C. SHAJI vs. 1. THE CENTRAL BOARD OF DIRECT TAXES

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WP(C)/1588/2022HC KeralaKLHC01003769202225 January 2022Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the 3rd respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the petitioner's stay petition (Ext.P4) within one month from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all coercive proceedings pursuant to the assessment order (Ext.P1) against the petitioner shall be kept in abeyance until a decision is taken on the stay petition. The writ petition was disposed of with these directions. No specific issue regarding the merits of the assessment order or the appeal was decided.

What were the facts?

The petitioner, C. Shaji, is aggrieved by an assessment order dated January 25, 2022, for the assessment year 2013-14. He has filed an appeal before the Commissioner of Income Tax (Appeals), the 3rd respondent, and a petition for stay of proceedings pursuant to the assessment order. The petitioner apprehends coercive recovery actions before his stay petition is considered. Consequently, he has filed this writ petition seeking a direction for the expeditious disposal of his stay petition and a stay on coercive proceedings.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious consideration of his stay petition filed before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner contends that he has filed an appeal and a stay petition against the assessment order and fears coercive recovery proceedings before the stay petition is adjudicated. He seeks a direction for the timely consideration of his stay petition. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the stay petition or the writ petition. The court proceeded to pass an order based on the submissions of the petitioner and the respondents.

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 BECHU KURIAN THOMAS TUESDAY, THE 25TH DAY OF JANUARY 2022 / 5TH MAGHA, 1943 WP(C) NO. 1588 OF 2022 PETITIONER: C. SHAJI AGED 44 YEARS SON OF CHELLAPPAN SHAJI BHAVAN, KULAVUPARA PANNIYODE, THIRUVANANTHAPURAM, PIN - 695575 BY ADVS. K.P.PRADEEP T.THASMI M.J.ANOOPA HAREESH M.R. SANAND RAMAKRISHNAN RASMI NAIR T. RESPONDENTS: 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 INCOME TAX OFFICER, WARD 1 (3), OFFICE OF INCOME TAX OFFICER, AAYAKAR BHAVAN, PEROORKADA ROAD, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003 3 COMMISSIONER OF INCOME TAX (APPEALS) THIRUVANATHAPURAM, AAYAKAR BHAVAN, PEROORKADA ROAD, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003 4 COMMISSIONER OF INCOME TAX(APPEALS, NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP, WP(C) NO. 1588 OF 2022 2 JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 5 ADDITIONAL COMMISSIONER OF INCOME TAX, NATIONAL E-ASSESSMENT CENTRE, DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 BY ADV. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 1588 OF 2022 3 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 1588 of 2022 ---------------------------------------- Dated this the 25th day of January, 2022

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2013-14, petitioner has preferred an appeal before the 3rd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition.

2.

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

3.

Accordingly, there will be a direction to the 3rd respondent to consider and pass orders on Ext.P4 stay petition, within a period of one month from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings pursuant to Ext.P1 assessment order

WP(C) NO. 1588 OF 2022 4 against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE DM

WP(C) NO. 1588 OF 2022 5

Appendix — schedule of exhibits
APPENDIX OF WP(C) 1588/2022 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.ITBA/AST/S/143(3)2021- 22/1036075473(1) DATED 30-09-2021 FOR THE YEAR 2013-14 PASSED BY THE 2ND RESPONDENT EXHIBIT P1(A) TRUE COPY OF THE TAX COMPUTATION SHEET SERVED ALONG WITH EXT P1 BY THE 2ND RESPONDENT EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 04-11- 2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P3 TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT OF EXHIBIT P2 APPEAL DATED 04-11-2021 EXHIBIT P4 TRUE COPY OF THE STAY APPLICATION FILED ON 23-12-2021 BEFORE THE 3RD RESPONDENT IN EXHIBIT P2 APPEAL EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE NO ITBA/AST/S/156/2021-22/1036075556(1) DATED 30-09-2021 ISSUED FOR THE YEAR 2013-14 BY THE ASSESSING AUTHORITY RESPONDENTS EXHIBITS : NIL //TRUE COPY// PA TO JUDGE

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