SAHADULLA KALAKAPPARA vs. THE INCOME TAX OFFICER

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WP(C)/19429/2024HC KeralaKLHC01110131202431 May 2024Bench: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN5 pages
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What did the High Court hold?

The High Court acknowledged that the petitioner had filed a statutory appeal (Ext.P18) against the assessment order (Ext.P17) before the 4th respondent, the National Faceless Appeal Centre. Given that Ext.P18 is a statutory appeal, the court found it appropriate to direct the 4th respondent to consider the appeal in accordance with the law. The court ordered that the appeal be considered expeditiously, within a period of three months from the date of receipt of a copy of the judgment. Furthermore, to protect the assessee's interests during the pendency of the appeal, the court ordered that no recovery steps be taken against the petitioner pursuant to the assessment order (Ext.P17) until the appeal is disposed of. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, Sahadulla Kalakappara, an assessee under the Income Tax Act, 1961, filed a writ petition before the High Court of Kerala. The petition challenged an order of assessment for the assessment year 2016-17, passed under Section 147 of the Income Tax Act, 1961, which is marked as Ext.P17. The petitioner had already filed a statutory appeal against this assessment order before the 4th respondent, the National Faceless Appeal Centre, New Delhi, as evidenced by Ext.P18. The petitioner's sole prayer in the writ petition was for a direction to the 4th respondent to consider the pending appeal.

What were the issues?

1. Whether the High Court should entertain a writ petition challenging an assessment order when a statutory appeal against that order is pending before the appellate authority? Assessee's Contention: The assessee argued that he has filed a statutory appeal (Ext.P18) against the assessment order (Ext.P17) and sought a direction for its expeditious consideration by the appellate authority (4th respondent). The assessee did not argue on the merits of the assessment order itself but focused on the procedural aspect of getting the appeal heard. Revenue's Contention: The revenue, represented by the learned Standing Counsel, appeared before the court. No specific arguments were recorded on behalf of the revenue regarding the maintainability of the writ petition or the merits of the appeal. The revenue's participation was in response to the court's proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 246A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 31ST DAY OF MAY 2024 / 10TH JYAISHTA, 1946 WP(C) NO. 19429 OF 2024 PETITIONER: SAHADULLA KALAKAPPARA AGED 44 YEARS KALAKAPPARA HOUSE, PONNIYAKKURSSI PO, PERINTHALMANNA, MALAPPURAM, PIN – 679 322. BY ADVS. R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V. RESPONDENTS: 1 THE INCOME TAX OFFICER WARD-1, KALPETTA, SULTAN BATHERY ROAD, KAINATTY, KALPETTA WAYANAD, PIN – 673 122. 2 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI., PIN – 110 001. 3 ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI , REPRESENTED BY THE INCOME TAX OFFICER, PIN – 100 001. 4 NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, NEW DELHI, REPRESENTED BY COMMISSIONER OF INCOME TAX (APPEALS ( SOUGHT TO BE IMPLEADED ) BY ADV ADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 19429 OF 2024 : 2 : JUDGMENT

The petitioner is an assessee under the Income Tax Act, 1961. Aggrieved by Ext.P17 order of assessment for the year 2016-17 passed under Section 147 of the Income Tax Act, 1961, the petitioner has filed this writ petition. Various grounds have been raised in the writ petition challenging Ext.P17. 2. It is submitted by the learned counsel for the petitioner that the petitioner has already preferred an appeal under Section 246A of the Income Tax Act against Ext.P17 order before the additional 4th respondent. The petitioner has produce the copy of the appeal as Ext.P18. The limited prayer of the petitioner at this stage is for a consideration of Ext.P18 appeal by the additional 4th respondent.

WP(C) NO. 19429 OF 2024 : 3 : 3. Heard the learned Counsel for the petitioner and Sri. P.G. Jayashankar, the learned Standing Counsel, for respondents. Since Ext.P18 is a statutory appeal, there will be a direction to the additional 4th respondent to consider Ext.P18 appeal in accordance with law, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Till disposal of the appeal, there shall not be any recovery steps against the petitioner pursuant to Ext.P17. The writ petition is disposed of. Sd/- MURALI PURUSHOTHAMAN JUDGE SRJ

WP(C) NO. 19429 OF 2024 : 4 : APPENDIX OF WP(C) 19429/2024 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 10-03-2023. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 22-03-2023. EXHIBIT P3 COPY OF NOTICE ISSUED BY THE 1ST RESPODNENT DTD. 22-03-2023. EXHIBIT P4 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT DTD. 17-08-2023. EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 15-09-2023. EXHIBIT P6 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 26-10-2023. EXHIBIT P7 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 07-11-2023. EXHIBIT P8 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 07-12-2023. EXHIBIT P9 COPY OF RESPONSE ACKNOWLEDGMENT ISSUED BY THE DEPARTMENT AGAINST REPLY FILED BY THE PETITIONER DTD. 14-12-2023. EXHIBIT P10 COPY OF NOTICE ISSUED BY THE 3RD RESPODNENT DTD. 03-01-2024. EXHIBIT P11 COPY OF RETURN OF INCOME FILED BY THE PETITIONER DTD. 04-01-2024. EXHIBIT P12 COPY OF REPLY FILED BY THE PETITIONER DTD. 07-01- 2024. EXHIBIT P13 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 11-01-2024.

WP(C) NO. 19429 OF 2024 : 5 : EXHIBIT P14 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 18-01-2024. EXHIBIT P15 COPY OF RESPONSE ACKNOWLEDGEMENT ISSUED BY THE DEPARTMENT AGAINST REPLY FILED BY THE PETITIONER DTD 24-01-2024. EXHIBIT P16 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 11-03-2024. EXHIBIT P17 COPY OF ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2016-17 DTD. 16-03-2024. EXHIBIT P18 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE NATIONAL FACELESS APPEAL CENTRE, NEW DELHI DTD. 11-04-2024.

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