SUDHAMANI JANAMA, vs. COMMISSIONER OF INCOME TAX (APPEALS),

WP(C)/25503/2024HC KeralaKLHC01122955202417 July 2024Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by directing the 1st respondent (Commissioner of Income Tax (Appeals)) to consider and pass orders on the stay application (Ext.P5) within 3 months from the date of receipt of a certified copy of the judgment. The Court further directed that any demand pursuant to Ext.P1 shall be kept in abeyance until such time as orders are passed on Ext.P5. The Court did not decide the merits of the appeal or the stay application itself, but rather directed the authority to process the stay application.

What were the facts?

The petitioner, Sudhamani Janama, filed a writ petition before the High Court of Kerala challenging an order marked as Ext.P1. The petitioner had previously filed an appeal against Ext.P1 before the Commissioner of Income Tax (Appeals), the 1st respondent, along with an application for stay (Ext.P5). The present writ petition seeks a direction for the 1st respondent to consider and pass orders on the stay application (Ext.P5) and to stay recovery proceedings pursuant to Ext.P1 until a decision is made on the stay application. The Income Tax Officer is the 2nd respondent.

What were the issues?

1. Whether the petitioner is entitled to a direction for the 1st respondent to consider and pass orders on the pending stay application (Ext.P5). 2. Whether the petitioner is entitled to a stay of recovery proceedings pursuant to Ext.P1 until orders are passed on the stay application. 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. The petitioner relies on the pendency of the appeal and the stay application before the appellate authority. Revenue's Contention: The judgment does not record any specific contentions from the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 17TH DAY OF JULY 2024 / 26TH ASHADHA, 1946 WP(C) NO. 25503 OF 2024 PETITIONER: SUDHAMANI JANAMA, AGED 59 YEARS, W/O. GOPALAKRISHNAN NAIR, JYOTHI BHAVANAM, MANATHARAYIL, KADUVINAL P.O., VALLIKUNNAM, MAVELIKARA, ALAPUZHA,PIN – 690 101. BY ADVS. R.SUNIL KUMAR A.SALINI LAL JINU P. BINU RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS), AAYYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695 003. 2 INCOME TAX OFFICER, AAYAKAR BHAVAN, OLD RAILWAY STATION ROAD,KOCHI, PIN – 682 018. SRI. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 25503 OF 2024 2 JUDGMENT Challenging Ext.P1 order the petitioner has filed an appeal (Ext.P3) before the 1st respondent along with Ext.P5 application for stay. The only relief is sought for a direction to the 1st respondent to consider and pass orders on Ext.P5 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. Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the 1st respondent, before whom Ext.P5 application for stay is pending, to consider and pass orders on Ext.P5 within 3 months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P5, any demand pursuant to Ext.P1 shall be kept in abeyance. Sd/- GOPINATH P. JUDGE DK

WP(C) NO. 25503 OF 2024 3 APPENDIX OF WP(C) 25503/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ASSESSMENT ORDER NUMBER (ITBA/AST/S/147/202324/1059724186(1) OF THE RESPONDENTS DATED 15-01-2024 Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 15/01/2024 Exhibit P3 COPY OF THE APPEAL IN FORM NUMBER 35 FOR THE ASSESSMENT YEAR 2015-16 Exhibit P4 TRUE COPY OF ACKNOWLEDGEMENT OF EXHIBIT P3 Exhibit P5 TRUE COPY OF THE STAY PETITION Exhibit P6 TRUE COPY OF THE ACKNOWLEDGEMENT OF EXHIBIT P5

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