NAMBIATH RAMAN VELAYUDHAN vs. THE INCOME TAX OFFICER, WARD 2(3)

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WP(C)/10036/2023HC KeralaKLHC01022738202323 March 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court admitted the writ petition. It directed the 4th respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, to consider and pass orders on the appeal at the earliest, and at any rate, within a period of six months from the date of receipt of a copy of the judgment. The Court also ordered that coercive steps against the petitioner shall be kept in abeyance until a decision is taken on the appeal. The judgment does not record any specific arguments from the revenue beyond taking notice.

What were the facts?

The petitioner, Nambith Raman Velayudhan, an 83-year-old contractor, filed a writ petition before the High Court of Kerala. The petition sought a direction to the 4th respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, to take up and dispose of an appeal. This appeal was filed against an assessment order (Ext.P1) and was originally filed in 2019. The appeal was subsequently transferred to the National Faceless Appeal Centre. The petitioner contended that the appeal had been pending for an extended period.

What were the issues?

1. Whether the High Court should issue a direction to the 4th respondent to take up and dispose of the appeal filed by the petitioner in a time-bound manner, considering its pendency since 2019 and subsequent transfer to the National Faceless Appeal Centre. The petitioner argued that the appeal has been pending for an inordinate amount of time, necessitating judicial intervention to ensure its timely disposal. The revenue, represented by the learned Standing Counsel, took notice of the writ petition.

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 T.R.RAVI THURSDAY, THE 23RD DAY OF MARCH 2023 / 2ND CHAITHRA, 1945 WP(C) NO. 10036 OF 2023 PETITIONER: NAMBIATH RAMAN VELAYUDHAN AGED 83 YEARS, CONTRACTOR, NAMBIATH HOUSE, P.O.ERAVU, ARIMPUR, TRICHUR - 680 620. BY ADV ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 2(3) AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, 3RD FLOOR, NO.46, SAKTHAN THAMURAN NAGAR, THRISSUR - 680 001. 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, SHAKTAN THAMURAN NAGAR, THRISSUR - 680 001. 4 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI - 110 003. BY ADV SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.10036 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.10036 of 2023 -------------------------------------------- Dated this the 23rd day of March, 2023

JUDGMENT Admit.

2.

The learned Standing Counsel takes notice for the respondents.

3.

The prayer in the writ petition is for a direction to the 4th respondent to take up Ext.P2 appeal filed against Ext.P1 assessment order and to hear and dispose of the same in a time bound manner. The appeal is of 2019 and it is transferred to the National Faceless Appeal Centre, Delhi subsequently. Since the appeal has been pending for so long, there will be a direction to the 4th respondent to consider and pass orders on the appeal at the earliest, at any rate, within a period of six months from the date of receipt of a copy of this judgment. The coercive steps shall be kept abeyance till a decision is taken in the appeal. T.R. RAVI

JUDGE ded/23.03.2023

WP(C) NO.10036 OF 2023 3 APPENDIX OF WP(C) 10036/2023 PETITIONER EXHIBITS Exhibit-P1OF THE ASSESSMENT ORDER DATED 28.12.2018 FOR THE ASSESSMENT YEAR 2016-17 ALONG WITH DEMAND NOTICE Exhibit-P2OF THE APPEAL MEMORANDUM SUBMITTED BEFORE THE 2ND RESPONDENT IN FORM NO.35 DATED 30.01.2019 Exhibit-P3OF THE LETTER OF THE 3RD RESPONDENT ADDRESSED TO THE 2ND RESPONDENT DATED 06.09.2019 DIRECTING TO DISPOSE OF THE CASE ON PRIORITY BASIS Exhibit-P4 AOF THE WRITTEN SUBMISSION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.10.2019 Exhibit5 AOF THE INTIMATION OF THE PETITIONER TO THE 1ST RESPONDENT DATED 26.02.2020 INFORMING HIM THAT WRITTEN SUBMISSION FILED BEFORE THE 2ND RESPONDENT Exhibit-P6OF THE NOTICE ISSUED BY THE 4TH RESPONDENT UNDER SECTION 250 DATED 29-12-2020 TO FILE WRITTEN SUBMISSION Exhibit-P7ACKNOWLEDGEMENT DATED NIL, OF THE E-PROCEEDINGS IN RESPONSE TO EXHIBIT P6 Exhibit-P8OF THE RESPONSE FILED DATED NIL, IN RESPONSE TO THE NOTICE DATED 3- 11-2022 ISSUED BY THE 4TH RESPONDENT Exhibit-P9OF THE DEMAND NOTICE DATED 15.11.2022 ISSUED BY THE 1ST RESPONDENT Exhibit-P10OF THE RESPONSE TO EXHIBIT-P9

WP(C) NO.10036 OF 2023 4 NOTICE FILED DATED NIL Exhibit-P11OF THE PHYSICAL LETTER ALSO FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 24.11.2022 IN RESPONSE TO EXHIBIT-P9 NOTICE Exhibitp-P12OF THE BANK STATEMENT FROM DHANALAXMI BANK FROM 1ST APRIL 2015 TO 31 MARCH 2016 (FINANCIAL YEAR 2015-16) Exhibit-P13OF THE BANK STATEMENT FROM STATE BANK OF INDIA FOR THE RELEVANT PERIOD

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