N. Ramachandran vs. 1. The Assistant Commissioner of Income Tax

WP(C)/39531/2022HC KeralaKLHC01085650202209 December 2022Author: HONOURABLE MR.JUSTICE K. BABU4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the 2nd respondent (Commissioner of Income Tax (Appeals)) to expeditiously dispose of the stay application (Exhibit P3) within a period of three months from the date of the order. The Court also ordered that recovery proceedings shall remain stayed until the disposal of the stay petition. The Writ Petition (Civil) was disposed of accordingly. The issue of expeditious disposal of the appeal petition (Exhibit P2) was not explicitly addressed in the final operative directions, though it was part of the petitioner's prayer.

What were the facts?

The petitioner, N. Ramachandran, an Income Tax assessee, filed a Writ Petition (Civil) before the High Court of Kerala. The petitioner had received an assessment order (Exhibit P1) and subsequently filed a statutory appeal (Exhibit P2) before the Commissioner of Income Tax (Appeals) - III (the 2nd respondent). Along with the appeal, the petitioner also filed an application for stay of recovery of the disputed amount (Exhibit P3). The petitioner sought directions from the High Court for the expeditious disposal of the stay petition and the appeal, and for a stay on recovery proceedings until the appeal was decided.

What were the issues?

1. Whether the High Court should issue a Writ in the nature of Mandamus directing the Commissioner of Income Tax (Appeals) to pass orders on the stay application (Exhibit P3) expeditiously? 2. Whether the High Court should issue a Writ in the nature of Mandamus directing the Commissioner of Income Tax (Appeals) to pass orders on the appeal petition (Exhibit P2) expeditiously? 3. Whether the High Court should issue a Writ in the nature of Mandamus directing the Assistant Commissioner of Income Tax to keep in abeyance all recovery proceedings pursuant to the penalty order (Exhibit P1) until the disposal of the appeal? Assessee's Contentions: The petitioner prayed for directions to the 2nd respondent to dispose of the stay petition expeditiously. The petitioner also sought directions for expeditious disposal of the appeal and for a stay on recovery proceedings. Revenue's Contentions: The judgment records that both sides were heard, but does not detail the specific contentions of the revenue.

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 K. BABU FRIDAY, THE 9TH DAY OF DECEMBER 2022 / 18TH AGRAHAYANA, 1944 WP(C) NO. 39531 OF 2022 PETITIONER: N. RAMACHANDRAN, AGED 65 YEARS, MEKKATHIL VEEDU, THATHAMALA, PERUMKADAVILA P.O., THIRUVANANTHAPURAM, PIN – 695124 BY ADVS. P.S.SOMAN T.RADHAMONY B.PRABHAKARAN NANCY PRABHAKAR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYKAR BHAVAN,KAWDIAR P.O., THIRUVANANTHAPURAM, PIN – 695003 2 COMMISSIONER OF INCOME TAX (APPEALS)-III CENTRAL REVENUE BUILDING, I S PRESS ROAD, COCHIN PIN - 682018 BY ADV. JOSE JOSEPH,SC FOR IN COME TAX DEPT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.39531 of 2022 2 K.BABU, J. ------------------------------------------- W.P.(C) No.39531 of 2022 --------------------------------------------- Dated this the 9th day of December , 2022

JUDGMENT

The prayers in this Writ Petition filed under Article 226 of the Constitution of India are as follows:- “(i) Issue a Writ in the nature of Mandamus or any other appropriate Writ or order directing the 2nd Respondent to pass orders in Exhibit-P3 application for stay expeditiously within a time limit fixed by this Hon’able Court. (ii) Issue a Writ in the nature of Mandamus or any other appropriate Writ or order directing the 2nd Respondent to pass orders in Exhibit P2 appeal petition expeditiously within a time limit fixed by this Hon’able Court. (iii) Issue a Writ in the nature of Mandamus or any other appropriate Writ or order directing the 1st Respondent to keep in abeyance all recovery proceedings pursuant to Exhibit P1 penalty order till the disposal of Exhibit P2 appeal. And (iv) Pass such other orders as this Hon’ble Court deems justified in the facts and circumstances of the case..”

Heard both sides.

The petitioner is an Income Tax assessee on the rolls of the Assistant Commissioner of Income Tax, Central Circle, Thiruvananthapuram. The petitioner has been served with Ext.P1 assessment order. The petitioner filed Ext.P2 statutory appeal before the 2nd respondent and filed Ext.P3 application seeking stay of recovery of the disputed amount from the petitioner.

The learned counsel for the petitioner prayed for a direction to the 2nd respondent to dispose of Ext.P3 stay petition as expeditiously as possible.

The 2nd respondent is therefore, directed to expeditiously dispose of Ext.P3 application at any rate within a period of three months from this date . The recovery proceedings shall stand stayed till the disposal of Ext.P3 stay petition. The Writ Petition (Civil) is disposed of accordingly.

K.BABU JUDGE VPK

Appendix — schedule of exhibits

APPENDIX OF WP(C) 39531/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PENALTY ORDER NO. ITBA/PNL/F/270A/2021-22/1041578685(1) DATED 26-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018-19 DATED 21-04-2022 Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018-19 DATED 25-11-2022 Exhibit P4 TRUE COPY OF THE NOTICE NO. ITBA/COM/F/17/2022-23/1047595775(1) DATED 23-11-2022 ISSUED BY THE 1ST RESPONDENT

Recent GST High Court judgments

Search GST case law →