CHEERAN JOSE SHUNSON vs. THE INCOME TAX OFFICER

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WP(C)/41946/2022HC KeralaKLHC01091097202222 December 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with a direction. If the petitioner files a stay petition before the National Faceless Appeal Centre (NFAC) within two weeks from the date of the order, any steps for recovery of amounts due under the assessment order shall remain suspended until a decision is taken on the stay petition by the NFAC. The court further directed that if the petitioner faces difficulties in uploading the stay petition to the NFAC, they may file it before the jurisdictional assessing authority, who shall ensure it is forwarded to the NFAC for consideration. The NFAC is to decide the stay petition after providing the petitioner an opportunity of hearing. The court did not decide on the merits of the appeal itself, focusing solely on the procedural aspect of stay pending appeal.

What were the facts?

The petitioner, Cheeran Jose Shunson, proprietor of M/s. Four Star Associates, is challenging an assessment order for the assessment year 2016-17. He filed an appeal before the jurisdictional appellate authority. The petitioner apprehended recovery proceedings for the amount due under the assessment order while the appeal was pending. The respondent department stated that all pending appeals have been migrated to the National Faceless Appeal Centre (NFAC) after April 1, 2021, and the petitioner should file a stay petition before the NFAC to suspend recovery proceedings.

What were the issues?

1. Whether the petitioner's appeal, filed before the assessment year 2021-22, should be considered by the National Faceless Appeal Centre (NFAC) or the jurisdictional appellate authority, given the migration of appeals post-April 1, 2021. Assessee's Contention: The petitioner filed an appeal before the jurisdictional appellate authority and apprehended recovery actions pending its disposal. Revenue's Contention: The appeal filed by the petitioner has to be considered by the National Faceless Appeal Centre (NFAC) as all pending appeals have been migrated to the NFAC after April 1, 2021. The petitioner needs to file a stay petition before the NFAC to suspend proceedings.

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. THURSDAY, THE 22ND DAY OF DECEMBER 2022 / 1ST POUSHA, 1944 WP(C) NO. 41946 OF 2022 PETITIONER: CHEERAN JOSE SHUNSON AGED 41 YEARS PROPRIETOR, M/S.FOUR STAR ASSOCIATES, PERUMATTY, KANNIMARI, PALAKKAD, PIN - 676305 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD 2 (5), AYAKARBHAVAN, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, AAYAKARBHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN – 680001 Standing counsel THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.41946/2022 -2-

J U D G M E N T The petitioner suffered Ext.P1 order of assessment for assessment year 2016-17 under the provisions of Income Tax Act, 1961. The petitioner preferred Ext.P2 appeal before the jurisdictional appellate authority. The petitioner apprehends that steps may be taken to recover the amount due under Ext.P1 order of assessment, pending consideration of the matter by the appellate authority.

2.

The learned Standing Counsel for the respondent Department would submit that the appeal filed by the petitioner has to be considered by the National Faceless Appeal Centre as all pending appeals have been migrated to the National Faceless Appeal Centre after 01-04-2021. It is submitted that the petitioner has to file a stay petition before National Faceless Appeal Centre if the proceedings are to be suspended pending consideration of the appeal.

3.

Having heard the learned counsel for the petitioner as well as the learned standing counsel for the respondent Department, this writ petition will stand disposed of directing that if the petitioner files the stay petition before the National Faceless Appeal Centre in the pending appeal within a period of two weeks from today, any steps for recovery of amounts due under Ext.P1 order of assessment shall remain suspended till a decision is taken on the stay petition by the National Faceless Appeal Centre. If the petitioner has any difficulty in uploading the stay petition in the appeal, the petitioner may file such stay petition before the jurisdictional assessing authority who shall ensure that the stay petition is forwarded to the National Faceless Appeal Centre for consideration. The National Faceless Appeal Centre shall decide the stay petition after affording an opportunity of hearing to the petitioner. GOPINATH P. JUDGE AMG

W.P (C) No.41946/2022 -3-

Appendix — schedule of exhibits
APPENDIX OF WP(C) 41946/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 24-12-2018 Exhibit P2 COPY OF APPEAL FILED BY THEPETITIOENR BEFORE THE 2ND RESPONDENT DTD. 06-06-2019 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 24-11-2022

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