M.K.NASARUDHEEN MUSALIAR vs. THE COMMISSIONER OF INCOME TAX(APPEALS)

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WP(C)/6853/2020HC KeralaKLHC01018220202006 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, while observing that it "ought not to have interfered" in such matters, decided to dispose of the writ petition in the interest of justice. The court directed the first respondent, the Commissioner of Income Tax (Appeals), to take a decision on the petitioner's application for stay (Ext.P3) filed along with the appeal (Ext.P2). This decision is to be taken in accordance with law, after providing an opportunity of hearing to the petitioner, within a period of one month from the date of receipt of a copy of the judgment. The court also stated that if any demand is raised, the petitioner is at liberty to approach the appellate authority. No opinion was expressed on the merits of the appeal or the stay application.

What were the facts?

The petitioner, M.K. Nasarudheen Musaliar, filed a writ petition before the High Court of Kerala seeking a direction for the disposal of his appeal and interim application. The appeal was filed against an assessment order passed by the Assistant Commissioner of Income Tax (TDS), and the appellate authority was the Commissioner of Income Tax (Appeals). The petitioner had filed an application for stay along with his appeal. The writ petition was filed in the High Court of Kerala at Ernakulam.

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 pending before the appellate authority. Assessee's Contention: The petitioner sought a direction from the High Court to expedite the disposal of his appeal and stay application before the Commissioner of Income Tax (Appeals). Revenue's Contention: The judgment does not record any specific contentions raised by the revenue. However, the court notes that it "ought not to have interfered" with the matter, implying a potential contention against the maintainability of the writ petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
WP(C).No.6853 OF 2020(F) 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 WP(C).No.6853 OF 2020(F) PETITIONER/S: M.K.NASARUDHEEN MUSALIAR AGED 54 YEARS S/O. MAIDEEN KUNJU MUSALIAR, FLAT NO. 2, CELESTIAL HEIGHTS, JAWAHAR NAGAR, KOWDIYAR, THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.BABU S. NAIR RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX(APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN, KOWDIYAR, TRIVANDRUM, PIN-695003. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX(TDS) 3RD FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM DISTRICT, PIN-695003. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6853 OF 2020(F) 2

JUDGMENT Petitioner has approached this Court, 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 - Commissioner of Income Tax (Appeals).

2.

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 a period of one month from the date of receipt of a copy of this judgment. In case any demand is raised, petitioner is at liberty to approach the appellate authority. AMIT RAWAL JUDGE Jm/

WP(C).No.6853 OF 2020(F) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED UNDER SECTION 201 OF THE INCOME TAX ACT DATED 27.12.2019 BY THE 2ND RESPONDENT. EXHIBIT P1(a)OF THE DEMAND NOTICE PURSUANT TO THE ORDER OF ASSESSMENT DATED 27.12.2019. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 19.02.2020 ALONG WITH THE E-COURT RECEIPT. EXHIBIT P3OF THE APPLICATION FOR STAY FOR RECOVERY OF THE AMOUNTS COVERED UNDER EXHIBIT P1, FILED BY THE PETITIONER ON 19.02.2020.

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