ABDUL JABBAR VAKKULATHIL vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

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WP(C)/27413/2023HC KeralaKLHC01060081202318 August 2023Author: HONOURABLE MR.JUSTICE C.S.DIAS5 pages
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What did the High Court hold?

The High Court directed the Income Tax Appellate Tribunal (second respondent) to consider and dispose of the stay petition (Ext P4) expeditiously and in accordance with law. The court specified that this should be done 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. The court also stipulated that if the ITAT proposed to pass any conditional interim order of stay, it must state the reasons for the same. Furthermore, until orders were passed on the stay petition, all further proceedings pursuant to the assessment order (Ext P1) and the recovery order (Ext P5) were deferred. The court did not decide on the merits of the appeal itself, focusing solely on the procedural aspect of disposing of the stay petition.

What were the facts?

The petitioner, Abdul Jabbar Vakkulathil, filed a writ petition before the High Court of Kerala seeking a direction to the Income Tax Appellate Tribunal (ITAT) to expeditiously consider and dispose of his appeal (Ext P3) and stay petition (Ext P4). The petitioner was aggrieved by an assessment order (Ext P1) passed by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi. He filed the appeal and stay petition before the ITAT on July 14, 2023. While these were pending, the Income Tax Officer, Ward-1, Guruvayur, issued a recovery order (Ext P5). The petitioner sought immediate consideration of his appeal and stay petition by the ITAT.

What were the issues?

1. Whether the Income Tax Appellate Tribunal should be directed to consider and dispose of the pending appeal and stay petition expeditiously? (Question of procedure/administrative direction). Assessee's Contention: The petitioner argued that his appeal (Ext P3) and stay petition (Ext P4) were filed on July 14, 2023, and were pending before the ITAT. He also contended that recovery proceedings (Ext P5) were initiated by the third respondent during the pendency of his stay petition. Therefore, the ITAT should be directed to consider and dispose of the stay petition immediately. The petitioner relied on the fact that the stay petition had been pending since July 14, 2023. Revenue's Contention: The judgment records that Sri. Jose Joseph appeared for the respondents, but it does not detail any specific arguments or contentions raised by the revenue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
1 WP(C) No.27413 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 18TH DAY OF AUGUST 2023 / 27TH SRAVANA, 1945 WP(C) NO. 27413 OF 2023 PETITIONER/S: ABDUL JABBAR VAKKULATHIL AGED 56 YEARS VAKKULATHIL HOUSE UPPUNGAL, PUNNAYOORKULAM P.O, THRISSUR, PIN - 679561 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 100001 2 THE INCOME TAX APPELLATE TRIBUNAL 1ST FLOOR, BLOCK C-I & C-II, KENDRIYA BHAVAN, KAKKANAD, ERNAKULAM, KOCHI , REPRESENTED BY ITS SECRETARY., PIN - 682037 3 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD - 1, IIND FLOOR, CITY PLAZA, WEST NADA, GURUVAYUR, PIN - 680101 Sri Jose Joseph THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) No.27413 of 2023 C.S DIAS,J. --------------------------- WP(C) No.27413 of 2023 ----------------------------- Dated this the 18th day of August, 2023 .

JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext P3 appeal and Ext P4 stay petition, expeditiously.

2.

The petitioner’s case is that aggrieved by Ext P1 assessment order passed by the first respondent, the petitioner has also preferred Ext P3 appeal before the second respondent on 14.7.2023. Along with the appeal, the petitioner has also preferred Ext P4 stay petition. During the pendency of Exts P3 and P4, the third respondent has issued Ext P5 order for recovery. The petitioner prays that the second respondent may be directed to consider and dispose of Exts P3 and P4, immediately. Hence the writ petition.

3.

Heard; Sri.Harisankar V.Menon, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counsel appearing for the respondents.

4.

Having considered the pleadings and materials on record and taking note of the fact that Ext P4 is pending consideration before the second respondent since 14.7.2023, I deem it appropriate to direct the second respondent to consider and dispose of the same immediately. Resultantly, I order the writ petition as follows: (i) The second respondent is directed to consider and dispose of Ext P4 stay petition, 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 any conditional interim order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext P4 stay petition, all further proceedings pursuant to Exts P1 and P5 shall stand deferred. sks/18.8.2023 C.S.DIAS, JUDGE

Appendix — schedule of exhibits
APPENDIX OF WP(C) 27413/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 30- 03-2022 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 17-05-2023 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14-07-2023 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14-07-2023 Exhibit P5 COPY OF ORDER ISSUED BY THE 3RD RESPONDENT DTD. 24-05-2023

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