DR. THURUTHIYATH SUMA vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/43545/2023HC KeralaKLHC01097046202322 December 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition with a direction to the 4th respondent, the Income Tax Appellate Tribunal, Cochin Bench, to consider and dispose of the pending Exhibit P3 appeal and Exhibit P4 stay application expeditiously, preferably within a period of four months. In the event that the appeal could not be disposed of within the four-month period, the Court directed that at least the stay application should be disposed of within the said period. The Court did not decide on the merits of the assessment order or the appeal itself, but rather on the procedural aspect of ensuring timely disposal by the appellate authority. No issue was expressly left undecided.

What were the facts?

The petitioner, Dr. Thuruthiyath Suma, filed a writ petition before the High Court of Kerala seeking a mandamus. The petition was directed against the Income Tax Appellate Tribunal (ITAT), Cochin Bench, and the Income Tax Department. The petitioner sought directions for the ITAT to consider and pass orders on an appeal (Exhibit P3) and a stay petition (Exhibit P4) for Assessment Year 2017-18. Additionally, the petitioner requested a direction to the Income Tax Department not to take further proceedings based on an assessment order (Exhibit P1) for the same Assessment Year, pending the disposal of the appeal and stay petition by the ITAT. The petitioner's counsel submitted that the writ petition could be disposed of with a direction to the ITAT to consider and pass orders expeditiously.

What were the issues?

1. Whether a writ of mandamus should be issued directing the 4th respondent (Income Tax Appellate Tribunal, Cochin Bench) to consider and pass orders on Exhibit P3 appeal and Exhibit P4 stay petition for AY 2017-18 expeditiously. 2. Whether a writ of mandamus should be issued directing the 1st and 2nd respondents (Income Tax Department) not to take further proceedings based on Exhibit P1 assessment order for AY 2017-18 pending the disposal of the statutory appeal and stay petition by the 4th respondent. Assessee's Contention: The petitioner argued that the writ petition could be disposed of with a direction to the 4th respondent (ITAT) to consider and pass orders on the pending appeal and stay application expeditiously, within a time-bound manner. Revenue's Contention: No specific arguments were recorded for the revenue in this judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 43545 OF 2023 PETITIONER: DR. THURUTHIYATH SUMA AGED 37 YEARS SREEVALSAM, KATTAYAD ROAD, SULTHAN BATHERY S.O, WAYANAD, KERALA, PIN - 673592 BY ADV S.ARUN RAJ RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 2 INCOME TAX OFFICER WARD-1, KALPETTA, SULTHAN BATHERY ROAD, KAINATTY, KALPETTA, WAYANAD, PIN - 673122 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN - 673001 4 INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, KENDRIYA BHAVAN, KAKKANAD, ERNAKULAM, COCHIN, PIN - 682030 BY ADV ADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 22nd day of December, 2023 The present writ petition has been filed seeking for the following prayers: I) To issue a writ of mandamus directing the 4th respondent- Income tax Appellate Tribunal, Cochin Bench, Cochin to consider and pass orders on Exhibit P3 appeal and/or Exhibit P4 stay petition for the AY 2017-18, as expeditiously as possible, at any rate within a time limit as may be fixed by this Hon’ble Court. ii) To issue a writ of mandamus directing the 1st and 2n respondent/income tax department not to take any further proceedings based on Exhibit P1 assessment order for the AY 2017-18 pending final disposal of Exhibit P3 statutory appeal/Ext.P4 stay petition by the 4th respondent for the AY 2017-18. iii) To such other appropriate writ, order or direction as this Hon’ble Court may deem just and proper to issue in the facts and circumstances of the case.

Learned counsel for the petitioner submits that the writ petition can be disposed of with a direction to the 4th respondent, the Income Tax Appellate Tribunal, Cochin, to consider and pass orders on Ext.P3 appeal and Ext.P4 stay application expeditiously, within time bound manner.

Considering the said prayer, the present writ petition is disposed of, with a direction to the 4th respondent to consider and dispose of the pending Ext.P3 appeal and Ext.P4 stay application expeditiously, preferably within a period of four months and in case if the appeal is not possible to be disposed of within a period of four months, at least stay application should be disposed of within the said period of time. DINESH KUMAR SINGH JUDGE AP

Appendix — schedule of exhibits

APPENDIX OF WP(C) 43545/2023 PETITIONER EXHIBITS Exhibit P-1 TRUE COPY OF THE ASSESSMENT ORDER DATED 20- 3-2022 UNDER SECTION 147 R.W.S 144 AND 144B OF THE ACT FOR THE AY 2017-18 ALONG WITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT Exhibit P-2 TRUE COPY OF ORDER DATED 23-11-2023 PASSED BY THE CIT (APPEALS), NFAC, DELHI FOR THE AY 2017-18 Exhibit P-3 TRUE COPY OF THE SECOND APPEAL DATED 29-11- 2023 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT FOR THE AY 2017-18 Exhibit P-4 TRUE COPY OF THE STAY PETITION DATED 29-11- 2023 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT FOR THE AY 2017-18 Exhibit P-5 TRUE COPY OF THE LETTER DATED 18-12-2023 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT

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