KOOTHERY NARAYANAN VIJAYAN, vs. ASSESSMENT UNIT -INCOME TAX DEPARTMENT,

WP(C)/8867/2024HC KeralaKLHC01088701202412 March 2024Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the 4th respondent to consider and pass orders on the petitioner's stay petition (Ext.P6) and on the issue of condonation of delay, after affording an opportunity of hearing to the petitioner. Until the 4th respondent passes orders on these applications, any recovery proceedings pursuant to the assessment order (Ext.P2) shall be kept in abeyance. The Court clarified that the 4th respondent is to pass orders on the stay petition on merits only if the delay in filing the appeal is condoned.

What were the facts?

The petitioner, Koothery Narayanan Vijayan, received an order of assessment (Ext.P2) for the assessment year 2018-2019. He filed an appeal (Ext.P5) along with a stay petition (Ext.P6) before the 4th respondent. The petitioner's primary request was for a direction to the 4th respondent to consider and decide the stay petition after providing a hearing, and to halt recovery proceedings under Ext.P2 until a decision on the stay application was made. The Income Tax Department's counsel noted a delay in the filing of the appeal.

What were the issues?

1. Whether the 4th respondent should be directed to consider and pass orders on the petitioner's stay petition (Ext.P6) after affording an opportunity of hearing, and to keep recovery proceedings in abeyance until a decision on the stay petition is taken? The petitioner argued for a direction to the 4th respondent to consider the stay petition and to keep recovery proceedings in abeyance until the stay petition is decided. The revenue contended that there was a delay in filing the appeal.

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 GOPINATH P. TUESDAY, THE 12TH DAY OF MARCH 2024 / 22ND PHALGUNA, 1945 WP(C) NO. 8867 OF 2024 PETITIONER/S: KOOTHERY NARAYANAN VIJAYAN, AGED 74 YEARS S/O.NARAYANAN, VENATTIL HOUSE, PALLURUTHYVELI , PALLURUTHY, KOCHI- 682006, NOW RESIDING AT 12/A, SASTHA NAGAR, PUTHUSERY WEST, KANJIKODE WEST S.O., PALAKKAD, PIN - 678623 BY ADVS. G.KRISHNAKUMAR AGNET JARARD VINAY JOHN.A.J RESPONDENT/S: 1 ASSESSMENT UNIT -INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 110001 2 THE COMMISSIONER OF INCOME TAX ( APPEAL), O/O. THE COMMISSIONER OF INCOME TAX, I S PRESS ROAD, ERNAKULAM, PIN - 682018 3 INCOME TAX OFFICER, NON CORPORATION WARD 2 (4) & TPS,CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 4 THE COMMISSIONER OF INCOME TAX ( APPEAL), APPEAL UNIT , NATIONAL FACELESS ASSESSMENT CENTRE (NAFAC) ROOM NO 401,2ND FLOOR , E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 OTHER PRESENT: CYRIAC TOM- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C) No. 8867 of 2024

JUDGMENT Petitioner suffered Ext.P2 order of assessment under the provisions of the Income Tax Act, 1961 for the assessment year 2018- 2019. Petitioner has preferred Ext.P5 appeal along with Ext.P6 application for stay before the 4th respondent. The only limited relief sought for by the petitioner is for a direction to the 4th respondent to consider and pass orders on Ext.P6 stay petition, after affording an opportunity of hearing to the petitioner, and to keep the recovery proceedings pursuant to Ext.P2 in abeyance till a decision is taken on the stay petition.

The learned Standing Counsel appearing for the Income Tax Department would point out that there is a delay in filing the appeal.

Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the Department, this writ petition stands disposed of directing the 4th respondent to consider and pass orders on Ext.P6 stay petition and on the issue of condonation of delay, after affording an opportunity of hearing to the -3- petitioner. Till such time the orders are passed by the 4th respondent on the applications as above, any proceedings for recovery of amount due in terms of Ext.P2 order of assessment shall be kept in abeyance. It is made clear that the 4th respondent need to pass orders on the stay petition, on merits, only if he decides to condone the delay in filing the appeal. GOPINATH P., JUDGE das

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Appendix — schedule of exhibits

APPENDIX OF WP(C) 8867/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE DEATH CERTIFICATE OF THE PETITIONER'S SON SRI. VINURAJVIJAYAN DATED 03.11.2020 Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.03.2023 PASSED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE DEMAND NOTICE FROM THE FIRST RESPONDENT , DATED 14.09.2023 Exhibit P4 TRUE COPY OF THE COMPUTATION SHEET DATED 28.03.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEARS 2018-2019 PENDING BEFORE THE 4TH RESPONDENT Exhibit P6 TRUE COPY OF THE ACKNOWLEDGMENT OF STAY PETITION FILED BEFORE THE 4TH RESPONDENT

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