BHASKAR SASI KUMAR vs. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/17768/2024HC KeralaKLHC01106055202423 May 2024Bench: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala directed the 2nd respondent (National Faceless Appeal Centre) to dispose of the petitioner's stay petition (Ext.P3) expeditiously, at any rate, within a period of two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered a stay of recovery proceedings against the petitioner until such time as the stay petition is disposed of. The writ petition was disposed of in terms of this direction. The Court did not decide on the merits of the assessment order or the appeal itself, focusing solely on the procedural aspect of the pending stay petition.

What were the facts?

The petitioner, Bhaskar Sasi Kumar, is challenging an assessment order dated for the assessment year 2016-17, issued by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre (1st respondent). The petitioner has filed an appeal (Ext.P2) against this order before the National Faceless Appeal Centre (2nd respondent) and also a stay petition (Ext.P3). The petitioner's primary grievance is that coercive steps are being taken for the realization of dues as per the assessment order, despite the pending appeal and stay petition. The High Court of Kerala considered the matter.

What were the issues?

1. Whether the petitioner is entitled to a stay of recovery proceedings pending the disposal of his statutory appeal before the National Faceless Appeal Centre? The petitioner argued that coercive steps are being taken for recovery of dues while his appeal and stay petition are pending before the appellate authority. The petitioner sought a direction for the expeditious disposal of the stay petition and a stay on recovery proceedings until then. The revenue, represented by the Standing Counsel, did not present any specific arguments against the petitioner's plea for a stay pending appeal disposal. The judgment does not record any specific contentions from the revenue regarding the merits of the stay petition or the appeal itself.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN THURSDAY, THE 23RD DAY OF MAY 2024 / 2ND JYAISHTA, 1946 WP(C) NO. 17768 OF 2024 PETITIONER/S: BHASKAR SASI KUMAR AGED 62 YEARS SASI SADANAM KANNAMAMNGALAM THATTARAMBALAM MAVELIKKARA ALLEPPEY, PIN - 690103 BY ADVS. R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V. RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, NEW DELHI. REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS), PIN - 110001 BY ADVS. CHRISTOPHER ABRAHAM P.R.AJITH KUMAR(K/000708/1998)- sc THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2 WPC 17768/2024 JUDGMENT Against Ext.P1 assessment order issued by the 1st respondent for the assessment year 2016-17, the petitioner has preferred Ext.P2 appeal before the 2nd respondent. The petitioner has also preferred Ext.P3 stay petition. The grievance of the petitioner is that pending the appeal, coercive steps have been taken by the respondents for realisation of the dues as per Ext.P1 assessment order. 2. Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents. 3. Since Ext.P2 is a statutory appeal, there will be a direction to the 2nd respondent to dispose of Ext.P3 stay petition as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Till such time Ext.P3 stay petition is

3 WPC 17768/2024 disposed of, there will be stay of recovery proceedings against the petitioner. The writ petition is disposed of. Sd/- MURALI PURUSHOTHAMAN JUDGE al/-.

4 WPC 17768/2024 APPENDIX OF WP(C) 17768/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 24-01- 2024 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 19-02-2024 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 07-03-2024 Exhibit P4 COPY OF JUDGMENT IN WPC NO. 29879/23 OF THIS HON'BLE COURT DTD. 20-09-2023

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