ELDHO VARGHESE vs. THE CENTRAL BOARD OF DIRECT TAXES

WP(C)/17612/2024HC KeralaKLHC01105731202414 May 2024Bench: HONOURABLE MR.JUSTICE VIJU ABRAHAM4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, after hearing both sides, was inclined to dispose of the writ petition with a specific direction. The Tribunal directed the third respondent (Commissioner of Income Tax (Appeals), NFAC, Delhi) to take up the stay petition (Ext.P3) and dispose of it within an outer limit of two months from the date of receipt of a copy of the judgment. Furthermore, until a decision is taken on the stay petition, all coercive steps pursuant to the penalty order (Ext.P1) were directed to be kept in abeyance. The court did not decide on the merits of the appeal itself, focusing solely on the procedural aspect of expediting the stay petition.

What were the facts?

The petitioner, Eldho Varghese, filed a writ petition before the High Court of Kerala seeking expeditious disposal of an appeal and a stay petition filed before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal was against an order of penalty (Ext.P1), and the stay petition was Ext.P3. The petitioner's grievance was that these were pending consideration before the third respondent. The assessment year(s) are not specified. The writ petition was filed against the Central Board of Direct Taxes, the Income Tax Officer, Ward 1&TPS, Aluva, and the Commissioner of Income Tax (Appeals), NFAC, Delhi.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously dispose of the pending appeal and stay petition filed by the petitioner? Assessee's Contention: The petitioner seeks an expeditious disposal of the appeal and stay petition filed before the third respondent, indicating a grievance regarding the delay in adjudication. Revenue's Contention: The judgment does not record any specific contentions raised by the revenue. The court heard both sides, implying the revenue was represented, but their arguments are not detailed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 14TH DAY OF MAY 2024 / 24TH VAISAKHA, 1946 WP(C) NO. 17612 OF 2024 PETITIONER/S: ELDHO VARGHESE AGED 51 YEARS S/O T.C.VARGHESE THENGANAMOLAM HOUSE VENGOLA P.O. ARAKAPADY, PERUMBAVOOR ERNAKULAM, PIN - 683556 BY ADVS. K.P.PRADEEP T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENT/S: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK , NEW DELHI, REPRESENTED BY ITS CHAIRMAN, PIN - 110001 2 INCOME TAX OFFICER, WARD 1&TPS, ALUVA INCOME TAX DEPARTMENT K.A.P.COMMERCIAL COMPLEX OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, ALUVA RANGE, R.S.ROAD ALUVA, PIN - 683101 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, ROOM NO. 401, 2ND FLOOR, E-RAMP,JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 BY ADVS. CHRISTOPHER ABRAHAM P.R.AJITH KUMAR(K/000708/1998) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP (C) No. 17612 of 2024 2 VIJU ABRAHAM, J. ===================== W.P (C) No. 17612 of 2024 ======================== Dated this the 14th day of May, 2024 J U D G M E N T The petitioner has preferred an appeal as Ext.P2 along with Ext.P3 stay petition, aggrieved by Ext.P1 order of penalty which is stated to be pending consideration before the 3rd respondent. The petitioner seeks for an expeditious disposal of the same. 2. After hearing both sides, I am inclined to dispose of the writ petition with a direction to the 3rd respondent to take up Ext.P3 stay petition, and dispose of the same within an outer limit of 2 months from the date of the receipt of a copy of the judgment.

WP (C) No. 17612 of 2024 3 Till a decision is taken as directed above, all coercive steps pursuant to Ext.P1 shall be kept in abeyance. Sd/- VIJU ABRAHAM JUDGE RMV

WP (C) No. 17612 of 2024 4 APPENDIX OF WP(C) 17612/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PENALTY ORDER NO ITBA/PNL/F/271(1) (C)/2022-23/1045937258(1) DATED 26-09-2022 ISSUED BY THE 2ND RESPONDENT Exhibit P2 TRUE COPY OF THE APPEAL DATED 07-05-2024 AGAINST THE PENALTY ORDER FILED FOR THE YEAR 2013-14 BEFORE THE 3RDRESPONDENT BY THE PETITIONER Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 07-05-2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P4 TRUE

COPY

THE

DEMAND

NOTICE

NO ITBA/PNL/S/156/2022-23/1045937251(1) DATED 26-09- 2022 IN PENALTY ORDER ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2013-14 BY THE 2ND RESPONDENT TO THE PETITIONER

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