M/S. KIZHAKKEPARAMBIL NATURAL ROCK CONSTRUCTIONS LLP vs. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/5608/2023HC KeralaKLHC01013380202321 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

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What were the facts?

The petitioner, M/s. KizhakkeParambil Natural Rock Constructions LLP, filed a writ petition before the High Court of Kerala seeking a direction for the expeditious disposal of their appeal and stay petition. The appeal was filed against an assessment order (Ext.P1) passed by the Income Tax Department, and the stay petition (Ext.P3) was filed along with the appeal (Ext.P2). The petitioner sought a direction to the National Faceless Appeal Centre (NFAC), Delhi (the 2nd respondent), to hear and dispose of these pending matters. The assessment year(s) and the specific amount in dispute are not recorded in the judgment. The procedural history involves the filing of the assessment order, the appeal, and the stay petition, followed by the present writ petition seeking a directive for their disposal.

What did the High Court hold?

The High Court of Kerala, in its writ jurisdiction, admitted the writ petition. The Court considered the limited prayer made by the petitioner, which was for a direction to the 2nd respondent (National Faceless Appeal Centre - NFAC) to dispose of the pending appeal and stay petition. The Court disposed of the writ petition by directing the 2nd respondent to take up the appeal (Ext.P2) and the stay petition (Ext.P3) and to hear and dispose of the stay petition within a period of two months. Furthermore, the Court ordered that coercive steps for recovery of the demand shall be kept in abeyance until the disposal of the stay petition. The principle established is that the High Court can direct appellate authorities to dispose of pending matters within a stipulated time, especially when a stay petition is involved, and can grant interim protection against coercive recovery.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the National Faceless Appeal Centre (NFAC) to dispose of the pending appeal and stay petition filed by the assessee? Assessee's Contention: The assessee contended that their appeal (Ext.P2) and stay petition (Ext.P3) against the assessment order (Ext.P1) are pending before the 2nd respondent (NFAC). The limited prayer is for a direction to the 2nd respondent to dispose of these pending matters expeditiously. Revenue's Contention: The judgment does not record any specific contentions from the revenue (respondents 1, 2, and 3). However, the Standing Counsel for the 3rd respondent took notice, and DSGI took notice for respondents 1 and 2, indicating their appearance and acknowledgment of the 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 TUE AY, THE 21ST DAY OF FEBRUARY 2023 / 2ND PHALGUNA, 1944 WP(C) NO. 5608 OF 2023 PETITIONER: 1 M/S. KIZHAKKEPARAMBIL NATURAL ROCK CONSTRUCTIONS LLP 1/302, VADAKKEKALAM, MANGALAM DAM, PAKLAKKAD, PIN - 678706 REPRESENTED BY ITS. DESIGNATED PARTNER, TOM GEORGE. 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 NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001 REPRSENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS) 3 THE INCOME TAX OFFICER WARD 2, INCOME TAX DEPARTMENT, PALAKKAD, PIN - 678014 SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.5608 of 2023 2 T.R. RAVI, J. ------------------------------------ W.P.(C.) No.5608 of 2023 ------------------------------------ Dated this the 21st day of February, 2023 JUDGMENT Admit. DSGI takes notice for respondents 1 and 2. Standing counsel takes notice for the 3

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