BEERAN OULIYA MEMORIAL TRUST vs. THE ADDITIONAL / JOINT/ DEPUTY/ ASST. COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER

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WP(C)/10198/2021HC KeralaKLHC01028190202123 April 2021Author: HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN4 pages
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What did the High Court hold?

The High Court decided to dispose of the writ petition with specific directions. The second respondent, the National Faceless Appeal Centre, was directed to dispose of the stay petition (Ext.P3(a)) as expeditiously as possible, within three weeks from the date of receipt of a copy of the judgment. Furthermore, all recovery steps pursuant to the assessment order (Ext.P1) were stayed until the disposal of the stay petition. The court did not decide the merits of the appeal itself, but rather focused on ensuring the procedural steps for seeking interim relief were expedited and that recovery was held in abeyance during this period. The ratio is that courts can direct authorities to expedite pending applications for stay and grant interim relief by staying recovery proceedings pending the disposal of such applications.

What were the facts?

The petitioner, Beeran Ouliya Memorial Trust, an assessee under the Income Tax Act, 1961, filed a writ petition before the High Court of Kerala. The petition sought a direction to the second respondent, the National Faceless Appeal Centre, Delhi, to dispose of an appeal (Ext.P3) and a stay petition (Ext.P3(a)). Additionally, the petitioner requested a stay on recovery steps until the appeal and stay petition were decided. The assessment order under challenge is Ext.P1. The respondents are the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi, and the National Faceless Appeal Centre, Delhi.

What were the issues?

1. Whether the High Court should direct the National Faceless Appeal Centre to dispose of the pending appeal and stay petition filed by the assessee? (Question of procedure and administrative efficiency) 2. Whether recovery steps pursuant to the assessment order should be stayed until the disposal of the stay petition? (Question of interim relief pending appeal) Assessee's Contention: The assessee sought directions for the expeditious disposal of its appeal and stay petition and a stay on recovery proceedings. The specific authorities or precedents relied upon by the assessee are not recorded in the judgment. Revenue's Contention: The judgment records that both sides were heard, but the specific contentions of the revenue are not detailed.

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 P.V.KUNHIKRISHNAN FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943 WP(C).No.10198 OF 2021(Y) PETITIONER/S: BEERAN OULIYA MEMORIAL TRUST POTTACHIRA, NELLAYA, PALAKKAD - 679335 REPRESENTED BY ITS TRUSTEE, MARAKKAR MOULAVI M. K. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE ADDITIONAL / JOINT/ DEPUTY/ ASST. COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI - 110 001. 2 NATIONAL FACELESS APPEAL CENTRE DELHI - 110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. OTHER PRESENT: SMT.M.JASMINE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.10198 OF 2021(Y) 2 P.V.KUNHIKRISHNAN, J. -------------------------------- WP(C).No.10198 OF 2021 ------------------------------------- Dated this the 23rd day of April, 2021

JUDGMENT Petitioner is a Trust and is an assessee under the Income Tax Act, 1961. This writ petition is filed with a prayer to issue appropriate direction to second respondent to dispose Ext.P3 appeal and Ext.P3(a) stay petition and further to stay the recovery steps till the disposal of the appeal and stay petition.

2.

After hearing both sides, I think this writ petition can be disposed, directing the second respondent to consider Ext.P3(a) stay petition and till then, there can be a direction to stay all further proceedings based on Ext.P1 assessment order. Therefore, this writ petition is disposed in the following manner:

1.

The second respondent is directed to dispose Ext.P3(a) stay petition as expeditiously as possible, at any rate, within three weeks from the date of receipt of a copy of this judgment.

WP(C).No.10198 OF 2021(Y) 3

2.

Till disposal of Ext.P3(a) stay petition, all recovery steps pursuant to Ext.P1 assessment order are stayed. P.V.KUNHIKRISHNAN JUDGE jm

WP(C).No.10198 OF 2021(Y) 4

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19. EXHIBIT P2 COPY OF THE S.O.NO.3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. EXHIBIT P2(a) COPY OF THE S.O.NO.3297(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. EXHIBIT P3 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(a) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE ADDITIONAL/JOINT/ASSISTANT COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI. EXHIBIT P4 COPY OF JUDGMENT IN W.P.(C) NO.5849/2021 OF THIS HON'BLE COURT.

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