THUPPILIKAI HAMZA, vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-III,

WP(C)/17046/2024HC KeralaKLHC01104691202427 May 2024Author: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN6 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the first respondent, the Commissioner of Income Tax (Appeals), to dispose of the statutory appeals (Exts.P3 to P3(e)) within a period of three months. The petitioner was directed to continue paying the installments as stipulated in Ext.P1 until the disposal of the appeals and subject to the outcome of those appeals. Furthermore, the court ordered that no coercive steps would be taken against the petitioner if the installments, as directed in Ext.P1, were paid until the disposal of the appeals. The writ petition was disposed of with these directions. The court did not decide on the merits of the assessment orders or the appeals themselves.

What were the facts?

The petitioner, Thuppilikai Hamza, filed a writ petition before the High Court of Kerala challenging assessment orders for assessment years 2011-2012, 2012-13, 2013-14, 2014-15, 2015-16, and 2019-2020. The petitioner had preferred statutory appeals (Exts.P3 to P3(e)) before the Commissioner of Income Tax (Appeals)-III, the first respondent. The first respondent, by an order (Ext.P1), stayed the demand arising from these assessment orders, subject to the condition that the petitioner deposits 10% of the demanded amount in 12 equal monthly installments. The petitioner had already paid three installments. The petitioner's counsel submitted that the petitioner would continue paying the installments as directed until the appeals were disposed of and requested an expeditious disposal of the appeals.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously dispose of the pending statutory appeals filed by the petitioner? (Question of procedure and administrative efficiency). Assessee's Contention: The petitioner argued that they would continue to pay the installments as directed by the CIT(A) until the disposal of the appeals and prayed for an expeditious disposal of these appeals. Revenue's Contention: The judgment records that the learned Standing Counsel for the respondents was heard. No specific arguments or contentions were recorded for the revenue regarding the issues raised by the petitioner.

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 27TH DAY OF MAY 2024 / 6TH JYAISHTA, 1946 WP(C) NO. 17046 OF 2024 PETITIONER: THUPPILIKAI HAMZA, AGED 63 YEARS S/O.ALAVIKUTTY, RESIDING AT VALAPPIL HOUSE, ABDU RAHIMAN NAGAR, AR NAGAR S.O, TIRURANGADI, MALAPPURAM DISTRICT, PIN – 676 305. BY ADVS. ANOOP V.NAIR TANOOSHA PAUL ROHITH C. AVANTHIKA R. RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS)-III, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) -III, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN – 682 036. 2 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - I, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673 001. 3 ASSESSMENT OFFICER / ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I, OFFICE OF THE ASSISTANT COMMISSIONER INCOME TAX CENTRAL CIRCLE - I AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673 001. WP(C) NO. 17046 OF 2024 : 2 : 4 COMMISSIONER OF INCOME TAX (APPEALS) , NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI, PIN – 110 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 17046 OF 2024 : 3 :

JUDGMENT

Against Ext.P3, the Assessment Order for the year 2011-2012, 2012-13, 2013-14, 2014-15, 2015-16 and 2019 to 2020, the petitioner preferred Exts.P3 to P3(e) appeals before the 1st respondent. The 1st respondent vide Ext.P1 order stayed the demand pursuant to the assessment orders on condition that, the petitioner deposits 10% of the amount demanded in 12 equal monthly instalments. The petitoiner has paid 3 instalments.

The learned Counsel for the petitioner submits that the petitioner will continue to pay the instalments as directed in Ext.P1 till the disposal of the appeals. However, it is prayed that the appeals may be directed to be disposed of expeditiously.

WP(C) NO. 17046 OF 2024 : 4 :

Heard the learned Counsel for the petitioner and the learned Standing Counsel for respondents. Since Exts.P3 to P3(e) are statutory appeals, there will be a direction to the 1st respondent to dispose of the said appeals within a period of three months. The petitioner shall continue to pay the instalments directed to be paid in Ext.P1 order till the disposal of the appeals and subject to the result thereof. With this direction the writ petition is disposed of. There shall not be any coercive steps against the petitioner if the instalments as directed in Ext.P1 are made till the disposal of the appeals. MURALI PURUSHOTHAMAN JUDGE SRJ

WP(C) NO. 17046 OF 2024 : 5 :

Appendix — schedule of exhibits

APPENDIX OF WP(C) 17046/2024 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT DT: 28.02.2024 FOR THE ASSESSMENT YEARS 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 AND 2019-2020. EXHIBIT P2 TRUE COPY OF THE JUDGMENT PASSED BY THE HON'BLE HIGH COURT IN WP(C) NO. 26516 OF 2023 DT: 16.08.2023. EXHIBIT P3 TRUE COPY OF THE APPEAL FILED UNDER FORM 35 ALONG WITH STATEMENT OF FACTS AND GROUNDS, FILED BEFORE THE 1ST RESPONDENT DATED 03.05.2023 FOR THE ASSESSMENT YEARS 2011-12. EXHIBIT P3 (a) TRUE COPY OF THE APPEAL UNDER FORM 35 ALONG WITH STATEMENT OF FACTS AND GROUNDS FILED BEFORE THE 1ST RESPONDENT DATED 03.05.2023 FOR THE ASSESSMENT YEARS 2012-13. EXHIBIT P3 (b) TRUE COPY OF THE APPEAL UNDER FORM 35 ALONG WITH STATEMENT OF FACTS AND GROUNDS FILED BEFORE THE 1ST RESPONDENT DATED 03.05.2023 FOR THE ASSESSMENT YEARS 2013-14. EXHIBIT P3(c) TRUE COPY OF THE APPEAL UNDER FORM 35 FILED BEFORE THE 1ST RESPONDENT DATED 03.05.2023 FOR THE ASSESSMENT YEARS 2014-15. EXHIBIT P3(d) TRUE COPY OF THE APPEAL UNDER FORM 35 FILED ALONG WITH STATEMENT OF FACTS AND GROUNDS FILED BEFORE THE 1ST RESPONDENT DATED 03.05.2023 FOR THE ASSESSMENT YEARS 2015-16. EXHIBIT P3(e) TRUE COPY OF THE APPEAL UNDER FORM 35 FILED ALONG WITH STATEMENT OF FACTS AND GROUNDS FILED BEFORE THE 1ST RESPONDENT DATED 03.05.2023 FOR THE ASSESSMENT YEARS 2019-2020. WP(C) NO. 17046 OF 2024 : 6 : EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 31.03.2023 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P4(a) TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 31.03.2023 FOR THE ASSESSMENT YEARS 2012-13. EXHIBIT P4(b) TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 31.03.2023 FOR THE ASSESSMENT YEARS 2013-14. EXHIBIT P4(c) TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 31.03.2023 FOR THE ASSESSMENT YEARS 2014-15. EXHIBIT P4(d) TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 31.03.2023 FOR THE ASSESSMENT YEARS 2015-16. EXHIBIT P4(e) TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 31.03.2023 FOR THE ASSESSMENT YEARS 2019-2020. EXHIBIT P5 TRUE COPY OF THE CHALLAN RECEIPT DATED 16.04.2024 FOR THE ASSESSMENT YEARS 2013-2014. EXHIBIT P(a) TRUE COPY OF THE CHALLAN RECEIPT DATED 14.03.2024 FOR THE ASSESSMENT YEARS 2019-2020. EXHIBIT P5(b) TRUE COPY OF THE CHELLAN RECEIPT DATED 16.05.2024 FOR THE ASSESSMENT YEAR 2015-16.

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