ALVAIKUTTY, vs. THE NATIONAL FACELESS ASSESSMENT CENTRE,

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WP(C)/22601/2023HC KeralaKLHC01049513202312 July 2023Author: HONOURABLE MR.JUSTICE C.S.DIAS5 pages
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What did the High Court hold?

The High Court directed the third respondent (NFAC) to consider and dispose of the stay petition (Ext P6) expeditiously, within three months from the date of receipt of a certified copy of the judgment, after providing the petitioner an opportunity to be heard. The Court also stipulated that if a conditional stay order is proposed, reasons must be provided. Furthermore, until an order is passed on the stay petition, all coercive proceedings pursuant to the assessment order (Ext P2) and demand notice (Ext P3) shall be deferred. The Court noted that the stay petition had been pending since June 23, 2023. No issue was expressly left undecided.

What were the facts?

The petitioner, Alvaikutty, filed a writ petition before the High Court of Kerala seeking a direction to the National Faceless Appeal Centre (NFAC) to expeditiously consider and dispose of his appeal and stay petition. The petitioner was aggrieved by an assessment order and a demand notice. He filed an appeal before the NFAC on May 5, 2022, and subsequently, a stay petition on June 23, 2023. The petitioner apprehended coercive proceedings by the respondents during the pendency of his stay petition. The High Court heard the petitioner's counsel and the standing counsel for the revenue.

What were the issues?

1. Whether the High Court should direct the National Faceless Appeal Centre (NFAC) to expeditiously consider and dispose of the petitioner's stay petition (Ext P6) and appeal (Ext P5)? (Question of procedure and administrative efficiency). The petitioner argued that his appeal and stay petition have been pending and he apprehends coercive action. The revenue did not record any specific arguments against the expeditious disposal.

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 12TH DAY OF JULY 2023 / 21ST ASHADHA, 1945 WP(C) NO. 22601 OF 2023 PETITIONER: ALVAIKUTTY, AGED 56 YEARS S/O BEERAN ALGHAZALIMAHAL AMBALAKKAL, ANDIYOORKUNNU ROAD, PULIKKAL PO, MALAPPURAM , KERALA, PIN – 673637 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL RESPONDENTS: 1 THE NATIONAL FACELESS ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NAFAC), PIN – 110001 2 INCOME TAX OFFICER, WARD 2, TIRUR, MALAPPURAM DISTRICT 676101, PIN – 676101 3 THE NATIONAL FACELESS APPEAL , CENTRE (NFAC) INCOME TAX DEPARTMENT, MINISTRY OF FINANCE C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTER, NEW DELHI- 110001,REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NAFAC), PIN – 110001 4 THE MANAGER FEDERAL BANK, CAPITAL TOWER ALINGAL PULIKKAL, MALAPPURAM DISTRICT, KERALA-673637. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.22601/2023 -:2:- Dated this the 12th day of July,2023

J U D G M E N T The writ petition is filed to direct the third respondent to consider and dispose of Ext P5 appeal and Ext P6 stay petition, expeditiously.

2.

The petitioner’s case is that, aggrieved by Ext P2 assessment order and Ext P3 demand notice, the petitioner has preferred Ext P5 appeal before the third respondent on 05.05.2022. Subsequently, on receipt of Exts P7 to P9, the petitioner has filed Ext P6 stay petition before the third respondent on 23.06.2023. The petitioner is apprehensive that the respondents may enforce Exts P2 & P3 through Exts P7 to P9 during the pendency of Ext P6 stay petition. Hence, the writ petition.

3.

Heard; Sri. M.P.Shameem Ahamed, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Standing Counsel appearing for the respondents 1 to 3. In view of the limited relief that I propose to pass, notice to the fourth respondent is dispensed with.

4.

Having considered the pleadings and materials on record and taking note of the fact that Ext P6 stay petition is pending consideration before the third respondent since 23.06.2023, I deem it appropriate to dispose of the writ petition. Resultantly, I order the writ petition as follows: (i) The third respondent is directed to consider and dispose of Ext P6 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, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that, if the third respondent proposes to pass any conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext P6 stay petition, all further coercive proceedings pursuant to Exts P2 & P3 shall stand deferred. C.S.DIAS,JUDGE DST/12.07.23 //// P.A.To Judge

Appendix — schedule of exhibits
APPENDIX PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE FORM 26AS IN THE NAME OF THE PETITIONER FOR THE F.Y 2016-17 (A.Y 2017- 18) EXHIBIT P2 COPY OF THE ASSESSMENT ORDER DATED 23.03.2022 EXHIBIT P3 COPY OF THE DEMAND NOTICE DATED 23.03.2022 EXHIBIT P4 COPY OF THE ORDER NO.187/3/2020/ITA-I, DATED 13.08.2020 EXHIBIT P5 COPY OF THE FORM NO.35 FILED ON 05.05.2022 ALONG WITH THE STATEMENT OF FACTS AND THE GROUNDS OF APPEAL EXHIBIT P6 COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT ALONG WITH THE ACKNOWLEDGMENT GENERATED ON THE INCOME TAX PORTAL FOR FILING OF THE STAY PETITION DATED 23.06.2023 EXHIBIT P7 COPY OF THE NOTICE DATED 20.06.2023 ISSUED UNDER SECTION 226 OF IT ACT FOR THE ATTACHMENT OF BANK ACCOUNT NUMBER 20674100001666 EXHIBIT P8 COPY OF THE NOTICE DATED 20.06.2023 ISSUED UNDER SECTION 226 OF IT ACT FOR THE ATTACHMENT OF BANK ACCOUNT NUMBER 20672100001553 EXHIBIT P9 COPY OF THE RECOVERY NOTICE DATED 21.06.2023 ISSUED BY THE 2ND RESPONDENT TO THE ICICI PRUDENTIAL LIFE INSURANCE COMPANY LIMITED, TIRUR BRANCH RESPONDENT EXHIBITS: NIL

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