DEVARAJAN .N.T, vs. THE ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX- INCOME TAX OFFICER,

PDF · subscribers
WP(C)/15822/2022HC KeralaKLHC01031715202213 May 2022Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court admitted the writ petition and disposed of it with specific directions. The Court directed the respondents to hear and dispose of the appeal (Ext.P2) at the earliest. Furthermore, the Court directed the respondents to take up the stay petition (Ext.P3) and hear and dispose of it within three months. As an interim measure, coercive steps for recovery were stayed until the disposal of the stay petition. The Court's decision was based on the limited prayer made by the petitioner for expeditious disposal of his pending matters.

What were the facts?

The petitioner, Devarajan N.T., filed a writ petition before the High Court of Kerala seeking a direction for the disposal of his appeal (Ext.P2) and stay petition (Ext.P3). The respondents are the National Faceless Assessment Centre and the National Faceless Appeal Centre, Delhi. The petitioner's grievance was the delay in the adjudication of his appeal and stay application by the income tax authorities. The writ petition was filed seeking expeditious disposal of these pending matters.

What were the issues?

1. Whether the High Court should direct the respondents to dispose of the appeal filed by the petitioner? 2. Whether the High Court should direct the respondents to dispose of the stay petition filed by the petitioner? Assessee's Contention: The assessee contended that there was an undue delay in the disposal of his appeal and stay petition by the income tax authorities and sought a direction for expeditious adjudication. Revenue's Contention: The Standing Counsel for the respondents took notice of the writ petition.

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 T.R.RAVI FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944 WP(C) NO. 15822 OF 2022 PETITIONER: DEVARAJAN N.T, 5/500 2/318, RARICHAMVELI, CHETTIKULAM, ELATHUR P.O, KOZHIKODE 673 303. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX- INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI 110 001. 2 NATIONAL FACELESS APPEAL CENTRE, DELHI 110 001, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS). SRI.CHRISTOPHOR ABRAHAM (SC) SRI.SAYYED MURTHALA THANGAL, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 15822 OF 2022 2 T.R. RAVI, J. ---------------------------------------- W.P.(C). No. 15822 of 2022 ------------------------------------------- Dated this the 13th day of May, 2022

JUDGMENT Admit. Standing Counsel takes notice for respondents. The limited prayer in the writ petition is for a disposal of Ext.P2 appeal and Ext.P3 stay petition. In view of the limited prayer made in the writ petition, the writ petition is disposed of directing the respondents to hear and dispose of Ext.P2 appeal at the earliest. There will be a further direction to the respondents to take up Ext.P3 stay petition and hear and dispose of the same within three months. Coercive steps for recovery shall remain stayed till the disposal of the stay petition. T.R.RAVI JUDGE Pn

WP(C) NO. 15822 OF 2022 3 APPENDIX OF WP(C) 15822/2022 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 23.03.2022. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 22.04.2022. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 22.04.2022.

Recent GST High Court judgments

Search GST case law →