FATHIMA, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/6966/2020HC KeralaKLHC01018269202009 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, while noting that it ought not to have interfered, disposed of the writ petition in the interest of justice. It directed the Assistant Commissioner of Income Tax to take a decision on the application for stay (Ext.P3), filed along with the appeal (Ext.P2), in accordance with law. This decision is to be made after affording an opportunity of hearing to the petitioner within fifteen days from the date of receipt of a copy of the judgment. The Court explicitly stated that it was not expressing any opinion on the merits of the case. No specific issue was left undecided, as the court granted a procedural direction.

What were the facts?

The petitioner, Fathima, aged 55 years, filed a writ petition before the High Court of Kerala seeking a direction to the appellate authority to dispose of her appeal and interim application. The appeal was filed against an assessment order issued by the Assistant Commissioner of Income Tax, Circle 1, Aluva. The petitioner approached the High Court within twelve working days of filing the appeal and interim application. The respondents are the Assistant Commissioner of Income Tax and the Commissioner of Income Tax (Appeals).

What were the issues?

1. Whether the High Court should entertain a writ petition seeking a direction for the disposal of an appeal and interim application by the appellate authority, when the matter is still pending before that authority. Assessee's contention: The petitioner sought a direction for the expeditious disposal of her appeal and stay application. The judgment does not record specific arguments from the petitioner's side beyond the prayer for direction. Revenue's contention: The judgment does not record any specific arguments from the revenue's side.

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 AMIT RAWAL MONDAY, THE 09TH DAY OF MARCH 2020 / 19TH PHALGUNA, 1941 WP(C).No.6966 OF 2020(U) PETITIONER: FATHIMA, AGED 55 YEARS, MUNDETH HOUSE, KALADY, ERNAKULAM-683 574. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, OFFICE OF THE ASSISTANT COMMISSIONR OF INCOME TAX, ALUVA-683 101. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, ERNAKULAM , KOCHI-682 036. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6966 OF 2020 -2-

JUDGMENT Petitioner has approached this Court, within less than twelve working days, seeking a direction to the appellate authority to dispose of the appeal and interim application preferred against the assessment order issued by the first respondent.

Though this Court ought not to have interfered, but in the interest of justice, without expressing any opinion, this writ petition is disposed of with a direction to the first respondent to take a decision on Ext.P3 application for stay filed along with Ext.P2 appeal in accordance with law, after affording an opportunity of hearing to the petitioner within fifteen days from the date of receipt of a copy of this judgment. AMIT RAWAL vv JUDGE

WP(C).No.6966 OF 2020 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 18.12.2019 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 DATED 17.1.2020 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28.2.2020 EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 26.2.2020 //// PA TO JUDGE

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