KHALID B., vs. INCOME TAX DEPARTMENT,

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WP(C)/32424/2022HC KeralaKLHC01067592202201 February 2024Author: HONOURABLE MR. JUSTICE D. K. SINGH4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with a direction. The court directed the Commissioner of Income Tax (Appeals) to consider and pass orders on the stay application (Ext.P8) after providing the petitioner with an opportunity of hearing. This consideration and order are to be completed within two months from the date of receipt of a certified copy of the judgment. Furthermore, the court ordered that any demand arising from the assessment order (Ext.P1) shall be kept in abeyance until orders are passed on the stay application. The court did not decide on the merits of the assessment order itself, focusing solely on the procedural aspect of the stay application.

What were the facts?

The petitioner, Dr. Thuruthiyad Ssuma, has filed a writ petition before the High Court of Kerala challenging an order of assessment for the assessment year 2017-2018. The petitioner has also filed an appeal before the Commissioner of Income Tax (Appeals) and an application for stay of recovery proceedings. The primary relief sought in the writ petition is a direction to the Commissioner of Income Tax (Appeals) to consider and pass orders on the stay application and to stay any recovery proceedings until a decision is made on the stay application. The respondents include various income tax authorities.

What were the issues?

1. Whether the High Court should entertain a writ petition seeking a direction for the disposal of a pending stay application before the Commissioner of Income Tax (Appeals) and for a stay of recovery proceedings. Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of the stay application and a stay on recovery proceedings pending the decision on the stay application. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in opposition to the writ petition. However, the court considered the submissions of both parties.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 15TH DAY OF JULY 2024 / 24TH ASHADHA, 1946 WP(C) NO. 25190 OF 2024 PETITIONER: DR. THURUTHIYATH SUMA, AGED 38 YEARS SREEVALSAM, KATTAYAD ROAD, SULTHAN BATHERY S.O, WAYANAD, KERALA, PIN – 673 592. BY ADV S.ARUN RAJ RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI INCOME TAX DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003. 2 INCOME TAX OFFICER, WARD-1, KALPETTA, SULTHAN BATHERY RAOD, KAINATTY, KALPETTA, WAYANAD, PIN – 673 122. 3 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003. 4 THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673 001. BY ADV. SRI. JOSE JOSEPH- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25190 OF 2024 2

JUDGMENT Challenging Ext.P1 order of assessment for the assessment year 2017-2018, the petitioner has filed an appeal (Ext.P2) before the 3rd respondent along with Ext.P8 application for stay. The only relief sought by the petitioner is for a direction to the 3rd respondent to consider and pass orders on Ext.P8 and to stay any proceedings for recovery of any amount determined under Ext.P1 till such time as orders are passed on the stay application.

2.

Having considered the submissions of the learned counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction. Accordingly, this writ petition will stand disposed of directing the 3rd respondent, before whom Ext.P8 application for stay is pending, to consider and pass orders on Ext.P8 after affording an opportunity of hearing to the petitioner within a period of two months from the date of WP(C) NO. 25190 OF 2024 3 receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P8, any demand pursuant to Ext.P1 shall be kept in abeyance. GOPINATH P. JUDGE ats

WP(C) NO. 25190 OF 2024 4

Appendix — schedule of exhibits
APPENDIX OF WP(C) 25190/2024 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 20-3-2022 UNDER SECTION 147 R.W.S 144 AND 144B OF THE ACT FOR THE AY 2017-18 ALONG WITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT Exhibit P2 A TRUE COPY OF THE APPEAL DATED 10-9-2022 FILED BEFORE THE 3RD RESPONDENT:- COMMISSIONER OF INCOME TAX (APPEALS), NFAC, DELHI Exhibit P3 A TRUE COPY OF THE JUDGMENT DATED 1-11-2022 IN WP (C) NO. 34783 OF 2022 PASSED BY THIS HONOURABLE COURT Exhibit P4 A TRUE COPY OF ORDER DATED 23-11-2023 PASSED BY THE CIT (APPEALS), NFAC, DELHI FOR THE AY 2017-18 Exhibit P5 A TRUE COPY OF THE SECOND APPEAL DATED 29-11-2023 FILED BY THE PETITIONER BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN FOR THE AY 2017-18 Exhibit P6 A TRUE COPY OF THE JUDGMENT DATED 22-12-2023 IN WP (C) NO. 43545 OF 2023 PASSED BY THIS HONOURABLE COURT Exhibit P7 A TRUE COPY OF THE ORDER DATED 16-5-2024 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH DISPOSING OFF EXHIBIT P-5 APPEAL Exhibit P8 A TRUE COPY OF THE STAY PETITION DATED 5-7-2024 E-FILED IN EXHIBIT P-2 APPEAL BEFORE THE 3RD RESPONDENT ON 5-7-2024

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