SHAIJU SALIM, vs. THE CENTRAL BOARD OF DIRECT TAXES,

WP(C)/9724/2024HC KeralaKLHC01090388202412 March 2024Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by directing the 4th respondent (Commissioner of Income Tax (Appeals)) to consider and pass orders on the stay petitions filed by the petitioner along with his appeals. The Court also directed that an opportunity of hearing be afforded to the petitioner. Furthermore, any proceedings for the recovery of amounts due under the assessment orders (Exts.P1 and P2) shall remain suspended until orders are passed on the stay petitions, as directed. The Court did not decide on the merits of the assessment orders or the appeals themselves, focusing solely on the procedural aspect of the stay petitions.

What were the facts?

The petitioner, Shaiju Salim, is challenging assessment orders for Assessment Years 2020-21 and 2022-23. He has filed appeals and stay petitions before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The petitioner's sole request in this writ petition is for a direction to the appellate authority to consider and decide his stay petitions. He also seeks a stay on recovery proceedings pending the decision on these stay petitions. The matter was heard by the High Court of Kerala.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of his stay petitions filed along with appeals against assessment orders for AY 2020-21 and 2022-23? (Question of law and procedure) Assessee's Contention: The petitioner seeks a direction for the 4th respondent (Commissioner of Income Tax (Appeals)) to consider and pass orders on the stay petitions filed along with appeals (Exts.P3 and P4) and to stay recovery proceedings pending the decision on the stay petitions. Revenue's Contention: The Standing Counsel for the respondent Department was heard.

Which sections of the Income-tax Act were involved?

None explicitly mentioned in the judgment text provided.

AI-generated summary — verify with the full judgment below

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. 9724 OF 2024 PETITIONER(S): SHAIJU SALIM, AGED 36 YEARS S/O. SALIM, 708/B, S F MANZIL, VENGANOOR, KALLIYOOR SOUTH, THIRUVANANTHAPURAM, PIN – 695042 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, REPRESENTED BY ITS CHAIRMAN, PIN - 110001 2 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AAYAKKAR BHAVAN, KOWADIAR, THIRUVANANTHAPURAM, PIN - 695003 3 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 4 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. P.R.AJITH KUMAR(K/000708/1998), STANDING COUNSEL CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C.)NO.9724 OF 2024 2 JUDGMENT Dated this the 12th day of March, 2024 The petitioner suffered Exts.P1 and P2 orders of assessment for the assessment years 2020-21 and 2022-23, under the provisions of the Income Tax Act, 1961. The petitioner has preferred Exts.P3 and P4 appeals along with stay petitions before the 4th respondent. The only relief sought for by the petitioner is for a direction to the 4th respondent to consider and pass orders on the stay petitions, and to stay any proceedings for recovery of the amounts assessed, in terms of Exts.P1 and P2, pending consideration of the stay petitions.

Heard the learned Standing Counsel appearing for the respondent Department also. Having regard to the facts and circumstances of the case and considering the limited nature of the relief sought for by the petitioner, this Writ Petition

W.P.(C.)NO.9724 OF 2024 3 will stand disposed of, directing the 4th respondent to consider and pass orders on the stay petitions filed along with Exts.P3 and P4 appeals, after affording an opportunity of hearing to the petitioner. Any proceedings for recovery of amounts, due in terms of Exts.P1 and P2 shall remain suspended, till orders are passed on the stay petitions, as directed above. GOPINATH P. JUDGE NB/12-3

W.P.(C.)NO.9724 OF 2024 4

Appendix — schedule of exhibits

APPENDIX OF WP(C) 9724/2024 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2020-21 DATED NIL EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER ISSUED TO THE PETITIONER FOR THE ASSESSMENT YEAR 2022-23 DATED 08-01-2024 EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM DATED 02-03- 2024 FILED FOR THE YEAR 2020-21 FILED BEFORE THE FIRST APPELLATE AUTHORITY EXHIBIT P3(a) TRUE COPY OF THE STAY APPLICATION DATED 2-3- 2024 SUBMITTED ALONG WITH EXT P3 APPEAL EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM DATED 29-02- 2024 FILED FOR THE YEAR 2022-23 FILED BEFORE THE FIRST APPELLATE AUTHORITY EXHIBIT P4(a) TRUE COPY OF THE STAY APPLICATION DATED 28-02- 2024 SUBMITTED ALONG WITH EXT P4 APPEAL EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE DATED 16-2-2024 ISSUED UNDER SECTION 156 FOR THE ASSESSMENT YEAR 2022-23 RESPONDENTS’ EXHIBITS: NIL TRUE COPY P.A. TO JUDGE

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