JOSHY JOHN vs. THE INCOME TAX OFFICER

WP(C)/13836/2023HC KeralaKLHC01030019202313 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 (National E-Assessment Center) to take up the appeals (Exts.P3 and P4) and stay petitions (Exts.P5 and P6) filed by the petitioner. The court ordered that these petitions be heard and disposed of within two months. Furthermore, the court ordered that coercive steps for recovery of the demand arising from the assessment orders (Exts.P1 and P2) shall be kept in abeyance until the disposal of the stay petitions. The High Court did not decide on the merits of the assessment orders or the appeals themselves, focusing solely on the procedural direction for their consideration and a temporary stay on recovery.

What were the facts?

The petitioner, Joshy John, filed a writ petition before the High Court of Kerala seeking a direction to the second respondent (Additional/Joint/Deputy Commissioner of Income Tax, National E-Assessment Center, New Delhi) to consider appeals filed against assessment orders and stay petitions. The petitioner also sought a stay on recovery steps pursuant to the assessment orders. The assessment orders and stay petitions were marked as Exts.P1 to P6. The petitioner is represented by Adv. Divya Ravindran, and the respondents are represented by Standing Counsel Sri. Christopher Abraham.

What were the issues?

1. Whether the High Court should direct the second respondent to consider the appeals and stay petitions filed by the petitioner against the assessment orders. 2. Whether recovery steps pursuant to the assessment orders should be stayed pending consideration of the appeals and stay petitions. Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of their appeals and stay petitions by the National E-Assessment Center and a stay on recovery proceedings. The judgment does not record specific arguments made by the assessee beyond the prayer in the writ petition. Revenue's Contention: The Standing Counsel for the respondents accepted notice. The judgment does not record specific arguments made by the revenue.

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 THURSDAY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945 WP(C) NO. 13836 OF 2023 PETITIONER: JOSHY JOHN AGED 51 YEARS S/O V J JOHN COCHIN AUTOS MILAN TOWERS, NSS JUNCTION VELOORKUNNAM, MUVATTUPUZHA, PIN – 686673. BY ADV DIVYA RAVINDRAN RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 1 & TPS 1ST FLOOR, MAHIMA TOWERS TEMPLE BYE PASS ROAD, SH 8, THODUPUZHA KERALA – 685584. 2 THE ADDITIONAL/JOINT/DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTER, NEW DELHI – 110001. 3 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI – 110001. SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 13836 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C) No.13836 of 2023 -------------------------------------------- Dated this the 13th day of April, 2023 JUDGMENT Admit. Standing Counsel takes notice for the respondents. 2. The limited prayer in the writ petition is for a direction to the 2nd respondent to consider Exts.P3 and P4 appeals filed against Exts.P1 and P2 assessment orders and Exts.P5 and P6 stay petitions. There is also a prayer to stay all recovery steps pursuant to Exts.P1 and P2 assessment orders. In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2nd respondent to take up Exts.P3 and P4 appeals and Exts.P5 and P6 stay petitions and hear and dispose of the stay petitions within two months. The coercive steps for recovery shall be kept in abeyance till then.

Sd/- T.R.RAVI JUDGE mpm

WP(C) NO. 13836 OF 2023 3 APPENDIX OF WP(C) 13836/2023 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED UNDER SECTION 147 R.W.S 144 OF THE ACT FOR AY 2017-18, BY THE 2ND RESPONDENT DATED 12.03.2022 ALONG WITH DEMAND NOTICE. Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER ISSUED UNDER SECTION 147 R.W.S 144 OF THE ACT FOR AY 2018-19, BY THE 2ND RESPONDENT DATED 15.03.2023 ALONG WITH DEMAND NOTICE. Exhibit P3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 11.04.2023 FOR AY 2017-18 FILED BEFORE THE 3RD RESPONDENT. Exhibit P4 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 11.04.2023 FOR AY 2018-19 FILED BEFORE THE 3RD RESPONDENT. Exhibit P5 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR AY 2017-18 DATED 10.04.2023. Exhibit P6 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR AY 2018-19 DATED 10.04.2023.

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