PALAKKAPARAMBIL HAMEED ABDUL MAJEED, vs. ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/24325/2023HC KeralaKLHC01053264202325 July 2023Author: HONOURABLE MR.JUSTICE C.S.DIAS7 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 petitions (Exts.P15 to P21) expeditiously and in accordance with law. The court specified that this disposal should occur within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. Furthermore, if the second respondent intended to pass a conditional order of stay, they were directed to provide reasons for the same. Until orders were passed on the stay petitions, all further proceedings pursuant to the notice (Ext.P22) concerning the penalty orders (Exts.P1 to P7) were deferred. The court did not decide on the merits of the appeals or the penalty orders themselves.

What were the facts?

The petitioner, Palakkaparambil Hameed Abdul Majeed, filed a writ petition before the High Court of Kerala seeking a direction for the expeditious disposal of stay petitions (Exts.P15 to P21) filed before the second respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi. The petitioner had filed appeals (Exts.P8 to P14) against penalty orders (Exts.P1 to P7). These stay petitions were filed on May 31, 2023. During the pendency of these appeals and stay petitions, the third respondent, Deputy Commissioner of Income Tax, issued a notice (Ext.P22). The petitioner sought intervention from the High Court to ensure the timely consideration of their stay applications.

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 stay petitions filed by the petitioner. Assessee's Contention: The petitioner argued that their stay petitions, filed along with appeals against penalty orders, were pending before the second respondent. They sought a direction for the immediate and expeditious disposal of these petitions. The issuance of further notice (Ext.P22) by the third respondent during this pendency necessitated the present writ petition. Revenue's Contention: The revenue, represented by its counsel, appeared before the court. No specific arguments or contentions were recorded in the judgment for the revenue.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 24325 OF 2023

T.C.34/71

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

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 25TH DAY OF JULY 2023 / 3RD SRAVANA, 1945 WP(C) NO. 24325 OF 2023 PETITIONER: PALAKKAPARAMBIL HAMEED ABDUL MAJEED, AGED 71 YEARS T.C.34/711, PALAKKAPARAMBIL HOUSE, VELIYANNUR, THRISSUR, KERALA, PIN - 680021 BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110001 3 DEPUTY COMMISSIONER OF INCOME TAX DCIT CIRCLE 1(1) & TPS, THRISSUR, PIN - 680021 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 24325 OF 2023 2 Dated this the 25th day of July, 2023

JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts.P15 to P21 stay petitions, expeditiously.

The petitioner's case is that, aggrieved by Exts.P1 to P7 penalty orders, the petitioner has preferred Exts.P8 to P14 appeals before the second respondent. Along with the appeals, the petitioner also preferred Ext.P15 to P21 stay petitions on 31.5.2023. During the pendency of the appeals and the stay petitions, the third respondent has issued Ext.P22 notice. Hence, the writ petition.

Heard; Sri. Anil D. Nair, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counsel appearing for the respondents.

WP(C) NO. 24325 OF 2023 3

Having considered the pleadings and materials on record and taking note of the fact that Exts.P15 to P21 stay petitions are pending before the second respondent, 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 Exts.P15 to P21 stay petitions, 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 the judgment, after affording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Exts.P15

WP(C) NO. 24325 OF 2023 4 to P21, all further proceedings pursuant to Ext.P22 notice, so far it pertains to Exts. Ext.P1 to P7 shall stand deferred. rmm25/7/2023 C.S.DIAS, JUDGE

WP(C) NO. 24325 OF 2023 5

Appendix — schedule of exhibits

APPENDIX OF WP(C) 24325/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2008- 09 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P2 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2009- 10 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P3 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2010- 11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P4 TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2011- 12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P5 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2012- 13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P6 TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2013- 14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P7 TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2014- 15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P8 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2008-09 FILED BY THE WP(C) NO. 24325 OF 2023 6 PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020 Exhibit P9 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020 Exhibit P10 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P11 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P12 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P13 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020 Exhibit P14 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P15 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 Exhibit P16 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 WP(C) NO. 24325 OF 2023 7 Exhibit P17 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023. Exhibit P18 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 Exhibit P19 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023. Exhibit P20 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 Exhibit P21 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 Exhibit P22 TRUE COPY OF NOTICE DATED 26.5.2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.

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