delay petitions; coercive proceedings kept in abeyance for three months.

Aswin Associates Vs the Deputy Commissioner of Income Tax — Income Tax | Kerala HC (2021)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

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TUESDAY, THE 5^TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943 WP(C) NO. 16412 OF 2021

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PETITIONER :

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ASWIN ASSOCIATES

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DOOR NO. XIV/616, STATUE ROAD, KARUVELIPADY, KOCHI - 682005, ERNAKULAM DISTRICT, REPRESENTED BY MR. G.BALAKRISHNA PILLAI - MANAGING PARTNER.

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BY ADV JOSEPH JERARD SAMSON RODRIGUES

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RESPONDENTS :

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1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110003.

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2 THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, ERNAKULAM - 682036, ERNAKULAM DISTRICT.

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ADDITIONAL R3 IMPLEADED

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3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE, NEW DELHI – 110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

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*** ADDL.R3 IS IMPLEADED AS PER THE ORDER DATED 05.10.2021 IN I.A.NO.1/2021 IN W.P.(C) NO.16412 OF 2021**

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BY ADVS.

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SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 16412 OF 2021

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BECHU KURIAN THOMAS, J.

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=-=-=-=-=-=-=-=-=-=-=-=-=-=

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W.P.(C).No.16412 of 2021

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=-=-=-=-=-=-=-=-=-=-=-=-=-=

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Dated this the 5^th day of October, 2021

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JUDGMENT

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Petitioner was subjected to an e-assessment for the assessment year 2018-19. Petitioner complains that neither was he heard nor were documents produced by him considered. Therefore petitioner preferred Ext.P3 appeal before the 2^nd respondent. Thereafter the appeal was uploaded in the portal of the Income Tax Department for consideration by the 3^rd respondent as is evident from Ext.P6. In filing the appeal, a delay of 116 days had occurred for which, a delay condonation petition is preferred as Ext.P5. Petitioner has also preferred Ext.P4 stay petition.

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Having regard to the circumstances of the case, there will be a direction to the concerned Appellate Authority amongst respondents 2 and 3 to take up the stay petition and the delay petition filed by the petitioner and consider the same

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WP(C) NO. 16412 OF 2021

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in accordance with law within a period of three months from the date of receipt of a copy of this judgment. Till then, all coercive proceedings pursuant to Ext.P2 notice of demand shall be kept in abeyance.

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The writ petition is disposed of as above.

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Sd/- BECHU KURIAN THOMAS, JUDGE

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RKM

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WP(C) NO. 16412 OF 2021

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APPENDIX OF WP(C) 16412/2021

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PETITIONER'S EXHIBITS :

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Exhibit P1 TRUE COPY OF THE E-ASSESSMENT ORDER N O. DIN.ITBA/AST/143(3)/2020-21/1031416917(1), DATED 11.03.2021, ISSUED BY THE FIRST RESPONDENT, DEPUTY COMMISSIONER OF INCOME TAX, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI.

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Exhibit P2 TRUE COPY OF THE NOTICE OF DEMAND NO.ITBA/AST/S/156/2020-21/1031416956(1), DATED 11.03.2021 ISSUED BY THE FIRST RESPONDENT.

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Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL IN FORM NO.35 DATED 09.08.2021 AND STATEMENT OF FACTS & GROUNDS OF APPEAL FILED BEFORE THE SECOND RESPONDENT, COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM.

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Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM.

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Exhibit P5 TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY IN FILING APPEAL BEFORE THE SECOND RESPONDENT COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM.

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Exhibit P6 TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT NO.531890940180921 DATED 18TH SEPTEMBER, 2021 OF THE MEMORANDUM OF APPEAL IN FORM NO.35, STATEMENT OF FACTS AND GROUNDS OF APPEAL UPLOADED IN THE INCOME TAX DEPARTMENT.

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Exhibit P7 TRUE COPY OF THE SCREEN SHOT DATED 18 SEPTEMBER 2021 OF THE INCOME TAX DEPARTMENT.

Aswin Associates v. the Deputy Commissioner of Income Tax

Case brief

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Aswin Associates v. the Deputy Commissioner of Income Tax

Case brief

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