MOHAMMED ALI MUSLIMVEETTIL vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

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WP(C)/32024/2023HC KeralaKLHC01071056202303 October 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH6 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petitions with a specific direction to the 2nd respondent, the National Faceless Appeal Centre, Delhi. The Court directed the 2nd respondent to consider the applications for condonation of delay and decide them within a period of two months from the date of the order. Furthermore, the Court stipulated that any recovery made from the petitioner concerning the assessment and penalty orders would be subject to the final outcome of the appeals pending before the 2nd respondent. The Court did not decide on the merits of the assessment or penalty, nor did it address the substantive grounds of appeal, as the matter was disposed of based on the submissions regarding the pending applications and the need for expeditious consideration. The issue of whether the writ petition was maintainable in light of alternative remedies was implicitly addressed by the Court's intervention to direct the appellate authority.

What were the facts?

The petitioner, Mohammed Ali Muslimveettil, an assessee under the Income Tax Act, 1961, is challenging assessment orders for the assessment year 2021-2022. The assessing authority, the National Faceless Assessment Centre, Delhi, finalized the assessment under Section 144 read with Section 144B and Section 270A of the Act. This resulted in a demand of Rs. 16,82,26,518/-, which included Rs. 10,09,85,255/- and a penalty of Rs. 11,21,51,012/-. The petitioner filed appeals before the National Faceless Appeal Centre, Delhi (2nd respondent), along with applications for condonation of delay and for a stay on recovery. The petitioner's grievance is that these appeals have not been considered, and recovery proceedings are being initiated.

What were the issues?

1. Whether the High Court should entertain a writ petition when the assessee has alternative remedies available before the appellate authorities under the Income Tax Act, 1961? 2. Whether the 2nd respondent (National Faceless Appeal Centre) should be directed to expeditiously consider the petitioner's applications for condonation of delay and stay pending appeal? Assessee's Contention: The assessee argued that their appeals have not been taken up for consideration, and the revenue authorities are proceeding to recover the entire assessed amount. The writ petitions were filed to seek a direction for the expeditious disposal of the pending applications. Revenue's Contention: The learned Standing Counsel for the revenue requested two months' time for the 2nd respondent to take a decision on the applications for condonation of delay and the stay application.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 270A

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 32044 OF 2023
WP(C).32024/2023

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WP(C) NO. 32044 OF 2023 PETITIONER/S: MOHAMMED ALI MUSLIMVEETTIL AGED 47 YEARS MUSLIMVEETTIL HOUSE, KONDOORKARA, ONGALLUR, PATTAMBI, PALAKKAD, PIN - 679313 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).32024/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WP(C) NO. 32024 OF 2023 PETITIONER/S: MOHAMMED ALI MUSLIMVEETTIL AGED 47 YEARS MUSLIMVEETTIL HOUSE, KONDOORKARA, ONGALLUR, PATTAMBI, PALAKKAD, PIN - 679313 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIIONAL FACELESS APPEAL CENTRE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).32044/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 3 JUDGMENT Dated this the 3rd day of October, 2023

1.

These writ petitions have been filed by the petitioner, who is an assessee under the provisions of the Income Tax Act,1961 (‘the Act’for short). The assessing authority has finalised the assessment by Ext.P1 order dated 28.06.2023 under Section 144 r/w Section 144 B and Section 270 A of Act for the assessment year 2021-2022, creating a demand of Rs.16,82,26,518/- inclusive of Rs.10,09,85,255/- and penalty of Rs.11,21,51,012/-. Against the two orders, the petitioner has filed an appeal before the 2nd respondent along with application for condonation of delay for filing the appeals as well as the stay application. 2.Learned counsel for the petitioner submits that the appeals has not been taken for consideration and the authorities are proceeding to recover the entire assessed amount against the petitioner. 3.Shri. Jose Joseph, the learned Standing Counsel for the revenue submits that this court may grant two months time for taking a decision on the application for condonation

WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 4 of delay and the stay application . 4.Considering the aforesaid submission, the present writ petitions are disposed of with a direction to the 2nd respondent to consider the applications for condonation of delay, and decide the same within a period of two months. Any recovery made from the petitioner in respect of the assessment and penalty orders shall be subject to the final outcome of the appeals pending before the 2nd respondent. DINESH KUMAR SINGH JUDGE SJ

WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 5

Appendix — schedule of exhibits
APPENDIX OF WP(C) 32024/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2021-22 ISSUED BY THE 1ST RESPONDENT DTD. 23-12-2022 Exhibit P2 COPY OF APPEAL FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2021-22 DTD. 16-09-2023 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTGD. 15-09-2023 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTGD. 15-09-2023 WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 6 APPENDIX OF W P(C) 32044/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2021-22 DTD. 28-06-2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2021-22 DTD. 18-09-2023 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15-09-2023 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15-09-2023

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