ASHICK EBRAHIM vs. THE CENTRAL BOARD OF DIRECT TAXES

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WP(C)/24034/2021HC KeralaKLHC01060889202103 November 2021Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the 4th respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the stay petition (Ext.P4) within a period of three months from the date of receipt of a copy of the judgment. Until a decision is taken on the stay petition, all coercive proceedings initiated against the petitioner are to be kept in abeyance. The writ petition was disposed of with this direction. The court did not decide the merits of the assessment order or the appeal itself, focusing solely on the procedural aspect of expediting the stay petition and preventing coercive action in the interim.

What were the facts?

The petitioner, Ashick Ebrahim, is aggrieved by an order of assessment for the assessment year 2013-14, marked as Ext.P1. He has filed an appeal before the 4th respondent, the Commissioner of Income Tax (Appeals), as per Ext.P2. Concurrently, a petition for stay of proceedings arising from the assessment order was filed as Ext.P4. The petitioner apprehends coercive recovery actions before his stay petition is adjudicated. Consequently, he has filed this writ petition seeking intervention. The respondents include the Central Board of Direct Taxes, the Income Tax Officer, the Additional Commissioner of Income Tax, and the Commissioner of Income Tax (Appeals).

What were the issues?

1. Whether the petitioner is entitled to a stay of coercive proceedings pending the disposal of his appeal before the Commissioner of Income Tax (Appeals)? (Question of law and fact, concerning the powers of the appellate authority and the principles of natural justice). Assessee's Contention: The petitioner argues that coercive proceedings are being threatened before his stay petition is considered by the appellate authority, causing apprehension and potential prejudice. He seeks a direction for the stay petition to be considered expeditiously. 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 a direction based on the submissions made.

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 WEDNESDAY, THE 3RD DAY OF NOVEMBER 2021 / 12TH KARTHIKA, 1943 WP(C) NO. 24034 OF 2021 PETITIONER: ASHICK EBRAHIM AGED 49 YEARS S/O. A.MEBRAHIM, FLAT NO.7C, ASSET KOTTARAM, MARADU, ERNAKULAM-682 304. BY ADVS. K.P.PRADEEP HAREESH M.R. T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 2 INCOME TAX OFFICER NOW CORP WARD 1(1), KOCHI, INCOME TAX DEPARTMENT,CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018. 3 ADDITIONAL COMMISSIONER OF INCOME TAX NATIONAL E-ASSESSMENT CENTRE, DELHI ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. 4 COMMISSIONER OF INCOME TAX (APPEALS) KOCHI, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682 036. SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No. 24034 of 2021 2 BECHU KURIAN THOMAS, J ----------------------------- WP(C) No. 24034 of 2021 ----------------------------- Dated this the 3rd day of November, 2021

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2013-14 petitioner has preferred an appeal before the 4th 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 learned 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 4th respondent to consider and pass orders on Ext.P4 stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till such decision is taken, all coercive proceedings initiated against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJ/03.10.2021

Appendix — schedule of exhibits
APPENDIX OF WP(C) 24034/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.ITBA/AST/S/147/2020-22/1035528568(1) DATED 13.9.2021 ISSUED FOR THE YEAR 2013-14 BY THE 3RD RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL DATED 24.9.2021 FILED FOR THE YEAR 2013-14 BEFORE THE 4TH RESPONDENT. Exhibit P3 TRUE COPY OF THE DEMAND NOTICE NO.ITBA/AST/S/156/2021-22/1035528646(1) DATED 13.9.2021 ISSUED FOR THE YEAR 2013-14 BY THE ASSESSING AUTHORITY. Exhibit P4 TRUE COPY OF THE STAY APPLICATION FILED ON 5.10.2020 BEFORE THE 4TH RESPONDENT IN EXT P2 APPEAL.

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