C.S.RISHI vs. COMMISSIONER OF INCOME TAX

WP(C)/12409/2022HC KeralaKLHC01025183202212 April 2022Author: HONOURABLE MR.JUSTICE VIJU ABRAHAM3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the 3rd respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the petitioner's appeal within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all further proceedings for the recovery of assets, pursuant to the order of assessment (Ext.P1), shall be kept in abeyance until such time as the appeal is disposed of. The Court did not decide on the merits of the appeal or the stay petition itself, but rather on the procedural aspect of ensuring timely disposal.

What were the facts?

The petitioner, C.S.Rishi, aged 46, filed a writ petition before the High Court of Kerala seeking a direction to the 3rd respondent, the Commissioner of Income Tax (Appeals), to dispose of his appeal (Ext.P2) and stay petition (Ext.P3). The petitioner is challenging an order of assessment (Ext.P1) passed by the Assessing Officer. The respondents are the Commissioner of Income Tax, the Assessing Officer, and the Commissioner of Income Tax (Appeals). The writ petition was filed on April 12, 2022.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of his appeal and stay petition by the Commissioner of Income Tax (Appeals)? (Question of procedure) Assessee's contention: The petitioner seeks a direction for the disposal of his pending appeal and stay petition. No specific legal arguments or reliance on authorities are recorded for the petitioner in this regard. Revenue's contention: The learned standing counsel for the respondents appeared before the court. No specific arguments or contentions from the revenue are recorded in the judgment.

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 VIJU ABRAHAM TUESDAY, THE 12TH DAY OF APRIL 2022 / 22ND CHAITHRA, 1944 WP(C) NO. 12409 OF 2022 PETITIONER: C.S.RISHI AGED 46 YEARS S/O. C.SACHIDANADAN, CHARANGATTU HOUSE, CHERTHALA, ALAPUZHA DISTRICT BY ADVS. LEEJOY MATHEW.V. SABU S.KALLARAMOOLA RESPONDENTS: 1 COMMISSIONER OF INCOME TAX OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN-682 018 2 THE ASSESSING OFFICER, WARD 3, ALAPPUZHA, AAYAKAR BHAVAN, COLLECTORATE, ALAPPUZHA-688 001 3 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL E-ASSESSMENT CENTRE, DELHI BY ADV. SRI. CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 12409 OF 2022 2

JUDGMENT The petitioner has approached this Court seeking a direction to the 3rd respondent to dispose of Ext.P2 appeal and Ext.P3 stay petition.

I have heard the learned standing counsel appearing for the respondents. The above writ petition is disposed of with a direction to the 3rd respondent to consider and pass orders on Ext.P2 appeal within a period of three months from the date of receipt of a copy this judgment. Till such time further proceedings for recovery of assets, pursuant to Ext.P1 order of assessment, shall be kept in abeyance. The writ petition is disposed of with the above directions. VIJU ABRAHAM JUDGE SCS

WP(C) NO. 12409 OF 2022 3 APPENDIX OF WP(C) 12409/2022 PETITIONER EXHIBITS Exhibit P1 AOF THE RECTIFICATION ORDER U/S 154 Exhibit P2 AOF THE APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT Exhibit P3OF THE STAY APPLICATION

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