SHIYAS KOTTAKUNNEL PAREETH, vs. THE INCOME TAX OFFICER,

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WP(C)/41996/2023HC KeralaKLHC01093960202315 December 2023Author: HONOURABLE MR.JUSTICE C.S.DIAS6 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the second respondent (NFAC) to consider and dispose of the stay petitions (Ext.P3 series) expeditiously, at any rate within three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. The Court further stipulated that if the NFAC proposed to pass a conditional order of stay, it must state the reasons for the same. Crucially, the Court ordered that until orders were passed on the stay petitions, all further proceedings pursuant to the assessment orders (Ext.P1 series) shall stand deferred. The appeals themselves (Ext.P2 series) were not directly addressed in terms of their disposal timeline, but the deferral of proceedings pending the stay order implicitly impacts their progression.

What were the facts?

The petitioner, Shiyas Kottakkunnel Pareeth, filed a writ petition before the High Court of Kerala seeking a direction to the National Faceless Appeal Centre (NFAC), Delhi (the second respondent), to consider and dispose of pending appeals (Ext.P2 series) and stay petitions (Ext.P3 series). The petitioner was aggrieved by assessment orders (Ext.P1 series) passed by the Income Tax Officer, Central Circle 2 (the first respondent). The petitioner apprehended that the respondents might enforce the assessment orders while the stay petitions were pending. The High Court heard both the petitioner's counsel and the Standing Counsel for the respondents.

What were the issues?

1. Whether the High Court should direct the National Faceless Appeal Centre (NFAC) to consider and dispose of the pending appeals and stay petitions filed by the petitioner within a stipulated time frame. Assessee's Contention: The petitioner argued that the NFAC should be directed to dispose of the pending appeals and stay petitions expeditiously, and that further proceedings pursuant to the assessment orders should be deferred until a decision is made on the stay petitions. Revenue's Contention: The judgment records that the learned Standing Counsel appearing for the respondents was heard, but does not detail specific arguments made by the revenue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 15TH DAY OF DECEMBER 2023 / 24TH AGRAHAYANA, 1945 WP(C) NO. 41996 OF 2023 PETITIONER: SHIYAS KOTTAKUNNEL PAREETH, AGED 44 YEARS KOTTAKKUNNEL HOUSE, ADOOPARAMBU, MUVATTUPUZHA P.O, ERNAKULAM, PIN - 686661 BY ADVS. K.S.HARIHARAN NAIR HARIMA HARIHARAN G.REMADEVI RAJATH R NATH DHEERAJ SASIDHARAN RESPONDENTS: 1 THE INCOME TAX OFFICER, CENTRAL CIRCLE 2, OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX, KANDOMKULATHY TOWERS, M.G.ROAD, KOCHI, PIN - 682011 2 NATIONAL FACELESS APPEAL CENTRE, DELHI-110001, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS). OTHER PRESENT: SC-SMT SUCY V VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 41996 OF 2023 2 Dated this the 15th day of December, 2023

JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 series appeals and Ext.P3 series stay petitions, within a time period to be fixed by this Court.

2.

The petitioner’s case is that, aggrieved by Ext.P1 series assessment orders, the petitioner has preferred Ext.P2 series appeals along with Ext.P3 series stay petitions before the second respondent. The petitioner is apprehensive that during the pendency of Exts.P2 series and P3 series stay petitions, the respondents may enforce Ext.P1 series assessment orders. Hence, the writ petition.

3.

Heard; Sri. K.S.Hariharan Nair, the learned counsel appearing for the petitioner and Smt. Sucy

WP(C) NO. 41996 OF 2023 3 V.Varghese, the learned Standing Counsel appearing for the respondents.

4.

Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 series stay petitions are pending consideration before the second respondent, I deem it appropriate to dispose of the writ petition in the following manner:- (i) The second respondent is directed to consider and dispose of Ext.P3 series stay petitions, in accordance with law and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext.P3

WP(C) NO. 41996 OF 2023 4 series stay petitions, all further proceedings pursuant to Ext.P1 series assessment orders shall stand deferred. rmm15/12/2023 C.S.DIAS, JUDGE

WP(C) NO. 41996 OF 2023 5

Appendix — schedule of exhibits
APPENDIX OF WP(C) 41996/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 30-03- 2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 Exhibit P1(a) COPY OF ASSESSMENT ORDER DATED 30-03- 2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2016-17 Exhibit P1(b) COPY OF ASSESSMENT ORDER DATED 30-03- 2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 Exhibit P1(c) COPY OF ASSESSMENT ORDER DATED 30-03- 2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 Exhibit P1(d) COPY OF ASSESSMENT ORDER DATED 30-03- 2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 28-04- 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1. Exhibit P2(a) COPY OF APPEAL MEMORANDUM DATED 28-04- 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(A) Exhibit P2(b) COPY OF APPEAL MEMORANDUM DATED 28-04- 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(B) Exhibit P2(c) COPY OF APPEAL MEMORANDUM DATED 28-04- 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(C) Exhibit P2(d) COPY OF APPEAL MEMORANDUM DATED 28-04- WP(C) NO. 41996 OF 2023 6 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(D) Exhibit P3 COPY OF THE STAY PETITION DATED 30-11- 2023 FILED BY THE PETITIONER IN EXT. P2 Exhibit P3(a) COPY OF THE STAY PETITION DATED 30-11- 2023 FILED BY THE PETITIONER IN EXT. P2(A) Exhibit P3(b) COPY OF THE STAY PETITION DATED 30-11- 2023 FILED BY THE PETITIONER IN EXT. P2(B) Exhibit P3(c) COPY OF THE STAY PETITION DATED 30-11- 2023 FILED BY THE PETITIONER IN EXT. P2(C) Exhibit P3(d) COPY OF THE STAY PETITION DATED 30-11- 2023 FILED BY THE PETITIONER IN EXT. P2(D)

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