B. Sreekandan vs. 1. The Deputy Commissioner of Income Tax

WP(C)/6149/2023HC KeralaKLHC01014490202324 February 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court admitted the writ petition and directed the Government Pleader to take notice for the respondents. Given the limited prayer of the petitioner for a direction to dispose of the appeal and stay petition, the Court disposed of the writ petition. The second respondent, the Commissioner of Income Tax (Appeals), was directed to take up the appeal (Ext.P2) and the stay petition (Ext.P3), hear and dispose of the stay petition within two months from the date of receipt of a copy of the judgment. Coercive steps for recovery of the demand were ordered to be kept in abeyance until the disposal of the stay petition. The High Court did not decide the merits of the assessment order or the appeal itself, focusing solely on the procedural aspect of expeditious disposal.

What were the facts?

The petitioner, B. Sreekandan, filed a writ petition before the High Court of Kerala seeking a direction for the expeditious disposal of his appeal and stay petition. The appeal was filed against an assessment order (Ext.P1) and a stay petition (Ext.P3) was also pending. The petitioner is aggrieved by the delay in the adjudication of his appeal by the Commissioner of Income Tax (Appeals), the second respondent. The assessment year(s) are not specified in the judgment. The respondents are the Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals). The procedural history involves the filing of an assessment order, an appeal against it, and a stay petition, all of which are pending adjudication.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the Commissioner of Income Tax (Appeals) to dispose of the pending appeal and stay petition filed by the petitioner? The petitioner's contention is that there has been an undue delay in the disposal of his appeal and stay petition by the second respondent, and therefore, a direction is necessary to expedite the process. The petitioner relies on the general principle that appeals and stay petitions should be disposed of within a reasonable time. The revenue, represented by the Government Pleader, has been put on notice. No specific arguments or reliance on authorities by the revenue are recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 24TH DAY OF FEBRUARY 2023 / 5TH PHALGUNA, 1944 WP(C) NO. 6149 OF 2023 PETITIONER: B. SREEKANDAN AGED 60 YEARS RODARIKATHU VEEDU, MAMPUZHAKARA, PERUMPAZHUTHOOR P.O., NEYYATTINKARA, THIRUVANANTHAPURAM, PIN – 695 126 BY ADVS. P.S.SOMAN T.RADHAMONY B.PRABHAKARAN NANCY PRABHAKAR RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AAYKAR BHAVAN, KAWDIAR P.O., TRIVANDRUM, PIN – 695 003 2 COMMISSIONER OF INCOME TAX (APPEALS) CENTRAL REVENUE BUILDING, I S PRESS ROAD, COCHIN, PIN – 682 018 SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 6149 OF 2023 2 T.R.RAVI, J. ---------------------------------------- WP (C) No.6149 of 2023 ------------------------------------------- Dated this the 24th day of February, 2023 JUDGMENT

Admit. Government Pleader takes notice for the respondents. 2. The limited prayer in this writ petition is for a direction to the 2nd respondent to dispose of Ext.P2 appeal filed against Ext.P1 assessment order and Ext.P3 stay petition. 3. In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2nd respondent to take up Ext.P2 appeal and Ext.P3 stay petition and hear and dispose of the stay petition within two months from the date of receipt of a copy of this judgment. The coercive steps for recovery shall be kept in abeyance till then. Sd/- T.R.RAVI sn JUDGE

WP(C) NO. 6149 OF 2023 3 APPENDIX OF WP(C) 6149/2023 PETITIONER' EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO. NIL DATED NIL ALONG WITH DEMAND NOTICE DATED 04- 11-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19. Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018- 19 DATED 14-11-2022 Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018-19BDATED 15-11-2022 Exhibit P4 TRUE COPY OF THE NOTICE NO. ITBA/COM/F/17/2022-23/1048334532(1) DATED 29- 12-2022 ISSUED BY THE 1ST RESPONDENT RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE

Recent GST High Court judgments

Search GST case law →