THIRUVANGADAN SOMANATHAN vs. INCOME TAX OFFICER

WP(C)/42875/2022HC KeralaKLHC01093018202204 January 2023Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

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What were the facts?

The petitioner, Thiruvangadan Somanathan, proprietor of Sangeeth Radios, received an order of assessment (Ext.P1) for assessment year 2013-14. He filed an appeal (Ext.P3) before the National Faceless Appeal Centre, which was pending. Meanwhile, he was served with a demand notice (Ext.P2) for recovery of amounts due under the assessment order. The petitioner approached the High Court of Kerala seeking suspension of recovery proceedings until his appeal was decided.

What did the High Court hold?

The High Court disposed of the writ petition by directing that if the petitioner files a stay petition within two weeks from the date of the order, seeking a stay of the demands arising from Ext.P1 assessment order, those demands shall be kept in abeyance until a decision is taken on the stay petition. The Court also provided a procedural safeguard: if the petitioner encounters difficulties filing the stay petition before the National Faceless Appeal Centre, he is permitted to file it before the jurisdictional assessing authority. This authority is directed to facilitate the uploading of the stay petition for consideration by the National Faceless Appeal Centre. The stay petition is to be considered and disposed of without undue delay after affording the petitioner an opportunity of hearing. The Court did not decide on the merits of the assessment or the appeal.

What were the issues?

1. Whether the recovery of demands arising from the assessment order (Ext.P1) should be suspended pending the decision on the petitioner's appeal (Ext.P3) before the National Faceless Appeal Centre? (Question of law and fact, concerning the procedural fairness and the impact of pending appeals on recovery). Assessee's contention: The petitioner argued that the demands against him should be suspended until a decision is rendered on his pending appeal. Revenue's contention: The respondent department submitted that the petitioner had not filed any stay petition in his appeal. They further stated that if the petitioner files a stay application within two weeks, the demands could be kept in abeyance until a decision on the stay petition. The department also offered a procedural recourse: if the petitioner faced difficulties uploading the stay petition, he could file it before the jurisdictional assessing officer, who would facilitate its uploading to the National Faceless Appeal Centre.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNE AY, THE 4TH DAY OF JANUARY 2023 / 14TH POUSHA, 1944 WP(C) NO. 42875 OF 2022 PETITIONER/S: THIRUVANGADAN SOMANATHAN AGED 69 YEARS S/O. KRISHNAN, PROPRIETOR, SANGEETH RADIOS, THALASSERY, MANANTHAVADY.P.O., MANANTHAVADY., PIN - 670645 BY ADV G.KEERTHIVAS RESPONDENT/S: 1 INCOME TAX OFFICER , NATIONAL FACELESS ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE, NEW DELHI., PIN - 110001 2 NATIONAL FACELESS ASSESSMENT CENTRE MAYUR BHAWAN, CONNAUGHT LANE, NEW DELHI -110 001, REPRESENTED BY THE ASSISTANT COMMISSIONER OF INCOME TAX., PIN - 110001 3 NATIONAL FACELESS APPEAL CENTRE C-BLOCK, SPM CIVIC CENTRE, NEW DELHI-110 001, REPRESENTED BY COMMISSIONER OF INCOME TAX(APPEAL), PIN - 110001 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 42875 OF 2022 2 JUDGMENT Petitioner suffered Ext.P1 order of assessment under the provisions of the Income Tax Act, 1961, in respect of assessment year 2013-14. Petitioner has preferre

The order continues below.

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