MACHINGAL ALI BAVA vs. ASST. COMMISSSIONER OF INCOME TAX

WP(C)/17769/2023HC KeralaKLHC01038644202305 June 2023Bench: HONOURABLE MR.JUSTICE C.S.DIAS6 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court acknowledged that the stay petitions filed by the petitioner (Exts.P10 to P13) were pending before the second respondent since April 26, 2023. Considering the pleadings and materials on record, the Court deemed it appropriate to dispose of the writ petition with specific directions. The second respondent (Commissioner of Income Tax (Appeals)) was directed to consider and dispose of the stay petitions expeditiously, within three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. The Court further stipulated that if the second respondent proposed to pass a conditional order of stay, reasons for the same must be stated. Crucially, until orders were passed on the stay petitions, all further proceedings pursuant to the assessment orders (Exts.P1 to P4) and another order (Ext.P14) were directed to stand deferred. No issue was expressly left undecided.

What were the facts?

The petitioner, Machingal Ali Bava, filed a writ petition before the High Court of Kerala seeking a direction to the Commissioner of Income Tax (Appeals)-III (the second respondent) to consider and dispose of his appeals (Exts.P5 to P8) and stay petitions (Exts.P10 to P13). The petitioner had filed these appeals against orders passed by the Assistant Commissioner of Income Tax (the first respondent) (Exts.P1 to P4). The stay petitions were filed on April 26, 2023, but had not been considered by the appellate authority. The petitioner apprehended enforcement of the impugned orders and therefore sought a stay on further proceedings until his appeals and stay petitions were decided. The State Bank of India was also impleaded as a respondent.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to consider and dispose of pending stay petitions and appeals filed by the assessee. 2. Whether further proceedings pursuant to the assessment orders should be stayed until the disposal of the stay petitions. Assessee's Contentions: The petitioner argued that he had filed appeals and stay petitions against the assessment orders. He contended that the stay petitions, filed on April 26, 2023, had not been considered by the appellate authority. The petitioner apprehended that the revenue authorities might proceed to enforce the assessment orders before the disposal of his stay petitions, causing him prejudice. Therefore, he sought a direction for expeditious disposal of the stay petitions and a stay on further proceedings. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 5TH DAY OF JUNE 2023 / 15TH JYAISHTA, 1945 WP(C) NO. 17769 OF 2023 PETITIONER: MACHINGAL ALI BAVA MACHINGAL HOUSE ,THENNALA P O , MALAPPURAM, PIN - 676508 BY ADVS. P.RAGHUNATHAN PREMJIT NAGENDRAN M.SHYLAJA RISHAL.K RESPONDENTS: 1 ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, AAYAKAR BHAVAN (NORTH BLOCK) KOZHIKODE, PIN - 673001 2 COMMISSIONER OF INCOME TAX (APPEALS)-III PANAMPALLI NAGAR , KOCHI, PIN - 682036 3 MANAGER STATE BANK OF INDIA ,PB NO.1, KAITHAKATH COMPLEX, AR NAGAR PO ,KOLAPPURAM JUNCTION , MALAPPURAM, PIN - 676305 OTHER PRESENT: SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 17769 OF 2023 2 Dated this the 5th day of June, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts.P5 to P8 appeals along with Exts.P10 to P13 stay petitions and until such time to stay further proceedings pursuant to Exts.P1 to P4 orders. 2. The petitioner's case is that, aggrieved by Exts.P1 to P4 orders, he has filed Exts.P5 to P8 appeals before the second respondent. Later, the petitioner filed Exts.P10 to P13 stay petitions on 26.4.2023. However, the stay petitions have not been considered till date. The petitioner apprehends that the respondents may enforce Exts.P1 to P4 orders. Hence, the writ petition. 3. Heard; Sri. Premjit Nagendran, the learned counsel appearing for the petitioner and Sri. Jose

WP(C) NO. 17769 OF 2023 3 Joseph, the counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts.P10 to P13 stay petitions are pending consideration before the second respondent since 26.4.2023, I deem it appropriate to dispose of the writ petition in the following manner:- (i) The second respondent is directed to consider and dispose of Exts.P10 to P13 stay petitions, in accordance with law and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Exts.P10

WP(C) NO. 17769 OF 2023 4 to P13 stay petitions, all further proceedings pursuant to Exts.P1 to P4 and P14 shall stand deferred. SD/- rmm5/6/2023 C.S.DIAS, JUDGE

WP(C) NO. 17769 OF 2023 5 APPENDIX OF WP(C) 17769/2023 PETITIONER EXHIBITS Exhibit -P-1 PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2018.19 Exhibit-P-2 PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2019.20 Exhibit-P-3 PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2020.21 Exhibit-P-4 PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2021.22 Exhibit-P-5 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-1 ORDER BEFORE SECOND RESPONDENT Exhibit- P-6 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-2 ORDER BEFORE SECOND RESPONDENT Exhibit-P-7 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-3 ORDER BEFORE SECOND RESPONDENT Exhibit-P-8 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-4 ORDER BEFORE SECOND RESPONDENT Exhibit-P-9 PHOTOCOPY OF APPLICATION DT.25.04.2023 FILED BEFORE FIRST RESPONDENT Exhibit-P-10 PHOTOCOPY OF STAY PETITION DT.26.04.2023 FILED IN EXT.P-5 APPEAL Exhibit-P-11 PHOTOCOPY OF STAY PETITION DT.26.04.2023 FILED IN EXT.P-6 APPEAL Exhibit-P-12 PHOTOCOPY OF STAY PETITION DT.26.04.2023 FILED IN EXT.P-7 APPEAL

WP(C) NO. 17769 OF 2023 6 Exhibit-P-13 PHOTOCOPY OF STAY PETITION DT.26.04.2023 FILED IN EXT.P-8 APPEAL Exhibit-P-14 PHOTOCOPY OF NOTICE U/S 226(3) DT 25.05.2023 SERVED ON THIRD RESPONDENT

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