Shimjith Peter vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS

WP(C)/26863/2023HC KeralaKLHC01058925202316 August 2023Author: HONOURABLE MR.JUSTICE C.S.DIAS5 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to consider and dispose of the stay petition (Ext.P3) expeditiously, at any rate, within a period of three months from the date of receipt of a certified copy of the judgment. The court also stipulated that if any conditional interim order of stay is proposed, the Commissioner must state the reasons for it. Furthermore, all further proceedings pursuant to the assessment order (Ext.P1) were deferred until orders were passed on the stay petition. The court did not decide on the merits of the appeal itself, focusing solely on the procedural aspect of disposing of the stay petition.

What were the facts?

The petitioner, Shimjith Peter, filed a writ petition before the High Court of Kerala seeking a direction to the second respondent, the Commissioner of Income Tax (Appeals), to expeditiously consider and dispose of his appeal (Ext.P2) and stay petition (Ext.P3). The petitioner had filed the appeal on October 19, 2022, against an assessment order (Ext.P1) passed by the first respondent, the National Faceless Assessment Centre. A stay petition was subsequently filed on February 13, 2023. The petitioner expressed apprehension that the respondents might enforce the assessment order while the appeal and stay petition were pending. The writ petition was filed on August 16, 2023.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously consider and dispose of the pending appeal and stay petition filed by the petitioner? (Question of procedure) The petitioner argued that his appeal and stay petition have been pending for a considerable period, and he is concerned about the enforcement of the assessment order. He sought a direction for speedy disposal. The revenue, represented by its counsel, did not record any specific arguments against the prayer for expeditious disposal in the judgment. The court heard both parties.

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 C.S.DIAS WEDNESDAY, THE 16TH DAY OF AUGUST 2023 / 25TH SRAVANA, 1945 WP(C) NO. 26863 OF 2023 PETITIONER: 1 SHIMJITH PETER AGED 40 YEARS S/O N M PATHROSE, NELLIKKAMURIYIL HOUSE, KRISHNAGIRI P.O, JUBILEE JUNCTION, MEENANGADI, PIN - 673591 BY ADV S.ARUN RAJ RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN - 673001 SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.26863 of 2023 2 C. S. DIAS, J. ------------------------- W.P.(C.) No.26863 of 2023 ------------------------- Dated this the 16th day of August, 2023

JUDGMENT The writ petition is filed to direct the second the respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition, expeditiously.

The petitioner's case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal before the second respondent on 19.10.2022. Subsequently, the petitioner filed Ext.P3 stay petition on 13.02.2023. Although Exts.P2 and P3 are pending consideration, the petitioner is apprehensive that the respondents may enforce Ext.P1 assessment order. Hence, the writ petition.

Heard; Sri.S.Arun Raj, the learned Counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Counsel appearing for the respondents.

Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 is pending consideration before the second respondent since 13.02.2023, I deem it appropriate to direct the second respondent to consider and dispose of the same immediately. Resultantly, I order the writ petition as follows: (i) The second respondent is directed to consider and dispose of Ext.P3 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment. (ii) Needless to mention, if the second respondent proposes to pass any conditional interim order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext.P3, all further proceedings pursuant to Ext.P1 shall stand deferred. C. S. DIAS JUDGE SKP/16-08

Appendix — schedule of exhibits

APPENDIX OF WP(C) 26863/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 20-9- 2022 UNDER SECTION 143(3) R.W.S 144 B OF THE ACT FOR THE AY 2020-21 ALONG WITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE FIRST APPEAL E-FILED ON 19- 10-2022 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2020-21 EXHIBIT P3 A TRUE COPY OF THE STAY PETITION FOR THE AY 2020-21 E-FILED ON 13-02-2023 BEFORE THE 2ND RESPONDENT:- CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE

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