MOHAMMED ALI MUSLIMVEETTIL vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

PDF · subscribers
WP(C)/32044/2023HC KeralaKLHC01071098202303 October 2023Bench: HONOURABLE MR. JUSTICE D. K. SINGH6 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petitions by directing the 2nd respondent (National Faceless Appeal Centre, Delhi) to consider the applications for condonation of delay and decide them within a period of two months. The Court further stipulated that any recovery made from the petitioner concerning the assessment and penalty orders would be subject to the final outcome of the appeals pending before the 2nd respondent. The Court did not decide on the merits of the assessment or penalty, nor did it decide the appeal itself. The primary focus was on expediting the procedural steps before the appellate authority.

What were the facts?

The petitioner, Mohammed Ali Muslimveettil, an assessee under the Income Tax Act, 1961, is challenging assessment orders for the assessment year 2021-2022. The assessing authority, the National Faceless Assessment Centre, Delhi, finalized the assessment under Section 144 read with Sections 144B and 270A of the Act. This resulted in a demand of Rs. 16,82,26,518/-, which included Rs. 10,09,85,255/- and a penalty of Rs. 11,21,51,012/-. The petitioner filed appeals before the National Faceless Appeal Centre, Delhi (2nd respondent), along with applications for condonation of delay and for a stay on recovery. The petitioner contends that these appeals have not been considered, and recovery proceedings are being initiated.

What were the issues?

1. Whether the High Court should entertain a writ petition when statutory appeals are pending before the appellate authority, particularly concerning the delay in adjudication of condonation of delay and stay applications? (Question of law and procedure) Assessee's Contention: The petitioner argued that their appeals before the 2nd respondent have not been taken up for consideration, and the revenue authorities are proceeding with the recovery of the entire assessed amount. This necessitates intervention by the High Court. Revenue's Contention: The learned Standing Counsel for the revenue submitted that the court may grant two months' time for the 2nd respondent to take a decision on the application for condonation of delay and the stay application.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 270A

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 32044 OF 2023
WP(C).32024/2023

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 3RD DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 WP(C) NO. 32044 OF 2023 PETITIONER/S: MOHAMMED ALI MUSLIMVEETTIL AGED 47 YEARS MUSLIMVEETTIL HOUSE, KONDOORKARA, ONGALLUR, PATTAMBI, PALAKKAD, PIN - 679313 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).32024/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 3RD DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 WP(C) NO. 32024 OF 2023 PETITIONER/S: MOHAMMED ALI MUSLIMVEETTIL AGED 47 YEARS MUSLIMVEETTIL HOUSE, KONDOORKARA, ONGALLUR, PATTAMBI, PALAKKAD, PIN - 679313 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIIONAL FACELESS APPEAL CENTRE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).32044/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 3 JUDGMENT Dated this the 3rd day of October, 2023

1.These writ petitions have been filed by the petitioner, who is an assessee under the provisions of the Income Tax Act,1961 (‘the Act’for short). The assessing authority has finalised the assessment by Ext.P1 order dated 28.06.2023 under Section 144 r/w Section 144 B and Section 270 A of Act for the assessment year 2021-2022, creating a demand of Rs.16,82,26,518/- inclusive of Rs.10,09,85,255/- and penalty of Rs.11,21,51,012/-. Against the two orders, the petitioner has filed an appeal before the 2nd respondent along with application for condonation of delay for filing the appeals as well as the stay application. 2.Learned counsel for the petitioner submits that the appeals has not been taken for consideration and the authorities are proceeding to recover the entire assessed amount against the petitioner. 3.Shri. Jose Joseph, the learned Standing Counsel for the revenue submits that this court may grant two months time for taking a decision on the application for condonation

WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 4 of delay and the stay application . 4.Considering the aforesaid submission, the present writ petitions are disposed of with a direction to the 2nd respondent to consider the applications for condonation of delay, and decide the same within a period of two months. Any recovery made from the petitioner in respect of the assessment and penalty orders shall be subject to the final outcome of the appeals pending before the 2nd respondent. Sd/- DINESH KUMAR SINGH JUDGE SJ

WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 5 APPENDIX OF WP(C) 32024/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2021-22 ISSUED BY THE 1ST RESPONDENT DTD. 23-12-2022 Exhibit P2 COPY OF APPEAL FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2021-22 DTD. 16-09-2023 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTGD. 15-09-2023 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTGD. 15-09-2023

WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 6 APPENDIX OF W

P(C) 32044/2023

PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2021-22 DTD. 28-06-2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2021-22 DTD. 18-09-2023 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15-09-2023 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15-09-2023

More judgments on Section 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →