ANSA THOMAS vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, KOCHI

WP(C)/17868/2024HC KeralaKLHC01106271202423 May 2024Author: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN5 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the 3rd respondent, the Commissioner of Income Tax (Appeals)-III, to consider the petitioner's applications for condonation of delay in filing appeals expeditiously. If the delay is condoned, the Court further directed that the stay petitions (Exts.P10 to P12) should also be considered expeditiously. The entire process, including the consideration of delay condonation and stay petitions, was to be completed within two months. The Court also stated that the petitioner's contention regarding rectification applications is left open. Until the stay petitions are considered, there will be a stay of recovery proceedings against the petitioner.

What were the facts?

The petitioner, Ansa Thomas, filed a writ petition before the High Court of Kerala. The petition challenges assessment orders for assessment years 2015-16, 2016-17, and 2020-21. The petitioner had filed statutory appeals (Exts.P4 to P6) before the Commissioner of Income Tax (Appeals)-III (3rd respondent) along with applications to condone the delay. Additionally, stay petitions (Exts.P10 to P12) and rectification applications (Exts.P7 to P9) were filed. The limited prayer in the writ petition was for the expeditious consideration of the stay petitions.

What were the issues?

1. Whether the 3rd respondent (Commissioner of Income Tax (Appeals)-III) should consider the petitioner's applications for condonation of delay in filing appeals expeditiously? 2. Whether the 3rd respondent should consider the petitioner's stay petitions expeditiously, if the delay is condoned? Assessee's Contentions: The petitioner sought a direction for the expeditious consideration of her stay petitions (Exts.P10 to P12). The petitioner also contended that the rectification applications (Exts.P7 to P9) should be considered. Revenue's Contentions: The judgment does not record any specific contentions from the revenue.

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 THURSDAY, THE 23RD DAY OF MAY 2024 / 2ND JYAISHTA, 1946 WP(C) NO. 17868 OF 2024 PETITIONER/S: ANSA THOMAS AGED 52 YEARS RUBY ROYAL GARDENS, CHOOZHAMBALA, MUKKOLAKKAL, TRIVANDRUM, PIN - 695003 BY ADV S.ARUN RAJ RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, KOCHI KANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD, ERNAKULAM, KOCHI, PIN - 682011 2 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, KOCHI KANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD, ERNAKULAM, KOCHI, PIN - 682011 3 COMMISSIONER OF INCOME TAX (APPEALS)-III, KOCHI POORNIMA BUILDING, PANAMPILLY NAGAR, KOCHI, PIN - 682036 4 TAX RECOVERY OFFICER TRO(CENTRAL), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 5 THE CHIEF COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, CENTRAL REVENUE BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682018 SC – SRI.NAVANEETH N. NATH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WPC 17868/2024

JUDGMENT Against Exts.P1 to P3 assessment orders, for the assessment years 2015-16, 2016-17, and 2020-21, the petitioner has preferred Exts.P4 to P6 appeals before the 3rd respondent along with applications to condone the delay. The petitioner has also preferred Exts.P10 to P12 stay petitions. Apart from the same, the petitioner has preferred Exts.P7 to P9 rectification applications against Exts.P1 to P3. The limited prayer of the petitioner in this writ petition is for consideration of Exts.P10 to Ext.P12 stay petitions.

Since Exts.P4 to P6 are statutory appeals, there will be a direction to the 3rd respondent to consider the applications of the petitioner for condonation of delay in filing the appeal expeditiously. If the delay can be condoned, Exts.P10 to P12 stay petitions shall be considered expeditiously thereafter. The entire exercise including the consideration of the applications for condonation of delay as well as the consideration of the stay petitions, in case the delay is condoned, shall be completed within a period of two months. With this direction, the writ petition is disposed of. The contention of the petitioner as regards rectification applications is left open. Till such time, Exts.P10-P12 stay petitions are considered, there will be a stay of recovery proceedings against the petitioner. MURALI PURUSHOTHAMAN JUDGE al/-.

Appendix — schedule of exhibits

APPENDIX OF WP(C) 17868/2024 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30- 9-2022 UNDER SECTION 153A OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2015-16 ALONG WITH THE DEMAND NOTICE Exhibit P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30- 9-2022 UNDER SECTION 153A OF THE ACT PASSED BY THE 2ND RESPONDENT FOR THE AY 2016-17 ALONG WITH THE DEMAND NOTICE Exhibit P3 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30- 9-2022 UNDER SECTION 143(3) R.W.S 153A OF THE ACT PASSED BY THE 2ND RESPONDENT FOR THE AY 2020-21 ALONG WITH THE DEMAND NOTICE Exhibit P4 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 11-2-2023 ALONG WITH A PRAYER FOR CONDONATION OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY 2015-16 Exhibit P5 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 8- 2-2023 ALONG WITH A PRAYER FOR CONDONATION OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY 2016-17 Exhibit P6 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 11-2-2023 ALONG WITH A PRAYER FOR CONDONATION OF DELAY BEFORE THE 3RD RESPONDENT FOR THE AY 2020-21 Exhibit P7 A TRUE COPY OF THE RECTIFICATION PETITION DATED 16-3-2023 FILED UNDER SECTION 154 OF THE ACT FOR THE AY 2015-16 FILED BEFORE THE 1ST RESPONDENT Exhibit P8 A TRUE COPY OF THE RECTIFICATION PETITION DATED 15-3-2023 FILED UNDER SECTION 154 OF THE ACT FOR THE AY 2016-17 FILED BEFORE THE 2ND RESPONDENT Exhibit P9 A TRUE COPY OF THE RECTIFICATION PETITION DATE 15-3-2023 FILED UNDER SECTION 154 OF THE ACT FOR THE AY 2020-21 FILED BEFORE THE 1ST RESPONDENT Exhibit P10 A TRUE COPY OF THE STAY PETITION DATED 15-3- 2023 FOR THE AY 2015-16 FILED BEFORE THE 3RD RESPONDENT:- CIT (APPEALS)-III, KOCHI, IN EXHIBIT P-4 APPEAL, SEEKING STAY OF RECOVERY OF THE DEMAND BASED ON EXHIBIT P-1 ASSESSMENT ORDER Exhibit P11 A TRUE COPY OF THE STAY PETITION DATED 15-3- 5 WPC 17868/2024 2023 FOR THE AY 2016-17 FILED BEFORE THE 3RD RESPONDENT:- CIT (APPEALS)-III, KOCHI, IN EXHIBIT P-5 APPEAL, SEEKING STAY OF RECOVERY OF THE DEMAND BASED ON EXHIBIT P-2 ASSESSMENT ORDER Exhibit P12 A TRUE COPY OF THE STAY PETITION DATED 15-3- 2023 FOR THE AY 2020-21 FILED BEFORE THE 3RD RESPONDENT:- CIT (APPEALS)-III, KOCHI IN EXHIBIT P-6 APPEAL, SEEKING STAY OF RECOVERY OF THE DEMAND BASED ON EXHIBIT P-3 ASSESSMENT ORDER Exhibit P13 A TRUE COPY OF THE LETTER DATED 12-10-2023 SUBMITTED BY THE PETITIONER TO THE 4TH RESPONDENT Exhibit P14 A TRUE COPY OF THE NOTICE DATED 9-5-2024 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT

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