ELDHO VARGHESE vs. THE CENTRAL BOARD OF DIRECT TAXES

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WP(C)/17599/2024HC KeralaKLHC01105713202414 May 2024Author: HONOURABLE MR.JUSTICE VIJU ABRAHAM3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, after hearing both sides, inclined to dispose of the writ petition with a specific direction. The court directed the 3rd respondent (Commissioner of Income Tax (Appeals)) to take up the stay petition (Ext.P4) and pass orders thereon within an outer limit of two months from the date of receipt of a copy of the judgment. Furthermore, the court ordered that all proceedings pursuant to the order of assessment (Ext.P2) 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 appeal itself, but rather on the procedural aspect of ensuring a timely decision on the stay application.

What were the facts?

The petitioner, Eldho Varghese, is aggrieved by an order of assessment, Ext.P2. He has filed an appeal, Ext.P3, along with a stay petition, Ext.P4, before the 3rd respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal and stay petition are stated to be pending. The petitioner has approached the High Court of Kerala seeking an expeditious disposal of his pending appeal and stay petition. The respondents are the Central Board of Direct Taxes, the Additional Commissioner of Income Tax (Assessment Unit), and the Commissioner of Income Tax (Appeals). The assessment year(s) are not specified in the judgment.

What were the issues?

1. Whether the petitioner is entitled to an expeditious disposal of his pending appeal and stay petition before the 3rd respondent (Commissioner of Income Tax (Appeals))? Assessee's Contention: The petitioner seeks an expeditious disposal of his appeal and stay petition, which are currently pending before the 3rd respondent. The petitioner's primary prayer is for the authorities to consider and decide these pending matters promptly. Revenue's Contention: The judgment records that the court heard both sides. However, the specific contentions of the revenue regarding the expeditious disposal of the appeal and stay petition are not detailed in the provided text. The revenue's participation in the hearing is acknowledged, but their arguments are not elaborated.

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. 17599 OF 2024 PETITIONER: ELDHO VARGHESE AGED 51 YEARS, S/O T.C.VARGHESE THENGANAMOLAM HOUSE VENGOLA P.O. ARAKAPADY, PERUMBAVOOR ERNAKULAM, PIN - 683556 BY ADVS. K.P.PRADEEP T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN – 110001 REPRESENTED BY ITS CHAIRMAN 2 ADDITIONAL COMMISSIONER OF INCOME TAX ASSESSMENT UNIT, INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE, DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 BY ADVS. CHRISTOPHER ABRAHAM P.R.AJITH KUMAR(K/000708/1998) 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.17599 of 2024 : 2 : VIJU ABRAHAM, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.17599 of 2024 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 14th day of May, 2024

JUDGMENT Aggrieved by Ext.P2 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 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 proceedings pursuant to Ext.P2 shall be kept in abeyance. VIJU ABRAHAM

JUDGE anm

W.P.(C). No.17599 of 2024 : 3 : APPENDIX OF WP(C) 17599/2024 PETITIONER EXHIBITS Exhibit P1OF THE INCOME TAX RETURN ACKNOWLEDGMENT DATED 29-04-2021 FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2013-2014 Exhibit P2OF THE ASSESSMENT ORDER NO ITBA/AST/S/147/2021-22/1042264611(1) DATED 31-03-2022 ISSUED BY THE 2ND RESPONDENT Exhibit P3OF THE APPEAL DATED 07-05-2024 FILED FOR THE YEAR 2013-14 BEFORE THE 3RDRESPONDENT BY THE PETITIONER Exhibit P4OF THE STAY PETITION DATED 07- 05-2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P5OF THE DEMAND NOTICE NO ITBA/AST/S/156/2021-

22/1042264776(1) DATED 31-03-2022 ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P6OF THE JUDGMENT IN WA NO 491 OF 2024 DATED 05-04-2024 PASSED BY THE HON'BLE DIVISION BENCH RESPONDENTS' EXHIBITS : NIL.

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