MIDHUN RAMAKRISHNA PILLAI vs. COMMISSIONER OF INCOME TAX - APPEAL

WP(C)/3584/2023HC KeralaKLHC01008633202303 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryRemanded

What were the facts?

The petitioner, Midhun Ramakrishna Pillai, is challenging recovery steps initiated based on an assessment order (Ext.P1). The petitioner states that an application for stay of recovery could not be uploaded. The respondents are the Commissioner of Income Tax - Appeal, the National Faceless Appellate Authority, and the Income Tax Officer. The case is before the High Court of Kerala.

What did the High Court hold?

The High Court admitted the writ petition and directed the respondents to provide a link to the petitioner for uploading the stay application against the assessment order (Ext.P1) within one month. Upon the provision of the link, the petitioner is to upload the stay application. Subsequently, the respondents are to consider the stay application, hear the petitioner, and pass orders within one month of receipt. Crucially, coercive steps for recovery are to be kept in abeyance until the disposal of the stay application. The Court did not decide on the merits of the assessment order or the stay application itself, but rather on the procedural aspect of enabling the petitioner to file the stay application.

What were the issues?

1. Whether the petitioner should be provided with a mechanism to upload a stay application against the assessment order, given the inability to do so previously. Assessee's Contention: The petitioner argues that they are aggrieved by recovery steps based on an assessment order and that an application for stay could not be uploaded. The petitioner seeks a direction to facilitate the uploading of this stay application. Revenue's Contention: The Standing Counsel for the Income Tax Department accepted notice for the respondents.

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 FRIDAY, THE 3RD DAY OF FEBRUARY 2023 / 14TH MAGHA, 1944 WP(C) NO. 3584 OF 2023 PETITIONER: MIDHUN RAMAKRISHNA PILLAI KULANGARA VEEDU, VALANCHERRY KILIMANOOR P.O, THIRUVANANTHAPURAM – 695601. BY ADVS. S.JATHIN DAS T.A.PRAKASH G.S.SANAL KUMAR S.SOUMYA ISSAC RESPONDENTS: 1 COMMISSIONER OF INCOME TAX - APPEAL INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX THIRUVANANTHAPURAM DISTRICT – 695003. 2 NATIONAL FACELESS APPELLATE AUTHORITY GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, (CENTRAL BOARD OF DIRECT TAXES), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI – 110001. 3 THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, WARD 1(1), AAYKAR BHAVAN, 1ST FLOOR, KAWADIAR P.O., THIRUVANANTHAPURAM DISTRICT, PIN – 695003. BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 3584 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C) No.3584 of 2023 -------------------------------------------- Dated this the 03rd day of February, 2023 JUDGMENT Adm

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