Abdul Gafoor Ammanattu Kuzhiyil vs. INCOME TAX OFFICER

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WP(C)/17521/2024HC KeralaKLHC01105546202414 May 2024Author: HONOURABLE MR.JUSTICE VIJU ABRAHAM3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, after hearing both sides, is inclined to dispose of the writ petition by directing the 3rd respondent (Commissioner of Income Tax (Appeals)) to take up the stay petition (Ext.P4) and pass appropriate orders thereon within an outer limit of two months from the date of receipt of a copy of the judgment. Furthermore, the Court directed that all further proceedings pursuant to the assessment order (Ext.P1) shall be kept in abeyance until a decision is taken on the stay petition as directed. The Court did not decide on the merits of the assessment order or the appeal itself, focusing solely on the procedural aspect of the pending stay petition.

What were the facts?

The petitioner, Abdul Gafour Ammanattu Kuzhiyil, has filed a writ petition before the High Court of Kerala challenging an order of assessment (Ext.P1). The petitioner has filed an appeal (Ext.P3) and a stay petition (Ext.P4) against this assessment order before the 3rd respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi. The appeal and stay petition are stated to be pending. The petitioner's primary request in the writ petition is for an expeditious disposal of the pending stay petition.

What were the issues?

1. Whether the High Court should direct the 3rd respondent to expeditiously consider and pass orders on the stay petition filed by the petitioner. Assessee's Contention: The petitioner seeks an expeditious disposal of the stay petition (Ext.P4) which is pending before the 3rd respondent. The petitioner has also filed an appeal (Ext.P3) against the assessment order (Ext.P1). Revenue's Contention: The judgment does not record any specific contentions from the revenue side regarding the issues raised by the petitioner. The revenue is represented by its Standing Counsel.

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. 17521 OF 2024 PETITIONER: ABDUL GAFOOR AMMANATTU KUZHIYIL AGED 48 YEARS, AMMANATTUKUZHIYIL, PATTAMBI, KOPPAM, AMAYUR PALAKKAD, PIN - 679303 BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS: 1 INCOME TAX OFFICER AYAKAR BHAVAN NON CORP WARD 1(1) ENGLISH CHURCH ROAD PALAKKAD, PIN - 678014 2 ADDITIONAL COMMISSIONER OF INCOME TAX ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE., ROOM NO:245, NORTH BLOCK, NEW DELHI - 110001 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001 BY ADV. SRI.P.G. JAYASHANKAR SRI.JOSE JOSEPH - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No.17521 of 2024 : 2 : VIJU ABRAHAM, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.17521 of 2024 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 14th day of May, 2024

JUDGMENT Aggrieved by Ext.P1 order of assessment, the petitioner has preferred Ext.P3 appeal along with Ext.P4 stay petition which is stated to be pending consideration before the 3rd respondent. The petitioner seeks for an expeditious disposal of the same. After hearing both sides, I am inclined to dispose of this writ petition with a direction to the 3rd respondent to take up Ext.P4 stay petition and pass appropriate orders thereon, within an outer limit of two months from the date of receipt of a copy of this judgment. Till a decision is taken as directed above, all further proceedings pursuant to Ext.P1 shall be kept in abeyance. VIJU ABRAHAM

JUDGE anm

W.P.(C). No.17521 of 2024 : 3 : APPENDIX OF WP(C) 17521/2024 PETITIONER EXHIBITS Exhibit-P 1OF THE ASSESSMENT ORDER DATED 27.03.2024 WITH DIN: ITBA/AST/S/147/2023- 24/1063468190(1) Exhibit-P 2OF THE DEMAND NOTICE DATED 27.03.2024 WITH DIN:ITBA/AST/S/156/2023- 24/1063468370(1) Exhibit-P 3OF THE APPEAL MEMORANDUM IN FORM NO: 35 WITH ACKNOWLEDGEMENT BEARING NUMBER: 189569850260424 Exhibit-P 4OF THE STAY PETITION DATED 26.04.2024 FILED ALONG WITH THE APPEAL MEMORANDUM Exhibit-P 5OF THE ORDER IN SREE DHARMA 16287/2024

DATED 23.04.2024 RESPONDENTS' EXHIBITS : NIL.

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