ASHICK EBRAHIM vs. THE CENTRAL BOARD OF DIRECT TAXES

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WP(C)/23979/2021HC KeralaKLHC01060904202103 November 2021Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS5 pages
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What did the High Court hold?

The High Court directed the 4th respondent (Commissioner of Income Tax (Appeals)) to consider and pass orders on the stay petition (Ext.P4) within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all coercive proceedings initiated 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. No specific finding was made on the merits of the assessment order or the appeal itself, as the primary concern was the procedural aspect of the stay application.

What were the facts?

The petitioner, Ashick Ebrahim, is aggrieved by an order of assessment for the assessment year 2014-15. He has filed an appeal before the Commissioner of Income Tax (Appeals), the 4th respondent, and a petition for stay of proceedings pursuant to the assessment order. The petitioner apprehends coercive proceedings before his stay petition is considered. Consequently, he has filed this writ petition seeking intervention from the High Court. The respondents include the Central Board of Direct Taxes, the Income Tax Officer, and the Additional Commissioner of Income Tax.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of his stay petition before the appellate authority, and a stay on coercive proceedings pending the decision on the stay petition? Assessee's Contention: The petitioner contends that he faces the threat of coercive recovery proceedings before his application for stay of the assessment order is considered by the appellate authority. Therefore, he seeks judicial intervention to direct the appellate authority to decide the stay petition promptly and to keep coercive actions in abeyance until then. Revenue's Contention: The judgment does not record any specific contentions made by the respondents. The court proceeded to pass an order based on the submissions of the learned counsel for the petitioner and the respondents.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
WP(C) No. 23979 of 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 3RD DAY OF NOVEMBER 2021 / 12TH KARTHIKA, 1943 WP(C) NO. 23979 OF 2021 PETITIONER: ASHICK EBRAHIM AGED 49 YEARS S/O A.M.EBRAHIM, FLAT NO.7C, ASSET KOTTARAM, MARADU, ERNAKULAM-682304. BY ADVS. K.P.PRADEEP HAREESH M.R. RASMI NAIR T. T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF R3EVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001., REPRESENTED BY ITS CHAIRMAN. 2 INCOME TAX OFFICER NON CORP WARD 1(1), KOCHI, INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI- 682018. 3 ADDITIONAL COMMISSIONER OF INCOME TAX NATIONAL E-ASSESSMENT CENTRE, DELHI ROOM, N.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110003. WP(C) No. 23979 of 2021 2 4 COMMISSIONER OF INCOME TAX (APPEALS) KOCHI, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI- 682036. SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No. 23979 of 2021 3 BECHU KURIAN THOMAS, J ----------------------------- WP(C) No. 23979 of 2021 ------------------------------ Dated this the 3rd day of November, 2021

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2014-15, petitioner has preferred an appeal before the 4th respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4 Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition.

2.

Having considered the submissions of the learned Counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

3.

Accordingly, there will be a direction to the 4th respondent to consider and pass orders on Ext.P4 stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till such decision is taken, all coercive proceedings initiated against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJ/03.10.2021

Appendix — schedule of exhibits
APPENDIX OF WP(C) 23979/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.ITBA/ST/S/147/2021-22/1035659122(1) DATED 17.09.2021 ISSUED FOR THE YEAR 2014- 15 BY THE 3RD RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL DATED 24.09.2021 FILED FOR THE YEAR 2014-15 BEFORE THE 4TH RESPONDENT. Exhibit P3 TRUE COPY OF THE DEMAND NOTICE NO.ITBA/AST/S/156/2021-22/1035659170(1) DATED 17.09.2021 ISSUED FOR THE YEAR 2014- 15. Exhibit P4 TRUE COPY OF THE STAY APPLICATION FILED ON 05.10.2021 BEFORE THE 4TH RESPONDENT IN EXT.P2 APPEAL.

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