MALIAKAL VARKEY THOMAS vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX (NFAC), DELHI

WP(C)/2179/2022HC KeralaKLHC01004967202224 January 2022Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages

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What did the High Court hold?

The High Court held that the writ petition could be disposed of with a direction to the competent appellate authority under the National Faceless Appeal Scheme, 2021, to consider and pass appropriate orders on the stay petition (Ext.P4) expeditiously, within six weeks from the date of receipt of the judgment. Pending this decision, coercive proceedings initiated pursuant to Ext.P6 were to be kept in abeyance. Regarding the rectification petition (Ext.P9), the Court noted that the date of filing was not evident from the documents. Therefore, the Court reserved the petitioner's liberty to seek relief concerning the rectification petition afresh. The Court did not decide on the merits of the assessment order or the rectification petition.

What were the facts?

The petitioner, Maliaakal Varkey Thomas, filed a writ petition before the High Court of Kerala challenging an order of assessment for the assessment year 2016-2017. He had preferred an appeal (Ext.P2) before the National Faceless Appeal Centre (NFAC) and filed a stay petition (Ext.P4) pending that appeal. The petitioner also sought a direction for the timely consideration of a rectification petition (Ext.P9) allegedly filed by him. The respondents are various income tax authorities, including the Principal Chief Commissioner of Income-Tax (NFAC) and the Assistant Commissioner of Income-Tax.

What were the issues?

1. Whether the writ petition is maintainable for directing the consideration of a stay petition pending appeal before the appellate authority? 2. Whether the rectification petition filed by the petitioner should be considered in a time-bound manner? Assessee's Contentions: The petitioner sought a direction for the expeditious consideration of his stay petition (Ext.P4) pending before the appellate authority. He also sought a similar direction for the consideration of his rectification petition (Ext.P9). Revenue's Contentions: The judgment records the submissions of the learned Standing Counsel for the respondents, Sri. Jose Joseph, but does not detail the specific arguments made by the revenue regarding the maintainability of the writ petition or the merits of the stay or rectification petitions.

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 MONDAY, THE 24TH DAY OF JANUARY 2022 / 4TH MAGHA, 1943 WP(C) NO. 2179 OF 2022 PETITIONER: MALIAKAL VARKEY THOMAS AGED 65 YEARS FLAT NO 15B, M TOWER, MB HIGHTS THAIKKATTUKARA PO, COMPANIPADI KOCHI, PIN - 682106 BY ADVS. NIDHI JACOB SUKUMAR NAINAN OOMMEN SHERRY SAMUEL OOMMEN NITISH SATHESH SHENOY RESPONDENTS: 1 PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX (NFAC), DELHI, CR BUILDING, IP ESTATE, NEW DELHI , PIN - 110002 2 THE COMMISSIONER OF INCOME-TAX (APPEALS UNIT) - 2 POORNIMA BUILDINGS, MANORAMA JUNCTION PANAMPILLY NAGAR, PIN - 682036 3 THE ASSISTANT COMMISSIONER OF INCOME-TAX NON-CORPORATE CIRCLE 1(1) CR BUILDING, 3RD FLOOR, IS PRESS ROAD KOCHI, PIN - 682018 4 THE DEPUTY COMMISSIONER OF INCOME-TAX CORPORATE CIRCLE 1(1) IS PRESS ROAD, KOCHI, PIN - 682018 ADV.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 2179 OF 2022 2 BECHU KURIAN THOMAS, J …......….................................. W.P.(C) No.2179 of 2022 ….................................. Dated this the 24th day of January, 2022

JUDGMENT Aggrieved by an order of assessment for the assessment year 2016-2017, petitioner has preferred Ext.P2 appeal, before the National Faceless Appeal Centre, along with Ext.P4 stay petition.

Having regard to the submissions made by Sri.Sherry Samuel Oommen, the learned counsel for the petitioner as well as after having heard the submissions of Sri.Jose Joseph, the learned Standing counsel for the respondents, I am of the view that this writ petition can be disposed of with a direction to consider Ext.P4 stay petition pending before the 2nd respondent in a time bound manner.

Accordingly, there will be a direction to the 2 nd respondent or the competent Appellate Authority

WP(C) NO. 2179 OF 2022 3 under the National Faceless Appeal Scheme, 2021; to consider and pass appropriate orders on Ext.P4 stay petition, as expeditiously as possible, at any rate, within a period of six weeks from the date of receipt of a copy of this judgment. Till such a decision is taken, coercive proceedings initiated pursuant to Ext.P6; shall be kept in abeyance.

Petitioner had also sought for a consideration of the rectification petition allegedly filed by the petitioner, as Ext.P9 in a time bound manner. Since the date of filing of the rectification petition is not evident from the documents, I reserve the liberty of the petitioner to seek the relief relating to the rectification petition, afresh. Reserving the said liberty, this writ petition is disposed of. BECHU KURIAN THOMAS, JUDGE AMV/24/01//2022

WP(C) NO. 2179 OF 2022 4

Appendix — schedule of exhibits

APPENDIX OF WP(C) 2179/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 24.12.2018 PASSED BY THE 3RD RESPONDENT FOR AY 2016-17 Exhibit P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 23.01.2019 Exhibit P3 TRUE COPY OF THE OFFICE ORDER NO 3 DATED 29.12.2021 SETTING UP THE NATIONAL FACELESS APPEAL CENTRE UNDER THE NATIONAL FACELESS APPEAL SCHEME, 2021 Exhibit P4 TRUE COPY OF THE APPLICATION SEEKING STAY OF DEMAND DATED 13.01.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P5 TRUE COPY OF THE STAY APPLICATION SUBMITTED BEFORE THE 1ST RESPONDENT VIDE E-MAIL DATED 13.01.2022 Exhibit P6 TRUE COPY OF THE LETTER DATED 20.12.2021 ISSUED BY THE 4TH RESPONDENT WITH RESPECT TO PENDING DEMANDS Exhibit P7 TRUE COPY OF THE LETTER DATED 20.12.2021 ISSUED BY THE 4TH RESPONDENT WITH RESPECT TO PENDING DEMANDS Exhibit P8 TRUE COPY OF THE ORDER DATED 01.03.2016 OF THIS HON’BLE COURT IN WPC 7885 OF 2016 Exhibit P9 TRUE COPY OF THE RECTIFICATION APPLICATION DATED 10.01.2019 FILED BEFORE THE 3RD RESPONDENT Exhibit P10 TRUE COPY OF INSTRUCTION NO 1 OF 2016 DATED 15.02.2016. RESPONDENTS EXHIBITS : NIL TRUE COPY

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