UNITED NURSES ASSOCIATION vs. THE INCOME TAX OFFICER

WP(C)/38785/2022HC KeralaKLHC01083821202202 December 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by directing the 3rd respondent (Commissioner of Income Tax (Appeals)) to consider and pass orders on the stay petition (Ext.P3) filed in the appeal (Ext.P2) as expeditiously as possible, and at any rate within a period of three months from the date of receipt of a certified copy of the judgment. The Court further directed that further proceedings for recovery of any amount due under the penalty order (Ext.P1) shall be kept in abeyance until orders are passed on the stay petition. The Court noted the limited nature of the relief sought by the petitioner.

What were the facts?

The petitioner, United Nurses Association, is challenging an order of penalty for the assessment year 2018-2019, issued under the Income Tax Act, 1961. The petitioner filed an appeal against this penalty order before the 3rd respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Center, New Delhi, along with a stay petition. While the appeal and stay petition were pending, the petitioner received a notice proposing recovery of the penalty amount. This writ petition was filed seeking a direction for the expeditious disposal of the stay petition.

What were the issues?

1. Whether the 3rd respondent should be directed to consider and pass orders on the stay petition expeditiously? (Question of procedure) Assessee's Contention: The petitioner seeks a direction for the 3rd respondent to consider and pass orders on Ext.P3 stay petition filed in Ext.P2 appeal as expeditiously as possible, and for further proceedings for recovery of the penalty amount to be kept in abeyance until such orders are passed. Revenue's Contention: The judgment records that the Standing Counsel was heard, but does not detail their specific arguments regarding the stay petition or recovery proceedings.

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. FRIDAY, THE 2ND DAY OF DECEMBER 2022 / 11TH AGRAHAYANA, 1944 WP(C) NO. 38785 OF 2022 PETITIONER: UNITED NURSES ASSOCIATION 2ND FLOOR, KORAPPATH LANE CHEMBUKAVU P.O THRISSUR, PIN – 680 020. REPRESENTED BY ITS SEYCRETARY- RASMI P. BY ADV DIVYA RAVINDRAN RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 2(1), AAYAKAR BHAVAN INECOME TAX OFFICE&SHAKTHANTHAMBURA NAGAR THRISSUR, PIN – 680 001. 2 THE ADDITIONAL/JOINT/DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTER, NEW DELHI, PIN – 110 001. 3 THE COMMISSIONER OF INCOME TAX(APPEALS) NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI, PIN – 110 001. OTHER PRESENT: ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.38785/2022 2

JUDGMENT Petitioner suffered Ext.P1 order of penalty for the assessment year 2018-2019 under the provision of the Income Tax Act, 1961. It has preferred Ext.P2 appeal along with Ext.P3 stay petition before the 3rd respondent. The petitioner has been served with Ext.P4 notice proposing to recover the amount due under Ext.P1 order imposing penalty, pending consideration of the stay petition by the Appellate Authority

Heard learned Standing Counsel also.

Having regard to the facts and circumstances of the case considering the limited nature of the relief sought for by the petitioner, the writ petition will stand disposed of by directing the 3rd respondent to consider and pass orders on Ext.P3 stay petition filed in Ext.P2 appeal as expeditiously as possible and at any rate within a period of three months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P3, further proceedings for recovery of any amount due under Ext.P1 shall be kept in abeyance. Writ petition is disposed of as above. GOPINATH P. JUDGE ats

W.P.(C)No.38785/2022 3

Appendix — schedule of exhibits

APPENDIX OF WP(C) 38785/2022 PETITIONER EXHIBITS Exhibit P1 THE TINE COPY OF THE PENALTY ORDER ISSUED UNDER SECTION 270A OF THE ACT FOR AY 2018-19, BY THE 2ND RESPONDENT DATED 16.03.2022 Exhibit P2 THE TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 04.06.2022 FOR AY 2018-19 FILED BEFORE THE 3RD RESPONDENT Exhibit P3 THE TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR AY 2018-19 DATED 02.6.2022 Exhibit P4 THE TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 21.10.2022, ISSUED BY THE LET RESPONDENT FOR AY 2018-19

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