KOOTHERY NARAYANAN VIJAYAN vs. ADDITIONAL/ JOINT/ DEPUTY/ ASSESSMENT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER

WP(C)/41882/2022HC KeralaKLHC01090957202222 December 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the National Faceless Appeal Centre to consider the stay applications (Exts.P13 to P17) along with any applications for condonation of delay. The Court mandated that orders be passed thereon after providing an opportunity of hearing to the petitioner. Crucially, the Court ordered that recovery proceedings for amounts due under the assessment orders (Exts.P3 to P7) shall be kept in abeyance until orders are passed on the stay petitions. It was clarified that the appellate authority would only consider the stay petitions on merits if it decides to condone the delay in filing the appeals. No specific finding on the merits of the assessment orders or the delay itself was made by the High Court.

What were the facts?

The petitioner, Koothery Narayanan Vijayan, is challenging assessment orders (Exts.P3 to P7) passed under the Income Tax Act, 1961, for assessment years 2013-14 to 2017-18. Aggrieved, the petitioner filed appeals (Exts.P8 to P12) along with stay applications and delay condonation applications before the National Faceless Appeal Centre. The petitioner apprehends that recovery proceedings might continue while the stay petitions are pending. This writ petition was filed before the High Court of Kerala seeking a direction for the timely disposal of these applications.

What were the issues?

1. Whether the National Faceless Appeal Centre should be directed to consider the stay applications (Exts.P13 to P17) along with delay condonation applications, and pass orders thereon after affording a hearing to the petitioner? (Question of procedure and administrative direction). Assessee's Contention: The petitioner seeks a direction for the National Faceless Appeal Centre to consider the pending stay and delay condonation applications. The petitioner also seeks a stay on recovery proceedings until a decision is made on these applications. Revenue's Contention: The judgment records that the learned Standing Counsel for the respondent Department was heard, but their specific contentions are not detailed in the provided text.

Which sections of the Income-tax Act were involved?

Income Tax Act, 1961

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 GOPINATH P. THURSDAY, THE 22ND DAY OF DECEMBER 2022 / 1ST POUSHA, 1944 WP(C) NO. 41882 OF 2022 PETITIONER/S: KOOTHERY NARAYANAN VIJAYAN AGED 72 YEARS S/O. NARAYANAN, AGED 72 YEARS, VENATTIL HOUSE, PALLURUTHY VELI PALLURUTHY, KOCHI- 682006, NOW RESIDING AT 12/A, SASTHA NAGAR, PUTHUSERY WEST, KANJIKODE WEST S.O. PALAKKAD, PIN - 678623 BY ADVS. G.KRISHNAKUMAR K.A.ANI JOSEPH RESPONDENT/S: 1 ADDITIONAL/ JOINT/ DEPUTY/ ASSESSMENT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 110001 2 THE COMMISSIONER OF INCOME TAX ( APPEAL) O/O. THE COMMISSIONER OF INCOME TAX, I S PRESS ROAD, ERNAKULAM, PIN - 682018 3 INCOME TAX OFFICER, NON CORPORATION WARD 2 (4) & TPS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 OTHER PRESENT: ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.41882/2022 -2-

J U D G M E N T The petitioner suffered Exts.P3 to P7 orders of assessment under the provisions of Income Tax Act, 1961 for assessment years 2013-14, 2014-15, 2015-16, 2016-17, 2017-18. Being aggrieved by those orders of assessments the petitioner preferred Exts.P8 to P12 appeals along with applications for stay and applications for condonation of delay before the National Faceless Appeal Centre. The petitioner apprehends that recovery proceedings may be continued against the petitioner to recover the amounts due under orders of assessment, pending consideration of the stay petition by the National Faceless Appeal Centre.

Having heard the learned counsel for the petitioner as well as the learned Standing counsel for the respondent Department.

Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the National Faceless Appeal Centre to consider Exts.P13 to P17 applications for stay along with any application filed for condonation of delay and pass orders thereon after affording an opportunity of hearing to the petitioner. Till such time as orders are passed on Exts.P13 to P17, any proceedings for recovery of the amounts due under Exts.P3 to P7 orders shall be kept in abeyance. It is made clear that the appellate authority needs to consider Exts.P13 to P17 stay petitions on merits only if it decides to condone the delay in filing the appeal. GOPINATH P. JUDGE AMG

W.P (C) No.41882/2022 -3-

Appendix — schedule of exhibits

APPENDIX OF WP(C) 41882/2022 PETITIONER EXHIBITS ExhibitP1 TRUE COPY OF THE DEATH CERTIFICATE OF THE PETITIONER'S SON SRI. VINURAJ VIJAYAN Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 30.05.2022 ISSUED BY THE 3RD RESPONDENT OFFICER Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2013-14 Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2014-15 Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2015-16 Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2016-17 Exhibit P7 RUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2017-18 Exhibit P8 TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2013-14 Exhibit P9 TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2014-15 Exhibit P10 TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2015-16 Exhibit P11 TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2016-17 Exhibit P12 TRUE COPY OF THE MEMORANDUM OF APPEALS FOR THE ASSESSMENT YEARS 2017-18 Exhibit P13 TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2013-14, IN EXHIBIT P9 APPEAL Exhibit P14 TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2014-15 IN EXHIBIT P10 APPEAL W.P (C) No.41882/2022 -4- Exhibit P15 TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2015-16 IN EXHIBIT P11 APPEAL Exhibit P16 TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2016-17 IN EXHIBIT P12 APPEAL Exhibit P17 TRUE COPY OF THE STAY PETITIONS FILED FOR THE ASSESMENT YEARS 2017-18 IN EXHIBIT P13 APPEAL

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