Disposed

Mahesh Balakrishnan v. Commissioner of Income Tax (Appeals)

Kerala HC24 Jan 2024WP(C)/2693/2024

Case brief

AI extract

What is this about?

The High Court of Kerala disposed of a writ petition filed by a taxpayer against income tax recovery proceedings. The court issued a direction to the First Respondent (CIT(A)) to expeditiously consider and pass orders on the condonation of delay application and the stay petition within two months.

What did the court decide?

Direction to the First Respondent to consider and pass appropriate orders on condonation of delay and stay petition within two months.

Mahesh Balakrishnan Vs Commissioner of Income Tax (Appeals) — Income Tax | Kerala HC (2024)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 24TH DAY OF JANUARY 2024 / 4TH MAGHA, 1945
WP(C) NO. 2693 OF 2024

¶4

PETITIONER/S:

¶5

MAHESH BALAKRISHNAN
AGED 70 YEARS
S/O BALAKRISHNAN PROPRIETOR OF BALAKRISHNA ENTERPRISES,
T.B. JUNCTION, NEYYATTINKARA, THIRUVANANTHAPURAM -
695121, RESIDING AT 9-119, MASTHAN VILA VEEDU,
MUNDAPURAM CHIRYAYINKIL, THIRUVANANTHAPURAM, PIN -
695043
BY ADVS.
GODWIN JOSEPH
NAVEEN.R

¶6

RESPONDENT/S:

¶7

1 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI, PIN - 110001

¶8

2ASSESSMENT UNIT
INCOME TAX DEPARTMENT, REPRESENTED BY INCOME TAX
OFFICER, WARD 1(1), TRIVANDRUM, AAYAKAR BHAVAN, KOWDIAR
P.O., THIRUVANANTHAPURAM, PIN - 695003

¶9

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶10

WP(C) NO. 2693 OF 2024

¶11

¶12

JUDGMENT Dated this the 24^th day of January, 2024

¶13

The present writ petition has been filed seeking the

¶14

following reliefs:-

¶15

“I. To issue a writ of certiorari or other appropriate writ, order or direction to quash Exhibit P1 Assessment Order. I

¶16

I. To issue a writ of mandamus or other appropriate writ, order or direction commanding the Respondents not to proceed with recovery proceedings to realize the amount demanded in Exhibit P2 Demand Notice, in pursuant to Exhibit P1 Assessment Order, till Exhibit P3 Appeal is adjudicated on merits and communicated to this Petitioner.

¶17

III. To issue a writ of mandamus or other appropriate writ, order or direction commanding the Respondents to consider and dispose Exhibit P3 Appeal and Exhibit P5 Stay Petition within a time stipulated by this Hon’ble Court.”

¶18

2.Though the petitioner has filed the appeal in Ext.P3 with

¶19

some delay in the year 2022 itself, but he has filed the stay petition only on 24.12.2023. Now the petitioner is facing the recovery proceedings against in pursuance to the assessment order and therefore he has approached this court in this writ petition seeking writ of mandamus to the appellate authority, to consider and pass orders on condonation of delay, applications for stay petition and appeal, expeditiously.

¶20

Considering the aforesaid prayer, the present writ petition is

¶21

WP(C) NO. 2693 OF 2024

¶22

¶23

disposed of with direction to the 1^st respondent to consider and pass appropriate order, in accordance with law on condonation of delay application as well as the stay petition preferably within a period of two months from today.

¶24

Sd/-

¶25

DINESH KUMAR SINGH JUDGE

¶26

¶27

WP(C) NO. 2693 OF 2024

¶28

¶29

APPENDIX OF WP(C) 2693/2024

¶30

`PETITIO`	`NER EXHIB`	`ITS`
`EXHIBIT`	`P1`	`A TRUE COPY OF THE` `NO. ITBA/AST/S/147` `DATED 25.03.2022 I` `RESPONDENT`	`ASSESSMENT ORDER DIN` `/2021-22/1041588812(1)` `SSUED BY THE 2ND`
`EXHIBIT`	`P1(A)`	`A TRUE COPY OF THE` `NO. ITBA/AST/S/213` `DATED 25.03.2022 I` `RESPONDENT`	`COMPUTATION SHEET DIN` `/2021-22/1041588823(1)` `SSUED BY THE 2ND`
`EXHIBIT`	`P2`	`A TRUE COPY OF THE` `ITBA/AST/S/156/202` `25.03.2022 ISSUED` `THE 2ND RESPONDENT`	`DEMAND NOTICE NO.` `1 22/1041588833(1) DATED` `TO THIS PETITIONER BY` `.`
`EXHIBIT`	`P3`	`A TRUE COPY OF THE` `FORM NO. 35 SUBMIT` `PETITIONER BEFORE`	`APPEAL MEMORANDUM IN` `TED ON 07.08.2022 BY THE` `THE 1ST RESPONDENT.`
`EXHIBIT`	`P4`	`A TRUE COPY OF THE` `ACKNOWLEDGEMENT NO` `NIL ISSUED BY THE` `PETITIONER.`	`E-PROCEEDINGS RESPONSE` `. 359184281300923 DATED` `IT DEPARTMENT TO THIS`
`EXHIBIT`	`P5`	`A TRUE COPY OF THE` `SUBMITTED BY THIS` `1ST RESPONDENT.`	`STAY PETITION DATED NIL` `PETITIONER BEFORE THE`
`EXHIBIT`	`P5(A)`	`A TRUE COPY OF THE` `ACKNOWLEDGEMENT NO` `BY THE INCOME TAX` `PETITIONER.`	`E-PROCEEDINGS RESPONSE` `. 571146761241223 ISSUED` `DEPARTMENT TO THIS`
`EXHIBIT`	`P6`	`A TRUE COPY OF THE` `APPEAL PROCEEDINGS` `PETITIONER AS OBTA` `THE INCOME TAX DEP`	`PRINT OUT OF THE FIRST` `WITH REGARD TO THIS` `INED FROM THE WEBSITE OF` `ARTMENT.`
`EXHIBIT`	`P7`	`A TRUE COPY OF THE` `07.09.2023 IN W.P.` `THIS HON'BLE COURT`	`JUDGMENT DATED` `(C) NO. 27445/2023 OF` `.`

Mahesh Balakrishnan v. Commissioner of Income Tax (Appeals)

Case brief

What is this about?

What did the court decide?

Mahesh Balakrishnan v. Commissioner of Income Tax (Appeals)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

Paray Village Country, Vs State of Kerala

Polsons Distillery Vs State of Kerala

Jibu John, Vs Income Tax Officer

Vehicle Emission Testing Owners Association Vs S. Sadananda Naik

Gordie Paul Manapparambil Vs Chittattukara Grama Panchayat

Vijukumar K.B Vs the State of Kerala