GIREESH SREEDHARA KURUP, vs. THE INCOME TAX OFFICER,

WP(C)/8376/2019HC KeralaKLHC01021249201920 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the 3rd respondent-Tribunal to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Furthermore, the Court ordered that all recovery proceedings based on the assessment order shall be kept in abeyance until the disposal of the stay application. The Court did not decide on the merits of the appeal or the stay application itself, but rather on the procedural aspect of its timely consideration. The ratio decidendi is that a stay application filed before the Tribunal should be considered expeditiously, and recovery proceedings should be halted pending its disposal.

What were the facts?

The petitioner, Gireesh Sreedhara Kurup, operating as Ramco Home Appliances, filed a writ petition before the High Court of Kerala. The petition was filed against Ext.P2 order, and the petitioner had subsequently filed an appeal (Ext.P3) before the Income Tax Appellate Tribunal (3rd respondent). Along with the appeal, a stay application (Ext.P3(a)) was also filed. The core of the petition revolves around seeking a direction for the timely disposal of this stay application by the Tribunal.

What were the issues?

1. Whether the Tribunal should be directed to consider the stay application filed by the petitioner? (Mixed question of law and fact, concerning the procedural fairness and timely adjudication of tax matters). The petitioner argued for a direction to the Tribunal to consider the stay application. The revenue's contentions, if any, are not recorded in the judgment. The judgment does not explicitly state any arguments made by the revenue.

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 A.MUHAMED MUSTAQUE WEDNESDAY,THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No. 8376 of 2019 PETITIONER: GIREESH SREEDHARA KURUP, RAMCO HOME APPLIANCES, PULIYANETH BUILDING, NH 47- HARIPAD-690514, ALAPPUZHA DISTRICT. BY ADVS. SRI.T.M.SREEDHARAN (SENIOR.) SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD-1, ALAPPUZHA-688001. 2 THE COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM, FIRST FLOOR, KOTTAYAM PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686001. 3 THE ASSISTANTE REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, 1ST FLOOR, (BLOCK C-1 AND C-II), KENDRIYA BHAVAN, OPP.CSEZ, KAKKANAD, COCHIN-682037. OTHER PRESENT: SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.8376/2019 2

J U D G M E N T The petitioner, as against Ext.P2 order, filed Ext.P3 appeal before the 3rd respondent. The petitioner also filed Ext.P3(a) stay application. Considering the facts and circumstances of the case, there shall be a direction to the 3rd respondent-Tribunal to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.8376/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT, DATED 27.03.2013. EXHIBIT P2OF APPELLATE ORDER PASSED BY THE 2ND RESPONDENT IN ITA NO.10/ALP/CIT(A)/KTM/2013-14 DATED 27.02.2018 EXHIBIT P3OF MEMORANDUM OF APPEAL DATED 21/04/2008 FILED BY THE APPELLANT BEFORE THE 3RD RESPONDENT EXHIBIT P3(a)OF THE STAY PETITION FILED BY THE APPELLANT BEFORE THE 3RD RESPONDENT EXHIBIT P4OF THE RECOVERY NOTICE DATED 12.02.2019 ISSUED BY THE 1ST RESPONDENT RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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