DEEPAK PADIKKAPARAMBIL vs. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/14366/2023HC KeralaKLHC01031197202325 April 2023Author: HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.3 pages
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What were the facts?

The petitioner, Deepak Padikkaparamibil, filed a writ petition before the High Court of Kerala challenging an assessment order (Ext.P1). He had also filed an appeal (Ext.P2) and a stay application (Ext.P3) before the National Faceless Appeal Centre (NFAC), Delhi. The petitioner contended that the respondent (1st respondent, likely the assessing authority) was proposing to initiate coercive proceedings despite the pending appeal. He sought a direction for the NFAC to consider his appeal and stay application and to stay all coercive proceedings until the disposal of the appeal.

What did the High Court hold?

The High Court directed the 2nd respondent (National Faceless Appeal Centre) to consider the stay petition within three months from the date of the order. Until orders were passed on the stay petition, all coercive steps against the petitioner were to be kept in abeyance. The writ petition was disposed of with these directions. The court did not decide the merits of the assessment order or the appeal itself, but rather focused on ensuring the appeal and stay application were considered promptly and providing interim relief against coercive actions.

What were the issues?

1. Whether the High Court should direct the National Faceless Appeal Centre (NFAC) to consider the petitioner's appeal and stay application within a specific timeframe. (Question of procedure and administrative direction) 2. Whether coercive proceedings should be stayed pending the disposal of the petitioner's appeal before the NFAC. (Question of interim relief) Assessee's Contentions: The petitioner argued that he had a strong case to challenge the assessment order and that coercive proceedings should not be initiated while his appeal and stay application were pending before the NFAC. He prayed for a direction to the NFAC to consider these applications and to stay coercive actions. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUE AY, THE 25TH DAY OF APRIL 2023 / 5TH VAISAKHA, 1945 WP(C) NO. 14366 OF 2023 PETITIONER: DEEPAK PADIKKAPPARAMBIL AGED 29 YEARS S/O. CHANDRAN, PADIKKAPPARAMBIL HOUSE, AYILAKKAD, EDAPPAL, MALAPPURAM, PIN - 679576 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 3 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD 1 & TPS, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD, PIN - 678014 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

MOHAMMED NIAS. C.P.,J - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- Dated this the 25th day of April, 2023 JUDGMENT The petitioner, aggrieved by Ext.P1 order of assessment has filed Exts.P2 appeal along w

The order continues below.

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