KUMARA PILLAI SIVAN PILLAI vs. THE CENTRAL BOARD OF DIRECT TAXES

WP(C)/7705/2020HC KeralaKLHC01020391202013 March 2020Author: 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, directed the 3rd respondent (Commissioner of Income Tax (Appeals)) to consider and decide the stay petition (Exhibit P4) within one month from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all further recovery proceedings based on the assessment order (Exhibit P1) shall be kept in abeyance until a decision is taken on the stay petition. The Court did not decide on the merits of the appeal or the assessment order itself, focusing solely on the procedural aspect of expediting the stay petition and halting recovery in the interim.

What were the facts?

The petitioner, Kumara Pillai Sivan Pillai, is aggrieved by an assessment order (Exhibit P1). He has filed an appeal (Exhibit P2) and a stay petition (Exhibit P4) against this order. The petitioner also received a demand notice (Exhibit P3) initiating recovery proceedings. The writ petition filed before the High Court of Kerala seeks an expeditious consideration of either the appeal or the stay petition and requests that recovery proceedings be kept in abeyance until a decision is made. The Income Tax Department was represented by its Standing Counsel.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously consider the stay petition filed by the petitioner? (Question of procedure/administrative direction) The petitioner's contention is that he has filed an appeal and a stay petition against an assessment order and is facing recovery proceedings. He seeks a direction for the expeditious disposal of his stay petition and for recovery proceedings to be kept in abeyance until a decision is taken on the stay petition. The revenue, represented by the Standing Counsel, heard the arguments but no specific contention was recorded in the judgment.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No.7705 OF 2020

TC 39/18

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, THE 13TH DAY OF MARCH 2020 / 23RD PHALGUNA, 1941 WP(C).No.7705 OF 2020(K) PETITIONER: KUMARA PILLAI SIVAN PILLAI, AGED 74 YEARS, S/O SIVAN PILLAI, SIVA BHAVAN, TC 39/1833, DRAINAGE ROAD, CHALAI, TRIVANDRUM-695 036. BY ADVS. DR.K.P.PRADEEP SMT.T.THASMI SMT.NOORUNISSA K.A. RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 2 INCOME TAX OFFICER, CIRCLE CENTRAL, TVM, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, 1ST FLOOR, KOWADIAR P.O., THIRUVANANTHAPURAM-695 003. 3 COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM, AAYAKAR BHAVAN, INCOME TAX OFFICE, KOWADIAR, THIRUVANANTHAPURAM-695 003. R1-3 BY SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7705 OF 2020 2 JUDGMENT Dated this the 13th day of March 2020 Aggrieved by Exhibit P1-assessment order, the petitioner has preferred Exhibit P2- appeal along with Exhibit P4-stay petition. 2. The limited prayer in the writ petition is for an expeditious consideration of either Exhibit P2-appeal or Exhibit P4-stay petition and to keep the recovery proceedings initiated under Exhibit P3-demand notice in abeyance till such time. 3. Heard the learned Standing Counsel for the Income Tax Department also. 4. Considering the limited relief sought, I am inclined to dispose of the writ petition directing the 3rd respondent to consider and take a decision on Exhibit P4-stay petition within one month from the date of receipt of copy of this judgment. Till a decision is taken WP(C).No.7705 OF 2020 3 on Exhibit P4, all further proceedings based on Exhibit P1-assessment order shall be kept in abeyance. The writ petition is disposed of as above. Sd/- V.G.ARUN JUDGE SSK/13/3 WP(C).No.7705 OF 2020 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1

OF THE ASSESSMENT ORDER NO.ITBA/AST/S/144/2019-20/1023458306(1) DATED 30.12.2019 ISSUED FOR THE YEAR 2017- 18 BY THE 2ND RESPONDENT. EXHIBIT P2OF THE APPEAL DATED 24.02.2020 FILED BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT P3OF THE DEMAND NOTICE NO.ITBA/AST/S/156/2019-20/1023458400(1) DATED 30.12.2019 FOR THE YEAR 2017-18 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4OF THE STAY APPLICATION FILED ON 24.02.2020 BEFORE THE 3RD RESPONDENT IN EXT.P2 APPEAL. RESPONDENT'S EXHIBITS:NIL SSK //// PA TO JUDGE

Recent GST High Court judgments

Search GST case law →