BIJU KRISHNA PILLAI vs. COMMISSIONER OF INCOME TAX APPEALS

PDF · subscribers
WP(C)/28910/2023HC KeralaKLHC01063079202319 September 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the appellate authority, the National Faceless Appeal Centre (NFAC), Delhi, to decide the petitioner's appeal (Ext.P3) against the assessment order dated December 19, 2019, as expeditiously as possible, and at any rate, within a period of three months from the date of the judgment. The Court also directed that no coercive steps for recovery of the demand shall be taken against the petitioner during this period. The judgment was to be communicated to the NFAC for compliance. The writ petition was finally disposed of with these directions. No specific issue was left undecided, as the court's primary action was to direct the appellate authority to proceed with the pending appeal.

What were the facts?

The petitioner, Biju Krishna Pillai, filed a writ petition seeking a direction to the Commissioner of Income Tax (Appeals) to dispose of his appeal (Ext.P3) and stay application (Ext.P4) concerning an assessment order dated December 19, 2019 (Ext.P1). The assessment pertains to the assessment year 2017-18. The petitioner also sought to quash a letter dated July 6, 2023 (Ext.P5). The petitioner argued that his case is identical to his brother's, whose appeal was allowed by the National Faceless Appeal Centre (NFAC), Delhi. The petitioner contended that any demand made pursuant to the assessment order would prejudice him. The Income Tax Department's counsel confirmed that the appeal and stay petition had not yet been decided.

What were the issues?

1. Whether the National Faceless Appeal Centre (NFAC), Delhi, should be directed to expedite the disposal of the petitioner's appeal and stay application against the assessment order dated December 19, 2019, for assessment year 2017-18. Assessee's Contentions: - The petitioner's case is identical to his brother's, whose appeal was allowed by the NFAC, Delhi. - The petitioner is entitled to the same treatment as his brother. - Any demand made pursuant to the assessment order would prejudice the petitioner. Revenue's Contentions: - As per records, neither the appeal nor the stay petition has been decided.

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 DINESH KUMAR SINGH TUESDAY, THE 19TH DAY OF SEPTEMBER 2023 / 28TH BHADRA, 1945 WP(C) NO. 28910 OF 2023 PETITIONER/S: BIJU KRISHNA PILLAI, AGED 50 YEARS,S/O LATE KRISHNA PILLAI, RESIDING AT UJJAYANI, NADAKKAVU, PERUNGALA, ALAPPUZHA, KERALA-, PIN - 690559 BY ADVS. ASWIN GOPAKUMAR ANWIN GOPAKUMAR ADITYA VENUGOPALAN NIKITHA SUSAN PAULSON MAHESH CHANDRAN SHALLET K. SAM SARANYA BABU RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX, LAL BAHADUR SASTRI ROAD, PUBLIC LIBRARY BUILDING, KOTTAYAM, PIN - 686001 2 2. THE ASSISTANT COMMISSIONER OF INCOME TAX (ALAPPUZHA CIRCLE), ARATTUKULANKARA COMPLEX, INCOME TAX OFFICE, ADJACENT TO ALAPPUZZHA MEDICAL COLLEGE, A N PURAM, ALAPPUZHA, KERALA, PIN - 688011 OTHER PRESENT: JOSE JOSEPH-SC-IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 28910 OF 2023 2

J U D G M E N T The present writ petition has been filed for a direction to the first respondent, Commissioner of Income Tax (Appeals) to dispose of Ext.P3 appeal and Ext.P4 application for stay of proceedings for recovery of tax assessed vide Ext.P1 assessment order dated 19.12.2019 and to quash Ext.P5 letter dated 6.7.2023. 2. Sri.Jose Joseph, learned Standing Counsel for the Income Tax Department submits that now appeals are being decided by the National Faceless Appeal Centre.

3.

Learned counsel for the petitioner has invited attention of this Court to Ext.P6 order dated 17.8.2023, whereby the appeal filed in the case of the brother of the petitioner was allowed by the National Faceless Appeal Centre, Delhi, and submitted that petitioner's case is identically situated to that of his brother and since the appeal filed in the case of his brother was WP(C) NO. 28910 OF 2023 3 allowed, petitioner is also entitled to the same treatment in the appeal pending before the National Faceless Appeal Centre against the assessment order dated 19.12.2019 in respect of the assessment year 2017-18, Ext.P1. He further submits that if demand is made in pursuance to the assessment order, petitioner would be prejudiced.

4.

Shri.Jose Joseph, learned Standing Counsel for the Department submitted that as per the records, neither Ext.P3 appeal nor Ext.P4 stay petition has been decided.

5.

Considering the aforesaid facts, the appellate authority, i.e. the National Faceless Appeal Centre, Delhi is directed to decide Ext.P3 appeal filed by the petitioner against Ext.P1 assessment order dated 19.12.2019 as expeditiously as possible, at any rate, within a period of three months from today. No coercive steps for recovery of the demand shall be taken against the petitioner for the said period. Let this judgment be communicated to the National Faceless Appeal

WP(C) NO. 28910 OF 2023 4 Centre, Income Tax Department, Ministry of Finance, Government of India, Delhi, for necessary compliance by Sri.Jose Joseph, learned Standing Counsel for the Department. With the aforesaid directions, the present writ petition stands finally disposed of. Pending interlocutory applications, if any, in the writ petition would stand dismissed. DINESH KUMAR SINGH

JUDGE jg

WP(C) NO. 28910 OF 2023 5

Appendix — schedule of exhibits
APPENDIX OF WP(C) 28910/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER NO. ITBA/AST/S/143(3)2019-20/1022679648(1) ISSUED BY RESPONDENT NO. 2 TO THE PETITIONER DATED 19.12.2019 Exhibit P2 A TRUE COPY OF THE NOTICE OF DEMAND NO. ITBA/AST/S/156/2019-20/1022679725(1) DATED 19.12.2019 ISSUED BY RESPONDENT NO. 2 TO THE PETITIONER Exhibit P3 A TRUE COPY OF THE APPEAL FILED BEFORE THE RESPONDENT NO. 1 BEARING ACKNOWLEDGEMENT NO. 314090981290220 DATED 29.02.2020 Exhibit P4 A TRUE COPY OF THE APPLICATION FOR STAY AND EARLY HEARING DATED 09.03.2020 Exhibit P5 A TRUE COPY OF THE LETTER BEARING NO. ITBA/RCV/F/17/2023-24/1054173625(1) ISSUED BY RESPONDENT NO.2 TO PETITIONER NO.1 DATED 06.07.2023 Exhibit P6 A TRUE COPY OF THE ORDER PASSED BY APPELLATE AUTHORITY DATED 17.08.2023

Recent GST High Court judgments

Search GST case law →