JOLLY SAJI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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WP(C)/19476/2024HC KeralaKLHC01110234202403 June 2024Author: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the stay petition filed by the petitioner (Ext.P3) as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that there shall be no recovery proceedings against the petitioner pursuant to the assessment order (Ext.P1) and the subsequent communication (Ext.P5) until such time as the stay petition is considered and orders are passed. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, Jolly Saji, an assessee under the Income Tax Act, 1961, filed a writ petition before the High Court of Kerala. The petition challenged an assessment order for the assessment year 2019-2020. The petitioner had preferred a statutory appeal against this assessment order before the Commissioner of Income Tax (Appeals), who is the respondent. Along with the appeal, a stay petition was also filed. While the appeal was pending, the assessing authority issued a communication directing the petitioner to pay 20% of the demanded amount from the assessment order.

What were the issues?

1. Whether the respondent (Commissioner of Income Tax (Appeals)) should consider and pass orders on the stay petition filed by the petitioner expeditiously. Assessee's Contention: The petitioner argued that Ext.P2 is a statutory appeal and an application for stay (Ext.P3) was already filed along with it. The petitioner sought a direction for the expeditious disposal of the stay petition. Revenue's Contention: No specific contentions were recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN MONDAY, THE 3RD DAY OF JUNE 2024 / 13TH JYAISHTA, 1946 WP(C) NO. 19476 OF 2024 PETITIONER: JOLLY SAJI AGED 46 YEARS W/O. SAJI K. ALIAS, CHENNOTH KUZHIKANDATHIL, THIRUVANIYOOR P. O, ERNAKULAM DISTRICT, PIN – 682 308. BY ADVS. DINESH R.SHENOY SILESH S. PRABHU JOMOL PIUS HELAN PAULOSE RESPONDENT: THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, COCHIN, PIN – 682 018. SRI. NAVNEETH N.NATH - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19476 OF 2024 2

JUDGMENT The petitioner is an assessee under the Income Tax Act, 1961. Against Ext.P1 assessment order for the year 2019-2020, the petitioner has preferred Ext.P2 appeal before the respondent. Along with Ext.P2, the petitioner has also filed Ext.P3 stay petition. Pending the appeal, the assessing authority has issued Ext.P5 communication directing the petitioner to pay 20% of the amount demanded in Ext.P1. The petitioner submits that Ext.P2 is a statutory appeal and along with Ext.P2 she has already filed an application for stay.

2.

Since Ext.P2 is a statutory appeal, there will be a direction to the respondent to consider and pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment.

WP(C).No.19476 OF 2024 3 Till such time, there shall not be any recovery proceedings against the petitioner pursuant to Exts.P1 and P5. The writ petition is disposed of with the above direction. MURALI PURUSHOTHAMAN JUDGE SPR

WP(C).No.19476 OF 2024 4

Appendix — schedule of exhibits
APPENDIX PETITIONER’ S EXHIBITS :- EXHIBIT P1 TRUE PHOTOCOPY OF ASSESSMENT ORDER AND COMPUTATION SHEET FOR ASSESSMENT YEAR 2019 - 2020 DATED 12/03/2024. EXHIBIT P2 TRUE PHOTOCOPY OF APPEAL DATED 08/05/2024, TOGETHER WITH ACKNOWLEDGMENT RECEIPT ISSUED BY THE IT DEPARTMENT. EXHIBIT P3 TRUE PHOTOCOPY OF STAY PETITION FILED BY THE PETITIONER DATED 08/05/2024. EXHIBIT P4 TRUE PHOTOCOPY CERTIFIED COPY OF SALE DEED NO.2654/1/2018 DATED 16/04/2024. EXHIBIT P5 TRUE PHOTOCOPY OF THE NOTICE DATED 22/05/2024 ISSUED TO THE PETITIONER. EXHIBIT P6 TRUE PHOTOCOPY OF THE JUDGMENT DATED 09/04/2024 IN W.P.(C)NO.14760/2024, HIGH COURT OF KERALA. RESPONDENTS EXHIBITS: NIL.

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