THE DISTRICT LOTTERY OFFICER vs. THE INCOME TAX OFFICER (TDS)

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WP(C)/9774/2021HC KeralaKLHC01024701202127 April 2021Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to consider and pass appropriate orders on the stay petition filed by the District Lottery Officer within a period of three months from the date of receipt of a copy of the judgment. The Court also ordered that all coercive steps pursuant to the penalty order shall be kept in abeyance until a decision is taken on the stay petition. The Court did not decide on the merits of the penalty or the appeal itself, focusing solely on the procedural aspect of the pending stay petition.

What were the facts?

The petitioner, the District Lottery Officer, Kozhikode, is challenging a penalty of Rs. 26,190 imposed by the Income Tax Officer (TDS) for alleged omission to deduct Tax Deducted at Source (TDS) on lottery winnings. The petitioner filed an appeal against this penalty order before the Commissioner of Income Tax (Appeals) in 2019, along with a stay petition. The appeal and stay petition have been pending consideration. The petitioner asserts that valid contentions have been raised in their appeal.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should consider and pass orders on the stay petition filed by the petitioner expeditiously? (Question of procedure) Assessee's contentions: The petitioner argues that their appeal raises valid contentions and seeks expeditious consideration of their stay petition. Revenue's contentions: No specific contentions are recorded for the revenue in this judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 27TH DAY OF APRIL 2021 / 7TH VAISAKHA, 1943 WP(C).No.9774 OF 2021(V) PETITIONER: THE DISTRICT LOTTERY OFFICER C.BLOCK, GROUND FLOOR, CIVIL STATION (P.O.), KOZHIKODE - 673 020. BY GOVERNMENT PLEADER SMT.PRIYA SHANAVAS RESPONDENTS: 1 THE INCOME TAX OFFICER (TDS) IIIRD FLOOR, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673001. BY ADV.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 27th day of April, 2021 Ext.P7 is a stay petition filed by the writ petitioner before the 2nd respondent.

2.

The issue relates to a penalty for omission to deduct TDS for the payments made towards lottery winnings. The 1st respondent imposed a penalty of Rs.26,190/- upon the writ petitioner. Ext.P5 appeal along with Ext.P7 stay petition was filed in 2019, and the same is pending consideration. According to the petitioner, there are valid contentions raised by them in the appeal.

3.

In view of the pendency of Ext.P5 appeal, I direct the 2nd respondent to consider and pass appropriate orders on Ext.P7 stay petition, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. All coercive steps, pursuant to Ext.P4, shall be kept in abeyance till a decision is taken on Ext.P7 stay petition. The writ petition is disposed of as above. Bechu Kurian Thomas

Judge vpv

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE LETTER NO.ITO(TDS)/ CLT/CHND00034G/194B/2017-18. EXHIBIT P2 TRUE COPY OF THE REPLY TO EXHIBIT P1 BEFORE THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE SHOW CAUSE NOTICE NO.TDS/CLT/LOTTERY/194B/2018-19. EXHIBIT P4 A TRUE COPY OF THE PROCEEDINGS TDS/CLT/DLO-CLT/201(1)&(IA)/FY 2012- 13/2018-19. EXHIBIT P5 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE SECOND RESPONDENT FOR THE FINANCIAL YEAR 2012-2013. EXHIBIT P6 TRUE COPY OF LETTER RECEIVED ON 04/03/2021 FROM INCOME TAX DEPARTMENT, TDS RANGE, KOZHIKODE DIRECTING TO PAY THE DISPUTED AMOUNT WITHOUT ANY FURTHER DELAY. EXHIBIT P7 A TRUE COPY OF THE STAY PETITION ALONG WITH A COVERING LETTER. /TRUE COPY/ P.A. TO JUDGE

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