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

WP(C)/6381/2020HC KeralaKLHC01016888202003 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 Commissioner of Income Tax (Appeals-II) to decide the appeal filed by the petitioner on February 19, 2019, against the assessment order dated December 28, 2018. The decision is to be made in accordance with the law, after providing an opportunity of hearing to the petitioner. The Court emphasized that the appeal should be decided as expeditiously as possible. The petitioner was granted liberty to press her application for stay if she received any notice of attachment, garnishee, or penalty. The High Court did not decide the merits of the appeal itself but directed its disposal.

What were the facts?

The petitioner, Ushadevi Purushothaman, proprietrix of Bell Foods, filed a writ petition before the High Court of Kerala challenging an assessment order dated December 28, 2018. She had filed an appeal against this order before the Commissioner of Income Tax (Appeals-II) on February 19, 2019, along with an application for condonation of a 22-day delay. The petitioner expressed apprehension of coercive measures due to the lack of a decision on her appeal. The High Court, after hearing the parties, directed the Commissioner of Income Tax (Appeals-II) to decide the appeal expeditiously after providing a hearing to the petitioner. The petitioner was also granted liberty to press for a stay application upon receiving notice of any coercive action.

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 was an apprehension of coercive measures being initiated due to the absence of any decision on her appeal, which was filed with a delay condonation application. She sought a direction for the expeditious disposal of her appeal. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in response to the writ petition.

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.6381 OF 2020(W) 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 SC 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.6381 OF 2020(W) 2

JUDGMENT This writ petition is filed by the petitioner challenging Ext.P1 assessment order dated 28.12.2018. She preferred Ext.P3 appeal dated 19-02-2019 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 22 days.

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 19.02.2019 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.6381 OF 2020(W) 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.6381 OF 2020(W) 4

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO.ITBA/AST/S/143(3)/2018- 19/1014625444(1) DATED 28.12.2018 ALONG WITH INCOME TAX COMPUTATION FORM ITBA/AST/S/114/2018-19/1014625590(1) DATED 28.12.2018. EXHIBIT P2 TRUE COPY OF NOTICE OF DEMAND ITBA/AST/S/156/2018-19/1014625495(1) DATED 28.12.2018. EXHIBIT P3 TRUE COPY OF APPEAL DATED 19.2.2019 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P3 (a) TRUE COPY OF FORM NO.35 OF APPEAL DATED 19.2.2019. EXHIBIT P4 TRUE COPY OF OFFICE MEMORANDUM F. NO.404/72/93-ITCC DATED 31.7.2017 ISSUED BY GOVERNMENT OF INDIA. RESPONDENTS' EXHIBITS: NIL

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