BEENA JOSE vs. COMMISSIONER OF INCOME TAX

WP(C)/15607/2019HC KeralaKLHC01039608201907 June 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the first respondent, the Commissioner of Income Tax (Appeals) - III, Kochi, to consider the delay in filing the appeal and the stay application within a period of two months. Pending the disposal of these applications by the first respondent, coercive steps based on the impugned assessment orders were deferred. The court did not decide on the merits of the appeal or the stay application itself, but rather directed the appellate authority to address these preliminary matters. The specific reasons for the delay were not adjudicated upon by the High Court in this order.

What were the facts?

The petitioner, Beena Jose, filed a writ petition before the High Court of Kerala challenging an assessment order under the Income Tax Act, 1961. The appeal pertains to seven assessment years and was filed with a delay of approximately 143 days. Along with the appeal, the petitioner also filed stay applications. The respondents are the Commissioner of Income Tax (Appeals) - III, Kochi, the Assistant Commissioner of Income Tax, Central Circle, and the Tax Recovery Officer, Central Circle, Ernakulam. The High Court was considering the admission of the writ petition.

What were the issues?

1. Whether the delay in filing the appeal before the Commissioner of Income Tax (Appeals) should be condoned? (Question of fact and procedure) 2. Whether a stay on coercive steps should be granted pending the disposal of the appeal and stay application? Assessee's Contention: The petitioner, aggrieved by the assessment order, preferred an appeal and moved stay applications. The judgment does not explicitly record the assessee's specific arguments for condoning the delay or for granting the stay, beyond stating that these applications were moved. Revenue's Contention: The judgment does not record any specific arguments from the revenue regarding the delay or the stay application.

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 A.MUHAMED MUSTAQUE FRIDAY, THE 07TH DAY OF JUNE 2019 / 17TH JYAISHTA, 1941 WP(C).No. 15607 of 2019 PETITIONER: BEENA JOSE AGED 61 YEARS W/O (LATE) SHRI.JOSE GEORGE, B-2, GALAXY MARVEL, ELAMAKKARA, ERNAKULAM -682026 BY ADVS. SRI.ASWIN GOPAKUMAR SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENTS: 1 2 3 THE COMMISSIONER OF INCOME TAX (APPEALS) -III, KOCHI POORNIMA BUILDINGS, PANAMPPILLY NAGAR, ERNAKULAM-682036. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANDAMKULATHY TOWERS, M.G.ROAD, ERNAKULAM – 682011. THE TAX RECOVERY OFFICER, CENTRAL CIRCLE, KANDAMKULATHY TOWERS, M.G.ROAD, ERNAKULAM – 682 011. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15607 of 2019 2

JUDGMENT The petitioner, aggrieved by assessment order under the Income Tax Act, 1961 preferred appeal. This appeal is pertained to seven assessment year. There is a delay about 143 days in filing appeal. The petitioner also moved stay applications along with this appeal. There shall be a direction to the 1st respondent to consider the delay as well as stay application within a period of two months. Till the disposal of the applications as above, coercive steps based on the impugned orders in the appeal shall be deferred. A.MUHAMED MUSTAQUE JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2011-12 EXHIBIT P2OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2012-13 EXHIBIT P3OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2013-14 EXHIBIT P4OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2014-15 EXHIBIT P5OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2015-16 EXHIBIT P6OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2016-17 EXHIBIT P7OF THE ASSESSMENT ORDER DATED 30.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE PERIOD 2017-18 EXHIBIT P8OF THE NOTICE DATED 06.02.2019 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 226(3) OF THE INCOME TAX ACT, 1961 EXHIBIT P9OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2011-12 EXHIBIT P10OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2012-13 EXHIBIT P11OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2013-14 EXHIBIT P12OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2014-15 EXHIBIT P13OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2015-16 EXHIBIT P14OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2016-17 EXHIBIT P15OF THE ELECTRONICALLY GENERATED FORM NO.35 FILED BEFORE THE 1ST RESPONDENT CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2017-18 EXHIBIT P16OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2011-12 EXHIBIT P17OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2012-13 EXHIBIT P18OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2013-14 EXHIBIT P19OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2014-15 EXHIBIT P20OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2015-16 EXHIBIT P21OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2016-17 EXHIBIT P22OF THE STAY APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2017-18 SAS/07/06/2019 //// P.A. TO JUDGE

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