VADAKEDATH VIVEKANANDAN SREEDEVI vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

WP(C)/14622/2023HC KeralaKLHC01031710202328 April 2023Bench: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the Commissioner of Income Tax (Appeals) to expeditiously take up and pass orders on the stay petition (Ext. P3). Furthermore, the Court ordered that recovery proceedings pursuant to the assessment order (Ext. P1) shall be deferred until such time as the stay petition is decided. The writ petition was disposed of with these directions. The Court did not decide on the merits of the appeal itself, but rather on the procedural aspect of deferring recovery pending the stay application.

What were the facts?

The petitioner, Vadakedath VivekaNandan Sreedevi, filed an appeal (Ext. P2) before the Commissioner of Income Tax (Appeals) against the assessment order (Ext. P1) passed by the Assessing Officer, Assessment Unit, National Faceless Appeal Centre. Along with the appeal, a stay petition (Ext. P3) was filed. The petitioner's grievance is that recovery proceedings are being initiated for the amount assessed in Ext. P1, despite the pending appeal and stay petition. The case is a writ petition filed before the High Court of Kerala at Ernakulam.

What were the issues?

1. Whether the recovery proceedings initiated pursuant to the assessment order Ext. P1 should be deferred pending the disposal of the stay petition Ext. P3 filed before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner argues that recovery proceedings should not be initiated while an appeal and a stay petition are pending before the appellate authority. The petitioner seeks a deferment of recovery until a decision is made on the stay petition. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the deferment of recovery proceedings. The revenue is represented by the Assessing Officer and the Commissioner of Income Tax (Appeals).

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 28TH DAY OF APRIL 2023 / 8TH VAISAKHA, 1945 WP(C) NO. 14622 OF 2023 PETITIONER: VADAKEDATH VIVEKANANDAN SREEDEVI, AGED 57 YEARS, W/O A.K.SANTHOSH, ARAKKATHARA HOUSE, PALLURUTHY P.O., ERNAKULAM, KOCHI, PIN - 682006 BY ADVS. P.MOHANDAS (ERNAKULAM) SABU PULLAN GOKUL D. SUDHAKARAN R.BHASKARA KRISHNAN K.P.SATHEESAN (SR.) RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110001 2 THE ASSESSING OFFICER ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN – 11001 SRI. JOSE JOSEPH (STANDING COUNSEL) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 14622 OF 2023 2 JUDGMENT Against Ext. P1 assessment order issued by the 2nd respondent, the petitioner has preferred Ext. P2 appeal before the 1st respondent along with Ext. P3 stay petition. The grievance of the petitioner is that pending the appeal and the stay petition, recovery proceedings are being initiated for recovering the amount assessed as per Ext. P1. The 1st respondent shall take up Ext. P3 stay petition and pass orders thereon expeditiously. Till then, recovery proceedings pursuant to Ext. P1 shall be deferred. The writ petition is disposed accordingly. Sd/- MURALI PURUSHOTHAMAN JUDGE msp

WP(C) NO. 14622 OF 2023 3 APPENDIX OF WP(C) 14622/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 27-03-2023 Exhibit-P2 TRUE COPY OF THE MEMORANDUM OF APPEAL (CIT(A) NFAC 2018-19) FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 19-04-2023 Exhibit-P3 TRUE COPY OF THE PETITION FOR STAY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 19-04-2023

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