BIOWIN AGRO REEARCH vs. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/12320/2021HC KeralaKLHC01033421202117 June 2021Author: HONOURABLE MR.JUSTICE V.G.ARUN4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court, considering the limited relief sought by the petitioner, disposed of the writ petition. The Court directed the second respondent, the Appellate Authority, to consider the stay petition (Ext.P3(a)) and pass orders thereon as expeditiously as possible, and at any rate within a period of four months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that until an order is passed on the stay petition, the recovery proceedings based on the assessment order (Ext.P1) shall be kept in abeyance. The Court did not decide on the merits of the appeal or the stay petition itself, but rather on the procedural aspect of their timely consideration and the interim relief regarding recovery.

What were the facts?

The petitioner, M/s. Biowin Agro Research, is an assessee under the Income Tax Act, 1961. The petitioner received an assessment order for the assessment year 2018-19. Aggrieved by this order, the petitioner filed an appeal along with a stay petition before the Appellate Authority. The primary relief sought in the writ petition was to direct the Appellate Authority to consider the appeal and the stay petition expeditiously and to keep recovery proceedings based on the assessment order in abeyance until a decision was made on the stay petition. The Court heard the learned Standing Counsel for the Income Tax Department.

What were the issues?

1. Whether the Appellate Authority should be directed to consider the appeal and stay petition filed by the assessee expeditiously? (Question of procedure) 2. Whether recovery proceedings based on the assessment order should be kept in abeyance until the stay petition is decided? (Question of procedure) Assessee's Contentions: The assessee sought a direction for the early consideration of their appeal and stay petition by the Appellate Authority. They also sought a stay on recovery proceedings pending the decision on the stay petition. Revenue's Contentions: The judgment records that the learned Standing Counsel for the Income Tax Department was heard, but their specific contentions are not detailed.

AI-generated summary — verify with the full judgment below

W.P.(C)NO.12320 OF 2021 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN THUR AY, THE 17TH DAY OF JUNE 2021 / 27TH JYAISHTA, 1943 WP(C) NO. 12320 OF 2021 PETITIONER: 1 M/S. BIOWIN AGRO RESEARCH, M P 5/587D, VEMOM POST, MANANTHAVADY, WAYANAD – 670 645, REPRESENTED ITS DIRECTOR, FR.JOHN JOSEPH BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-110001 2 NATIONAL FACELESS APPEAL CENTRE, DELHI-110001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C)NO.12320 OF 2021 2 JUDGMENT Dated this the 17th day of June 2021 The petitioner is an assessee under the Income Tax Act, 1961 and has been issued with Ext.P1 assessment order for the year 2018-19. Aggrieved, the petitioner has filed Exts.P3 appeal along with P3 (a) stay petition. The limited relief sought is to direct the Appellate Authority to consider the appeal and the stay petition on an early date and to keep the recovery proceedings based on the assessment order in abeyance.

I have heard learned Standing Counsel for the Income Tax Department also.

Considering the limited relief sought, the writ petition is disposed of, directing the second respondent Appellate Authority to consider Ext.P3(a) stay petition and pass orders thereon as expeditiously as possible and at any rate within a period of four months from the date of receipt of a copy of this judgment. Till such time as an order is W.P.(C)NO.12320 OF 2021 3 passed on Ext.P3(a), the recovery proceedings based on Ext.P1 assessment order shall be kept in abeyance. V.G.ARUN JUDGE NB/17.06.21

W.P.(C)NO.12320 OF 2021 4

Appendix — schedule of exhibits

APPENDIX OF W P(C)12320/21 PETITIONER'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 THE 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 THE ORDER OF THIS HON'BLE COURT IN WP(C)NO.5849/2021 RESPONDENT'S EXHIBITS: NIL TRUE COPY P.A. TO JUDGE

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