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

WP(C)/6195/2023HC KeralaKLHC01014658202324 February 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryPartly Allowed

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, the Court disposed of the writ petition by directing the 2nd respondent (Commissioner of Income Tax (Appeals)) to take up the petitioner's appeal (Ext.P2) and stay petition (Ext.P3) for hearing and disposal. The Court specifically ordered that the stay petition should be disposed of within two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that coercive steps for recovery of demand should be kept in abeyance until the disposal of the stay petition. The principle established is that courts can direct appellate authorities to dispose of pending matters within a reasonable timeframe, especially when there is a prayer for stay of coercive recovery.

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 filed. The 2nd respondent, the Commissioner of Income Tax (Appeals), was the authority against whom the direction was sought. The petitioner sought a direction to the 2nd respondent to dispose of the pending appeal and stay petition. The assessment year(s) and the specific amount in dispute are not recorded in the judgment. The procedural history involves the filing of an assessment order, an appeal, and a stay petition, which were pending before the appellate authority.

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? (Question of procedure/administrative law). The petitioner contended that the appeal and stay petition were pending and sought a direction for their disposal. The revenue, represented by the Government Pleader, took notice. No specific arguments were recorded for the revenue regarding the delay or the merits of the appeal/stay petition.

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. 6195 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. 6195 OF 2023 2

T.R.RAVI, J. ---------------------------------------- WP (C) No.6195 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. 6195 OF 2023 3 APPENDIX OF WP(C) 6195/2023 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO. NIL DATED 04-11-2022 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020-21. Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2020- 21 DATED 14-11-2022 Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2020-21DATED 25-11-2022 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

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