LAKSHMI VENUGOPAL, vs. THE CENTRAL BOARD OF DIRECT TAXES,

WP(C)/1541/2022HC KeralaKLHC01003591202217 January 2022Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS7 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the 5th respondent, the Income Tax Appellate Tribunal (ITAT), Cochin Bench, to consider and pass orders on the stay petitions (Ext.P4 series) within a period of three months from the date of receipt of a copy of the judgment. An opportunity of hearing was to be granted to the petitioner. Furthermore, the Court ordered that all coercive proceedings against the petitioner, pursuant to the assessment orders (Ext.P1 series), shall be kept in abeyance until a decision is taken on the stay petitions. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, Lakshmi Venugopal, is aggrieved by assessment orders for assessment years 2002-03 to 2007-08. She has filed second appeals before the Income Tax Appellate Tribunal (ITAT), Cochin Bench, the 5th respondent. Along with the appeals, she has also filed stay petitions. The petitioner apprehends coercive recovery proceedings before her stay petitions are considered. Consequently, she has filed this writ petition seeking a direction for the expeditious disposal of the stay petitions and a stay on coercive proceedings until a decision is rendered on the stay applications.

What were the issues?

1. Whether the ITAT (5th respondent) should be directed to consider and pass orders on the stay petitions filed by the petitioner (Ext.P4 series) within a specified period? (Question of procedure) 2. Whether coercive proceedings against the petitioner pursuant to the assessment orders (Ext.P1 series) should be kept in abeyance until a decision is taken on the stay petitions? (Question of procedure) Assessee's Contention: The petitioner contends that she has filed second appeals and stay petitions before the ITAT and fears coercive action before her stay applications are heard and decided. She seeks a direction for the timely disposal of these stay petitions and a stay on recovery proceedings. Revenue's Contention: The judgment does not record any specific contentions from the respondents. However, the court considered the submissions of both the petitioner and the respondents.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 1541 OF 2022

TC 4/23

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 17TH DAY OF JANUARY 2022 / 27TH POUSHA, 1943 WP(C) NO. 1541 OF 2022 PETITIONER/S: LAKSHMI VENUGOPAL, AGED 59 YEARS D/O. C.M. RADHAKRISHNAN NAIR, TC 4/2390, SUMERU, VIKRAMAPURAM HILLS, KAWDIAR P.O., THIRUVANANTHAPURAM-682304, REPRESENTED BY HER POWER OF ATTORNEY AND FATHER C.M. RADHAKRISHNAN NAIR, FLAT NO.10B, SUMMER BREEZE SEASONS, PPD APARTMENTS, KURAVANKONAM, THIRUVANANTHAPURAM- 695003. BY ADVS. K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN RASMI NAIR T. T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENT/S: 1 THE CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110001, REPRESENTED BY ITS CHAIRMAN. 2 THE ASSISTANT DIRECTOR OF WEALTH TAX, (INTERNATIONAL TAXATION), AYYANKAR BHAVAN, KAWDIAR P.O., THIRUVANANTHAPURAM-695003. 3 THE COMMISSIONER OF WEALTH TAX (APPEAL), WEALTH TAX RANGE, AYYANKAR BHAVAN, KAWDIAR P.O., THIRUVANANTHAPURAM-695003. WPC No.1541/2022 ..2.. 4 THE COMMISSIONER OF INCOME TAX (APPEALS) 12, ROOM NO.762, 7TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALURU-560095. 5 THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH AT COCHIN, 1ST FLOOR, BLOCK C-1 AND C-11, KENDRIYA BHAVAN, KAKKANAD, ERNAKULAM- 682037, REPRESENTED BY ITS REGISTRAR. OTHER PRESENT: CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.1541/2022 ..3.. BECHU KURIAN THOMAS, J. ----------------------------------------- WP.(C) No. 1541 of 2022 ---------------------------------------- Dated this the 17th day of January, 2022

JUDGMENT Aggrieved by Ext.P1 and Ext.P1(a) to Ext.P1(e) series of orders of assessment relating to assessment years, 2002-03, 2003-04, 2004-05, 2005-06, 2006-07 and 2007-08, petitioner has preferred second appeals before the 5th respondent, copies of which are produced as Ext.P3 series. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P4 series. Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are considered. Hence, this writ petition.

Having considered the submissions of the counsel for the petitioner as well as the ..4.. respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

Accordingly, there will be a direction to the 5th respondent to consider and pass orders on Ext.P4 and Ext.P4(a) to Ext.P4(e) series of stay petitions, within a period of three months from the date of receipt of a copy of this judgment after granting an opportunity of hearing to the petitioner. Till such a decision is taken, all coercive proceedings against the petitioner pursuant to Ext.P1 and Ext.P1(a) to Ext.P1(e) shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE bka/17.01.2022 ..5..

Appendix — schedule of exhibits

APPENDIX OF WP(C) 1541/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2002-03 BY THE 2ND RESPONDENT DATED 28/12/2009. Exhibit P1(A) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2002-03 BY THE 2ND RESPONDENT DATED 28/12/2009. Exhibit P1(B) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2004-05 BY THE 2ND RESPONDENT DATED 28/12/2009. Exhibit P1(C) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2005-06 BY THE 1ST RESPONDENT DATED 27/12/2011. Exhibit P1(D) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07 BY THE 2ND RESPONDENT DATED 27/12/2011. Exhibit P1(E) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 BY THE 2ND RESPONDENT DATED 27/12/2011. Exhibit P2 TRUE COPY OF THE ORDER IN APPEAL NO. ITA NO. 10015/CIT(A)-12/2009-10 DATED 13/01/2021 OF THE 4TH RESPONDENT FOR THE ASSESSMENT YEAR 2002-03. Exhibit P2(A) TRUE COPY OF THE ORDER IN APPEAL NO. ITA NO. 10014/CIT(A)-12/2009-10 DATED 13/01/2021 OF THE 4TH RESPONDENT FOR THE ASSESSMENT YEAR 2003-04. Exhibit P2(B) TRUE COPY OF THE ORDER IN APPEAL NO. ITA NO. 10491/CIT(A)-12/2009-10 DATED 13/01/2021 OF THE 4TH RESPONDENT FOR THE ASSESSMENT YEAR 2004/05. WPC No.1541/2022 ..6.. Exhibit P2(C) TRUE COPY OF THE ORDER IN APPEAL NO. ITA NO. 10047/CIT(A)-12/2009-10 DATED 13/01/2021 OF THE 4TH RESPONDENT FOR THE ASSESSMENT YEAR 2005/06. Exhibit P2(D) TRUE COPY OF THE ORDER IN APPEAL NO. ITA NO. 10046/CIT(A)-12/2009-10 DATED 13/01/2021 OF THE 4TH RESPONDENT FOR THE ASSESSMENT YEAR 2006-07. Exhibit P2(E) TRUE COPY OF THE ORDER IN APPEAL NO. ITA NO. 10045/CIT(A)-12/2009-10 DATED 13/01/2021 OF THE 4TH RESPONDENT FOR THE ASSESSMENT YEAR 2007-08. Exhibit P3 TRUE COPY OF THE APPEAL WTA 1/COCH/2021 DATED 09/10/2021 FOR THE ASSESSMENT YEAR 2002-03 PENDING BEFORE THE 5TH RESPONDENT. Exhibit P3(A) TRUE COPY OF THE APPEAL WTA 2/COCH/2021 DATED 09/10/2021 FOR THE ASSESSMENT YEAR 2003-04 PENDING BEFORE THE 5TH RESPONDENT. Exhibit P3(B) TRUE COPY OF THE APPEAL WTA 3/COCH/2021 DATED 09/10/2021 FOR THE ASSESSMENT YEAR 2004/05 PENDING BEFORE THE 5TH RESPONDENT. Exhibit P3(C) TRUE COPY OF THE APPEAL WTA 4/COCH/2021 DATED 09/10/2021 FOR THE ASSESSMENT YEAR 2005-06 PENDING BEFORE THE 5TH RESPONDENT. Exhibit P3(D) TRUE COPY OF THE APPEAL WTA 5/COCH/2021 DATED 09/10/2021 FOR THE ASSESSMENT YEAR 2006-07 PENDING BEFORE THE 5TH RESPONDENT. Exhibit P3(E) TRUE COPY OF THE APPEAL WTA 6/COCH/2021 DATED 09/10/2021 FOR THE ASSESSMENT YEAR 2007-08 PENDING BEFORE THE 5TH RESPONDENT. WPC No.1541/2022 ..7.. Exhibit P4 TRUE COPY OF THE STAY PETITION SP 31/COCH/2021 DATED 08/10/2021 FOR THE ASSESSMENT YEAR 2002-03 IN EXHIBIT P2 BEFORE THE 5TH RESPONDENT. Exhibit P4(A) TRUE COPY OF THE STAY PETITION SP 32/COCH/2021 DATED 08/10/2021 FOR THE ASSESSMENT YEAR 2003-04 IN EXHIBIT P2 (A) BEFORE THE 5TH RESPONDENT. Exhibit P4(B) TRUE COPY OF THE STAY PETITION SP 33/COCH/2021 DATED 08/10/2021 FOR THE ASSESSMENT YEAR 2004/05 IN EXHIBIT P2 (B) BEFORE THE 5TH RESPONDENT. Exhibit P4(C) TRUE COPY OF THE STAY PETITION SP 34/COCH/2021 DATED 08/10/2021 FOR THE ASSESSMENT YEAR 2005-06 IN EXHIBIT P2 (C) BEFORE THE 5TH RESPONDENT. Exhibit P4(D) TRUE COPY OF THE STAY PETITION SP 35/COCH/2021 DATED 08/10/2021 FOR THE ASSESSMENT YEAR 2006-07 IN EXHIBIT P2(D) BEFORE THE 5TH RESPONDENT. Exhibit P4(E) TRUE COPY OF THE STAY PETITION SP 36/COCH/2021 DATED 08/10/2021 FOR THE ASSESSMENT YEAR 2007-08 IN EXHIBIT P2(E) BEFORE THE 5TH RESPONDENT. Exhibit P5 TRUE COPY OF THE POSTING NOTICE DATED 09/11/2021 ISSUED BY THE 5TH RESPONDENT.

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