CLARENCE ANTO vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/13490/2023HC KeralaKLHC01029367202312 April 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court admitted the writ petition and directed the second respondent, the Commissioner of Income Tax (Appeals), to take up the petitioner's appeal (Ext.P2) and stay petition (Ext.P3). The Tribunal's decision was to hear and dispose of the stay petition within two months from the date of the order. Furthermore, the Court ordered that coercive steps for recovery of tax shall be kept in abeyance until the stay petition is disposed of. The Court did not decide on the merits of the appeal or the assessment order, focusing solely on the procedural aspect of timely disposal.

What were the facts?

The petitioner, Clarence Anto, filed a writ petition before the High Court of Kerala seeking a direction for the timely disposal of his appeal and stay petition. The appeal was filed against an assessment order (Ext.P1) passed by the Assistant Commissioner of Income Tax (the first respondent). The appeal and stay petition (Ext.P2 and Ext.P3 respectively) were pending before the Commissioner of Income Tax (Appeals) (the second respondent). The petitioner's primary concern was the delay in the adjudication of his appeal and stay application.

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? Assessee's Contention: The petitioner argued for a direction to the second respondent to expedite the disposal of Ext.P2 appeal and Ext.P3 stay petition, implying a grievance regarding the delay. Revenue's Contention: The standing counsel for the respondents took notice, indicating their appearance and acknowledgment of the petition. No specific arguments were recorded for the revenue regarding the merits of the delay 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 T.R.RAVI WEDNESDAY, THE 12TH DAY OF APRIL 2023 / 22ND CHAITHRA, 1945 WP(C) NO. 13490 OF 2023 PETITIONER: CLARENCE ANTO AGED 53 YEARS S/O ANTONY KATTUVEETLE PAUL VILLA VALIATHOPE, VALLAKADAVU TRIVANDRUM, PIN - 695008 BY ADV DIVYA RAVINDRAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX DCIT, CIRCLE INTERNATIONAL TAXATION AAYAKAR BHAVAN, 1ST FLOOR KAWDIAR P.O TRIVANDRUM, PIN - 695003 2 THE COMMISSIONER OF INCOME TAX (APPEALS) HMT BHAVAN, 3RD FLOOR GANGANAGAR BENGALURU, PIN - 560032 SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 13490 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.13490 of 2023 -------------------------------------------- Dated this the 12th day of April, 2023 JUDGMENT Admit. Standing counsel takes notice for respondents. 2. The limited prayer in this writ petition is for a direction to the 2nd respondent to dispose of Exts.P2 appeal filed against Ext.P1 assessment order and P3 stay petition. In view of the limited prayer made, 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. The coercive steps for recovery shall be kept in abeyance till then. Sd/- T.R. RAVI

JUDGE Pn

WP(C) NO. 13490 OF 2023 3 APPENDIX OF WP(C) 13490/2023 PETITIONER'S EXHIBITS Exhibit P1 THE TRUE COPY OF THE ASSESSMENT ORDER ILL ISSUED UNDER SECTION 147 R.W.S 144C OF THE ACT FOR AY 2013-14, BY THE 1ST RESPONDENT DATED 24.05.2022 ALONG WITH DEMAND NOTICE. Exhibit P2 THE TRUE COPY OF THE APPEAL MEMORANDUM IN ILL FORM NO. 35 DATED 29.03.2023 FOR AY 2013-14 FILED BEFORE THE 2ND RESPONDENT Exhibit P3 THE TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR AY 2013-14 DATED 27.03.2023

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