V.D DEVASIA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/41207/2022HC KeralaKLHC01089345202219 December 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.5 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the Income Tax Appellate Tribunal (2nd respondent) to consider and pass orders on the stay petitions (Exts.P8 to P10) filed in the appeals (Exts.P5 to P7) within a period of two months from the date of receipt of a certified copy of the judgment. The Court further directed that until orders are passed on the stay petitions, any steps to recover amounts due under the assessment orders (Exts.P1, P2, and P3) shall be kept in abeyance. The High Court did not decide the merits of the appeals or the stay petitions themselves, but rather directed the Tribunal to proceed with their consideration.

What were the facts?

The petitioner, V.D. Devasia, is challenging assessment orders for Assessment Years 2011-12, 2012-13, and 2014-15. Following the dismissal of his appeals before the first appellate authority, he filed further appeals (Exts.P5 to P7) along with stay petitions (Exts.P8 to P10) before the Income Tax Appellate Tribunal (ITAT), Kochi Bench. The petitioner approached the High Court of Kerala because he received a recovery notice (Ext.P11) while his stay petitions were pending before the ITAT. The assessment orders were passed by the Assistant Commissioner of Income Tax, Central Circle, Kottayam.

What were the issues?

1. Whether the High Court can direct the Income Tax Appellate Tribunal to consider and pass orders on stay petitions pending before it, especially when recovery proceedings have been initiated against the assessee. Assessee's Contention: The petitioner argued that recovery proceedings were initiated despite his appeals and stay petitions being pending before the ITAT, causing him prejudice. He sought a direction from the High Court to expedite the disposal of his stay petitions. Revenue's Contention: The learned Standing Counsel for the respondent Department was heard. The judgment does not record specific arguments made by the revenue.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOCHI BENCH, KENDRIYA BHAVAN,

DATED 31.12.2016 FOR ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. Exhibit P2OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. Exhibit P3OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P4OF THE ORDER DATED 29.11.2021 FOR AY 2011-12, 2012-13 AND 2014- 15 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-3, KOCHI Exhibit P5OF APPEAL NO.47/2022 DATED 24.01.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2011 -12 Exhibit P6OF APPEAL NO.48/2022 DATED 24.01.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2012-13 Exhibit P7OF APPEAL NO.50/2022 DATED 24.01.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2014-15

WP(C) NO. 41207 OF 2022 5 Exhibit P8OF THE STAY PETITION NO.6/2022 DATED 24.01.2022 FILED BY THE PETITIONER FOR AY 2011-12 BEFORE THE 2ND RESPONDENT. Exhibit P9OF THE STAY PETITION NO.7/2022 DATED 24.01.2022 FILED BY THE PETITIONER FOR AY 2012-13 BEFORE THE 2ND RESPONDENT. Exhibit P10OF THE STAY PETITION NO.9/2022 DATED 24.01.2022 FILED BY THE PETITIONER FOR AY 2014-15 BEFORE THE 2ND RESPONDENT. Exhibit P11OF THE RECOVERY NOTICE DATED 29.11.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR ASSESSMENT YEARS 2011-12, 2012-13 AND 2014-15.

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