JOSE CHOONDAL UKKRU, vs. THE COMMISSIONER OF INCOME TAX (APPEALS),

WP(C)/19042/2022HC KeralaKLHC01039046202213 June 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, while acknowledging the petitioner's apprehension of coercive proceedings, directed the first respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the stay petition (Ext.P6). This consideration must be done after providing the petitioner with an opportunity of hearing. The Court specified a timeline of three months from the date of receiving a copy of the judgment for the disposal of the stay petition. Crucially, the Court ordered that all coercive proceedings 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.

What were the facts?

The petitioner, Jose Choondal Ukkru, is aggrieved by an order of assessment for the assessment year 2016-17, marked as Ext.P3. He has filed an appeal before the first respondent, the Commissioner of Income Tax (Appeals), National Faceless Assessment Centre, New Delhi, as Ext.P5. Concurrently, a petition for stay of proceedings under the assessment order has been filed as Ext.P6. The petitioner apprehends coercive recovery actions before his stay petition is considered, leading him to file this writ petition before the High Court of Kerala.

What were the issues?

1. Whether the petitioner is entitled to a stay of coercive proceedings pending the disposal of his appeal and stay petition before the first respondent? The petitioner argued that he faces the threat of coercive proceedings even before his stay petition is considered by the appellate authority. He seeks a direction for the expeditious disposal of the stay petition and a stay on coercive actions until then. The respondents did not record any specific arguments against the petitioner's plea for a stay on coercive proceedings pending the disposal of the stay petition.

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 GOPINATH P. MONDAY, THE 13TH DAY OF JUNE 2022 / 23RD JYAISHTA, 1944 WP(C) NO. 19042 OF 2022 PETITIONER/S: JOSE CHOONDAL UKKRU, AGED 60 YEARS XII/162, CHOONDAL HOUSE, CHOONDAL P.O., THRISSUR DISTRICT, PIN-680 502. BY ADVS. C.A.JOJO JIMMI JOSE SHAFFIE THOMAS RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110 001. 2 THE INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110 001. 3 THE INCOME TAX OFFICER, WARD 1 & TPS, GURUVAYUR, WEST NADA, THRISSUR, PIN-680 101. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 19042 OF 2022 2

JUDGMENT

Aggrieved by Ext.P3 order of assessment relating to assessment year 2016-17, petitioner has preferred an appeal before the 1st respondent, a copy of which is produced as Ext.P5. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P6. Petitioner apprehends coercive proceedings 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 with a direction.

Accordingly, there will be a direction to the 1st respondent to consider and pass orders on Ext.P6 stay petition, after affording an opportunity of hearing to the petitioner, 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. GOPINATH P., JUDGE ajt

WP(C) NO. 19042 OF 2022 3

Appendix — schedule of exhibits

APPENDIX OF WP(C) 19042/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE VENDOR LICENSE RENEWED DATED 01.04.2022 BY AN ORDER NO.S.D. 28/2022 ISSUED BY THE DISTRICT TREASURY OFFICER., Exhibit P2 A TRUE COPY OF THE STATEMENT FROM THE SUB TREASURY THALAPPILLY DATED 13.05.2022. Exhibit P3 A TRUE COPY OF THE ASSESSMENT ORDER DATED 27.03.2022 ISSUED BY THE 2ND RESPONDENT. Exhibit P4 A TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 FOR AN AMOUNT OF RS.99,69,659/- DATED 27.03.2022 ISSUED BY THE 2ND RESPONDENT. Exhibit P5 A TRUE COPY OF THE APPEAL DATED 12.05.2022 BEFORE THE 1ST RESPONDENT. Exhibit P6 A TRUE COPY OF THE STAY PETITION DATED 11.05.2022 BEFORE THE 1ST RESPONDENT. Exhibit P7 A TRUE COPY OF THE DEMAND LETTER DATED 03.06.2022 ISSUED BY THE 3RD RESPONDENT.

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