KRISHNAN SARAVANAN vs. THE INCOME TAX OFFICER

WP(C)/22987/2021HC KeralaKLHC01058831202126 October 2021Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages

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What did the High Court hold?

The High Court directed the appropriate appellate authority to consider and pass orders on the stay petition (Ext.P3) within a period of three months from the date of receipt of a copy of the judgment. The Court further ordered that all coercive proceedings against the petitioner shall be kept in abeyance until a decision is taken on the stay petition. The reasoning is based on ensuring that the petitioner's right to seek a stay is protected and that he is not subjected to recovery actions before his plea for a stay is heard and decided. The principle is that appellate remedies should not be rendered infructuous by immediate coercive actions.

What were the facts?

The petitioner, Krishnan Saravanan, is aggrieved by an assessment order for the assessment year 2017-18, marked as Ext.P1. He has filed an appeal before the second 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, marked as Ext.P3. The petitioner apprehends coercive recovery actions before his stay petition is adjudicated. Consequently, he has filed this writ petition before the High Court of Kerala seeking intervention.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of his stay petition pending before the appellate authority, and a stay of coercive proceedings until such disposal? (Question of procedure and administrative efficiency). Assessee's Contention: The petitioner argued that he faces the threat of coercive proceedings before his stay petition is considered by the appellate authority and therefore seeks a direction for timely disposal of the stay petition and a stay on coercive measures. Revenue's Contention: The judgment does not record any specific arguments made by the respondents (Income Tax Officer and Commissioner of Income Tax (Appeals)).

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 26TH DAY OF OCTOBER 2021 / 4TH KARTHIKA, 1943 WP(C) NO. 22987 OF 2021 PETITIONER: KRISHNAN SARAVANAN 13/344, CHULLIMADA, KANJIKODE, PALAKKAD - 678621. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 2, AYAKAR BHAVAN, PALAKKAD - 678014. 2 THE COMMISSIONER OF INCOME TAX (APPELAS) INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680006. BY ADV.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22987/21 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.22987 of 2021 ---------------------------------------- Dated this the 26th day of October, 2021

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2017-18, petitioner has preferred an appeal before the 2nd 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.P3. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition.

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.

Accordingly, there will be a direction to the appropriate appellate authority to consider and pass orders on Ext.P3 stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE vps

W.P.(C) No.22987/21

Appendix — schedule of exhibits

APPENDIX OF WP(C) 22987/2021 PETITIONER'S/S' EXHIBITS EXHIBIT P1 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

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