USHADEVI PURUSHOTHAMAN vs. THE COMMISSIONER OF INCOME TAX (APPEALS-II)

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WP(C)/6361/2020HC KeralaKLHC01016719202003 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with a direction to the first respondent, the Commissioner of Income Tax (Appeals-II), to decide the appeal dated 14.02.2020, filed against the assessment order dated 26.12.2019. The decision is to be made in accordance with the law, after providing an opportunity of hearing to the petitioner, and as expeditiously as possible. The petitioner was granted liberty to press her application for stay upon receiving notice of attachment, garnishee, or penalty. The court did not decide the merits of the appeal or the delay condonation application.

What were the facts?

The petitioner, Ushadevi Purushothaman, proprietrix of Bell Foods, filed a writ petition challenging an assessment order dated 26.12.2019. She had filed an appeal before the Commissioner of Income Tax (Appeals-II) on 14.02.2020, which was accompanied by an application for condonation of a 16-day delay. The petitioner expressed apprehension of coercive measures due to the lack of a decision on her appeal. The respondents are the Commissioner of Income Tax (Appeals-II) and the Assistant Commissioner of Income Tax.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals-II) to decide the pending appeal expeditiously, considering the petitioner's apprehension of coercive measures. Assessee's Contention: The petitioner argued that there is an apprehension of coercive measures being initiated in the absence of any decision on her appeal. The petitioner relied on the general principle of expeditious disposal of appeals. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the delay or the need for expeditious disposal.

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 TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6361 OF 2020(U) PETITIONER: USHADEVI PURUSHOTHAMAN AGED 70 YEARS, W/O. R. VIKKRAMAN, PROPRIETRIX, BELL FOODS PALLICHAL ROAD, THOPPUMPADY, KOCHI-682 005 BY ADV. SRI.ALIAS M.CHERIAN RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS-II) INCOME TAX OFFICE, PANAMPILLY NAGAR, ERNAKULAM, PIN-682 036 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, WARD 2(5), NON CORPORATE RANGE, XVI/997,A-21, 2ND FLOOR, LG TOWERS, P.T JACOB ROAD, THOPPUMPADY, KOCHI-682 005 BY SRI CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6361 OF 2020(U) 2

JUDGMENT This writ petition is filed by the petitioner challenging Ext.P1 assessment order dated 26.12.2019. She preferred Ext.P3 appeal dated 14-02-2020 before the first respondent/Commissioner of Income Tax (Appeals- II) against the assessment order Ext.P1, accompanied by an application for condonation of delay of 16 days.

2.

The learned counsel for the petitioner submits that there is apprehension of initiation of coercive measures writ large in the absence of any decision on the appeal. Having heard the learned counsel for the parties, I dispose of the writ petition with a direction to the first respondent to decide the appeal dated 14.02.2020 preferred against Ext.P1 assessment order noticed above and pass appropriate orders, in accordance with law, after affording an opportunity of hearing to the petitioner,

WP(C).No.6361 OF 2020(U) 3 as expeditiously as possible. The petitioner is granted liberty to press the application for stay as and when notice of attachment or garnishee or penalty is received. AMIT RAWAL, JUDGE Skk//05032020

WP(C).No.6361 OF 2020(U) 4

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO. ITBA/AST/S/143(3)/2019- 20/1023100415(1) DATED 26/12/2019 ALONG WITH INCOME TAX COMPUTATION FORM ITBA/AST/S/213/2019-20/102310509(1) DATED 26/12/2019 EXHIBIT P2 TRUE COPY OF NOTICE OF DEMAND ITBA/AST/S/156/2019-20/1023100455(1) DATED 256/12/2019 EXHIBIT P3 TRUE COPY OF APPEAL DATED 14/02/2020 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P3 A TRUE COPY OF FORM NO.35 OF APPEAL DATED 14/02/2020 EXHIBIT P4 TRUE COPY OF OFFICE MEMORANDUM F.NO. 404/72/93-ITCC DATED 31/07/2017 ISSUED BY GOVERNMENT OF INDIA. RESPONDENTS' EXHIBITS: NIL

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