SIVAN.C, vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,

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WP(C)/8279/2024HC KeralaKLHC01087439202405 March 2024Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, considering the limited nature of the relief sought by the petitioner, disposed of the writ petition. The Court directed that the amounts adjudicated as due from the petitioner in terms of the assessment order (Ext.P1) shall not be recovered until a decision is taken by the 2nd respondent (Commissioner of Income Tax (Appeals)) on the stay petition (Ext.P3) filed in the appeal (Ext.P2). This direction was issued with notice to the petitioner. The Court did not delve into the merits of the assessment order or the stay petition itself, focusing solely on the procedural aspect of recovery pending the appellate decision.

What were the facts?

The petitioner, Sivan.C, received an order of assessment (Ext.P1) under the Income Tax Act, 1961. He subsequently filed an appeal (Ext.P2) along with a stay petition (Ext.P3) before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The petitioner's sole request in this writ petition is to defer the recovery proceedings initiated based on the assessment order until a decision is rendered on his stay petition by the appellate authority. The writ petition was filed before the High Court of Kerala.

What were the issues?

1. Whether the recovery proceedings for amounts due under the assessment order (Ext.P1) should be deferred until a decision is taken on the stay petition (Ext.P3) filed before the appellate authority (2nd respondent)? Assessee's Contention: The petitioner argued for a limited relief of deferring recovery proceedings until the appellate authority decides on the stay petition. The petitioner relied on the procedural aspect of awaiting a decision on the stay application before initiating recovery. Revenue's Contention: The learned Standing Counsel for the Income Tax Department was heard. No specific arguments or reliance on authorities were recorded for the revenue in this judgment.

Which sections of the Income-tax Act were involved?

Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 5TH DAY OF MARCH 2024 / 15TH PHALGUNA, 1945 WP(C) NO. 8279 OF 2024 PETITIONER: SIVAN.C, AGED 41 YEARS, KANNACHICHALLA, MUTHALAMADA, PALAKKAD, PIN – 678 507. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA ACHYUTH MENON PARVATHY MENON PADMANATHAN K.V. RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 110 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110 001. BY SMT.JASMINE M M, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 8279 OF 2024 2 JUDGMENT The petitioner suffered Ext.P1 order of assessment under the provisions of the Income Tax Act, 1961. The petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. The only limited relief sought for is that the proceedings for recovery of amounts due under Ext.P1 may be deferred till a decision is taken on the stay petition by the first appellate authority. 2. Heard the learned Standing Counsel for the Income Tax Department also. 3. Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for by the petitioner, this writ petition will stand disposed of directing that amounts adjudicated as due from the petitioner in terms of Ext.P1 order of assessment shall not be recovered till a decision is taken by the 2nd respondent on Ext.P3 stay petition filed in Ext.P2 appeal, with notice to the petitioner. Sd/- GOPINATH P. JUDGE DK

WP(C) NO. 8279 OF 2024 3 APPENDIX OF WP(C) 8279/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 05-12-2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 12-02-2024 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 22-02-2024 Exhibit P4 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 09-01-2024

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