UNNIKRISHNAN K vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESS

WP(C)/3924/2023HC KeralaKLHC01009431202306 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
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What were the facts?

The petitioner, Unnikrishnan K, filed a writ petition before the High Court of Kerala seeking a direction for the expeditious disposal of his appeal (Ext.P2) and stay petition (Ext.P4). The appeal was filed against an assessment order (Ext.P1). The respondents are various income tax authorities, including the National E-Assessment Centre, the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, and the Income Tax Officer, Ward-1 & TPS, Tirur. The assessment year(s) are not specified in the judgment. The procedural history involves the filing of the assessment order, the appeal, and the stay petition, with the petitioner now seeking a directive for their disposal.

What did the High Court hold?

The High Court of Kerala admitted the writ petition and directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to take up the petitioner's appeal (Ext.P2) and stay petition (Ext.P4). The court ordered that the stay petition be heard and disposed of within two months from the date of the order. Furthermore, the court directed that coercive steps for recovery of the demand shall be kept in abeyance until the stay petition is disposed of. The court did not delve into the merits of the assessment order or the appeal itself, focusing solely on the procedural aspect of ensuring timely disposal of the pending applications. No issues were left undecided, as the court granted the limited relief sought.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of his appeal and stay petition by the 2nd respondent (Commissioner of Income Tax (Appeals))? Assessee's Contention: The petitioner's sole contention, as reflected in the limited prayer of the writ petition, is for a direction to the 2nd respondent to dispose of Ext.P2 appeal and Ext.P4 stay petition. No specific authorities or precedents were cited in the judgment for this prayer. Revenue's Contention: The Standing Counsel for the respondents took notice. The judgment does not record any specific arguments or 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 T.R.RAVI MONDAY, THE 6TH DAY OF FEBRUARY 2023 / 17TH MAGHA, 1944 WP(C) NO. 3924 OF 2023 PETITIONER: UNNIKRISHNAN K KUNNAMPALLY, U.K. HOUSE, WANDOOR, MALAPPURAM, PIN - 679328 BY ADVS. S.ARUN RAJ C.T.SUJA ARJUN S.RAJ RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NORTH BLOCK, DELHI, PIN - 110001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI, PIN - 110001 3 INCOME TAX OFFICER WARD-1 & TPS, TIRUR, TOWN HALL ROAD, TIRUR, PIN - 676101 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 3924 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.3924 of 2023 -------------------------------------------- Dated this the 6th day of February, 2023 JUDGMENT Admit. Standing counsel takes notice f

The order continues below.

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