SITARAM THRIKKUR SUBBARAMAN., vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,

WP(C)/13537/2023HC KeralaKLHC01029459202313 April 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryRemanded

What were the facts?

The petitioner, Sitaram Thrikkur Subbaraman, filed a writ petition before the High Court of Kerala seeking a direction for the expeditious disposal of his appeal and stay petition. The appeal was filed against an assessment order (Ext.P1) and a stay petition (Ext.P3) was also pending. The petitioner requested the 2nd respondent, the National Faceless Appeal Centre, Delhi, to adjudicate these matters. The assessment year(s) and the specific authority that passed the assessment order are not explicitly stated in the judgment. The amount in dispute is also not mentioned. The procedural history involves the filing of the appeal and stay petition before the appellate authority.

What did the High Court hold?

The High Court of Kerala, in its limited prayer, directed the 2nd respondent, the National Faceless Appeal Centre, Delhi, to take up the petitioner's appeal (Ext.P2) and stay petition (Ext.P3) for hearing and disposal. The court ordered that the stay petition should be disposed of within two months. Furthermore, the court directed that coercive steps for recovery of the demand shall be kept in abeyance until the disposal of the stay petition. The judgment does not address the merits of the appeal or the assessment order itself, focusing solely on the procedural aspect of timely disposal. No issues were expressly left undecided.

What were the issues?

1. Whether the 2nd respondent (National Faceless Appeal Centre, Delhi) should be directed to dispose of the pending appeal (Ext.P2) and stay petition (Ext.P3) filed by the petitioner? The petitioner's contention is that he is seeking a direction for the speedy disposal of his appeal and stay petition. The judgment does not record any specific arguments from the revenue's side regarding the disposal of the appeal and stay petition. The core issue revolves around the timeline for adjudication of the pending appellate proceedings.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945 WP(C) NO. 13537 OF 2023 PETITIONER: SITARAM THRIKKUR SUBBARAMAN., AGED 58 YEARS, S/O. T.B. SUBBARAMA IYER, XXXI/289, LAKSHMI NIVAS, PUSHPAGIRI, THRISSUR, PIN - 680002 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE, DELHI 110001, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS). 3 THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, WARD 2 (1), AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR, PIN - 680001 SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 13537 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.13537 of 2023 -------------------------------------------- Dated this the 13th day o

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