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2023 (10) TMI 466 - KERALA HIGH COURTFaceless assessment - Exception for entertaining the writ petition despite availability of alternate efficacious remedy - Petitioner seeking time again and again for uploading written submissions and documentary evidence in support thereof - as per DR petitioner was granted enough opportunity to upload his written submissions and documentary evidences in support first notice Exhibit P-4 dated 20.07.2023 issued providing time to the petitioner till 31.07.2023 for furnishing the written submissions and documentary evidence, which he failed and on last date i.e. on 31.07.2023 he made a request for fifteen days further time for furnishing written submissions and supporting documentary evidence. The petitioner did not upload the documents and written submissions even within the time asked by him and in fact the time has extended till 18.08.2023 HELD THAT:- Considering the ratio laid down by the Supreme Court in the aforesaid Judgment of MS Radha Krishan Industries [2021 (4) TMI 837 - SUPREME COURT] regarding the exception for entertaining the writ petition despite availability of alternate efficacious remedy, we are of view that the case of the petitioner does not fall within the exceptions carve out for entertaining the writ petition despite availability of alternative remedy. ITAT can examine all the evidence which may not have been produced before the assessing authority or the appellate authority and also would consider all the submissions which may not have been taken before the appellate authority or the assessing authority to decide the second appeal u/s 253 of the Income Tax Act. The question regarding the Income Tax Appellate Tribunal being not efficacious forum for deciding appeals is also not called for inasmuch as the provisions of Section 253 is not in challenge before this Court. Thus dispose of this writ petition with a direction to the petitioner to file an appeal before the ITAT against the impugned order within a period of one month from today and the petitioner may take all the grounds which are available to him and produce all evidence in support thereof. ITAT shall consider the documents and grounds of the petitioner while disposing of the appeal in accordance with law expeditiously. Petitioner may also file an application for the stay of the demand in pursuance to the assessment order and the appellate authority shall consider the same expeditiously. If the petitioner deposits 20% of the assessed tax, the stay application shall be decided within a period of one month from the date of filing of the appeal and stay application.
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