MUBARACK NADUVILA VALAPPIL vs. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/11417/2023HC KeralaKLHC01025476202311 April 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI4 pages

AI SummaryRemanded

What were the facts?

The petitioner, Mubarak Naduvila Valappil, filed a writ petition before the High Court of Kerala seeking a direction for the disposal of appeals and stay petitions pending before the National Faceless Appeal Centre, Delhi (NFAC). The petitioner had filed appeals (Exts. P3 and P4) along with stay petitions (Exts. P6 and P7) and a delay condonation petition (Ext. P8). The Income Tax Officer, Ward 1 & TPS, Palakkad, had issued a demand notice (Ext. P2). The petitioner's primary grievance was the delay in the adjudication of these matters by the appellate authority.

What did the High Court hold?

The High Court, in view of the limited prayer made by the petitioner, disposed of the writ petition by directing the 2nd respondent (NFAC) to first take up and pass orders on the delay condonation petition (Ext. P8). Upon condoning the delay, the NFAC was directed to consider and dispose of the stay petitions (Exts. P6 and P7) filed along with the appeals (Exts. P3 and P4) within two months. Furthermore, the Court ordered that coercive steps for recovery pursuant to the demand notice (Ext. P2) shall be kept in abeyance until the disposal of the stay petitions. The judgment did not delve into the merits of the appeals or the reasons for the delay.

What were the issues?

1. Whether the High Court should direct the National Faceless Appeal Centre (NFAC) to dispose of pending appeals and stay petitions filed by the petitioner? (Question of procedure/administrative direction). The petitioner argued for a speedy resolution of their pending appeals and stay applications, highlighting the delay in adjudication. The revenue, represented by the Standing Counsel, accepted notice. No specific arguments from the revenue regarding the delay or the merits of the appeals were recorded in the judgment.

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 TUE AY, THE 11TH DAY OF APRIL 2023 / 21ST CHAITHRA, 1945 WP(C) NO. 11417 OF 2023 PETITIONER: 1 MUBARACK NADUVILA VALAPPIL AGED 55 YEARS NADUVILA VALAPPIL, PILATHARA, CHUNANGAD S.O, PALAKKAD, PIN - 679511 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA 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, (APPEALS, PIN – 110001 REPRESENTED BY THE COMMISSIONER OF INCOME TAX 3 THE INCOME TAX OFFICER, WARD 1 & TPS, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD, PIN - 678014 SRI. JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11417 of 2023 2 T.R. RAVI, J. ------------------------------------ W.P.(C.) No.11417 of 2023 ------------------------------------ Dated this the 11th day of April, 2023 JUDGMENT Admit. Standing Counsel takes notice for the respondents.

The limited prayer in the writ petition is for a direction to the 2nd responden

The order continues below.

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