AMMUJAKSHI RADHAMANI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/7546/2023HC KeralaKLHC01017729202307 March 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 Standing Counsel to take notice for the respondents. Given the limited prayer of the petitioner, the Court disposed of the writ petition with a specific direction to the 2nd respondent (NFAC). The NFAC is ordered to take up the appeal (Ext.P2) and the stay petition (Ext.P3) and hear and dispose of the stay petition within two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that coercive steps for recovery of the disputed amount shall be kept in abeyance until the stay petition is disposed of. No specific finding was made on the merits of the assessment order or the appeal itself, as the petition was disposed of based on the prayer for expeditious disposal.

What were the facts?

The petitioner, Ammujyakshi Radhamani, filed a writ petition before the High Court of Kerala seeking a direction for the National Faceless Appeal Centre (NFAC), Delhi, to dispose of her appeal (Ext.P2) and stay petition (Ext.P3). The appeal was filed against an assessment order (Ext.P1) passed by the Assistant Commissioner of Income Tax, Circle Central. The petitioner is represented by advocates Harisankar V. Menon, Meera V. Menon, R. Sreejith, and K. Krishna. The respondents are the Assistant Commissioner of Income Tax and the National Faceless Appeal Centre. The case was heard on March 7, 2023.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the National Faceless Appeal Centre (NFAC) to dispose of the pending appeal and stay petition filed by the petitioner? Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of her appeal and stay petition, which are pending before the NFAC. The petitioner relies on the principle that a taxpayer should not be made to wait indefinitely for the resolution of their tax disputes. Revenue's Contention: The Standing Counsel for the respondents accepted 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 TUESDAY, THE 7TH DAY OF MARCH 2023 / 16TH PHALGUNA, 1944 WP(C) NO. 7546 OF 2023 PETITIONER: AMMUJAKSHI RADHAMANI AGED 52 YEARS RADEYAM PUTHIYAVILA KANDALOOR ALAPPUZHA, PIN – 691 001 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE CENTRAL, AAYAKAR BHAVAN RLY.STATION ROAD KOLLAM, PIN – 691 001 2 NATIONAL FACELESS APPEAL CENTRE DELHI, - PIN – 110 001 REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS) SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 7546 OF 2023 2 T.R.RAVI, J. ---------------------------------------- WP (C) No.7546 of 2023 ------------------------------------------- Dated this the 07th day of March, 2023 JUDGMENT

Admit. Standing Counsel 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. 7546 OF 2023 3 APPENDIX OF WP(C) 7546/2023 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 27-09- 2021 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 26-10-2021 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 09-02-2023 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE

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