Joseph Ponekattu Vakkachan vs. INCOME TAX OFFICER

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WP(C)/17525/2024HC KeralaKLHC01105553202414 May 2024Author: HONOURABLE MR.JUSTICE VIJU ABRAHAM4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with a specific direction to the 3rd respondent, the Commissioner of Income Tax (Appeals), to take up the stay petition (Ext.P4) filed by the petitioner. The 3rd respondent was ordered to pass orders on the stay petition after providing an opportunity of hearing to the petitioner. This directive was to be complied with within a period of two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all further proceedings pursuant to the impugned order (Ext.P1) shall be kept in abeyance until orders are passed on the stay petition as directed. The High Court did not decide on the merits of the original appeal or the stay petition.

What were the facts?

The petitioner, Joseph Ponekattu Vakkan, filed a writ petition before the High Court of Kerala challenging an order marked as Ext.P1. The petitioner had already preferred an appeal (Ext.P3) and a stay petition (Ext.P4) before the 3rd respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi. These appeals and petitions were stated to be pending consideration. The respondents, represented by the learned Standing Counsel, submitted that the stay petition (Ext.P4) would be considered and disposed of without delay. The High Court was therefore approached to direct the disposal of the pending stay petition.

What were the issues?

1. Whether the 3rd respondent (Commissioner of Income Tax (Appeals)) should be directed to consider and dispose of the pending stay petition (Ext.P4) filed by the petitioner? The petitioner sought a direction for the expeditious disposal of their pending stay petition. The revenue, through its Standing Counsel, indicated that the stay petition would be considered and disposed of without delay. No specific arguments or reliance on authorities were recorded for either side regarding the merits of the stay petition itself, as the primary focus was on the procedural aspect of its disposal.

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 VIJU ABRAHAM TUESDAY, THE 14TH DAY OF MAY 2024 / 24TH VAISAKHA, 1946 WP(C) NO. 17525 OF 2024 PETITIONER/S: JOSEPH PONEKATTU VAKKACHAN AGED 63 YEARS PONEKKATTU HOUSE, THOMASPURAM, MARADU, ERNAKULAM, PIN - 682304 BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S: 1 INCOME TAX OFFICER INCOME TAX DEPARTMENT, NON CORP WARD 1(1) I.S. PRESS ROAD, KOCHI, PIN - 682018 2 ADDITIONAL COMMISSIONER OF INCOME TAX ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE., ROOM NO:245, NORTH BLOCK NEW DELHI, PIN - 110001 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP (C) No. 17525 of 2024 2 VIJU ABRAHAM, J. ===================== W.P (C) No. 17525 of 2024 ======================== Dated this the 14th day of May, 2024

J U D G M E N T Aggrieved by Ext.P1 order, petitioner has preferred Ext.P3 appeal and Ext.P4 stay petition which is stated to be pending consideration before the 3rd respondent.

2.

The learned Standing Counsel appearing for the respondents would submit that Ext.P4 stay petition will be considered and disposed of without any delay.

3.

In view of the above, this writ petition is disposed of with a direction to the 3rd respondent to take up Ext.P4 stay petition, and pass orders thereon after affording an opportunity of hearing to the petitioner within a period of two months from the date of receipt of a copy of this judgment. Till orders are passed as directed above, all further proceedings pursuant to Ext.P1 shall be kept in abeyance. VIJU ABRAHAM JUDGE RMV APPENDIX OF WP(C) 17525/2024 PETITIONER EXHIBITS Exhibit-P 1OF THE ASSESSMENT ORDER DATED 9..03..2024 WITH DIN: ITBA/AST/S/147/2023-24/1062300111(1) Exhibit-P 2OF THE DEMAND NOTICE DATED 9..03..2024 WITH DIN:ITBA/AST/S/15/2023-24/1062300176(1) Exhibit-P 3OF THE APPEAL MEMORANDUM IN FORM NO: 35WITH

ACKNOWLEDGEMENT

BEARING

NUMBER: 173109220120424 Exhibit -P4OF THE STAY PETITION DATED 12..04..2024 FILED ON 03..05..2024 Exhibit -P5OF THE ORDER IN SREE DHARMA PARIPALANA 16287/2024 DATED 23.04..2024

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