MANJU SHAJI vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/6841/2020HC KeralaKLHC01018207202006 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL4 pages

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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. The Court directed the Commissioner of Income Tax (Appeals) to decide the application for stay (Ext.P3) filed along with the appeal (Ext.P2) within one month of receiving a copy of the judgment, after providing the petitioner an opportunity of hearing. The Court also deferred the order of freezing the petitioner's bank account for 15 days, permitting her to operate it during this period. 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 the relief sought regarding the disposal timeline and temporary operation of the bank account.

What were the facts?

The petitioner, Manju Shaji, aged 40, filed a writ petition before the High Court of Kerala seeking a direction to the Commissioner of Income Tax (Appeals) to dispose of her appeal and interim application. The appeal was filed against an assessment order passed by the Income Tax Officer, Ward-2, Kollam. During the pendency of the writ petition, the petitioner's bank account was frozen. The petitioner sought permission to operate the account.

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? (Question of procedure and administrative efficiency) Assessee's Contention: The petitioner sought a direction for the timely disposal of her appeal and interim application. The petitioner also contended that her bank account had been frozen during the pendency of the writ petition and prayed for permission to operate it. Revenue's Contention: No specific contentions were recorded for the revenue in the judgment.

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 FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 WP(C).No.6841 OF 2020(E) PETITIONER/S: MANJU SHAJI AGED 40 YEARS W/O. SHAJI, MADAVAM, PADA NORTH, KARUNAGAPALLY, KOLLAM. BY ADVS. SRI.R.SUNIL KUMAR SMT.A.SALINI LAL RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) AAYYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. 2 INCOME TAX OFFICER, WARD-2, AAYYAKAR BHAVAN, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM 691 001. OTHER PRESENT: GP DR THUSHARA JAMES 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.6841 OF 2020(E) 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 second respondent - Commissioner of Income Tax (Appeals).

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 second 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.

Learned Counsel for the petitioner submitted that during the pendency of the writ petition, the bank account of the petitioner has been freezed. Lerned Counsel for the petitioner prayed that he may be permitted to operate the account. Accordingly, I defer the order of freezing of the account for 15

WP(C).No.6841 OF 2020(E) 3 days enabling the petitioner to operate the account during this period. AMIT RAWAL JUDGE Jm/

WP(C).No.6841 OF 2020(E) 4

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE SECOND RESPONDENT DATED 18/12/2029. EXHIBIT P2 TRUE COPY OF THE APPEAL IN FORM NUMBER 35 FOR THE ASSESSMENT YEAR 2017-18 DATED 20/1/2020. EXHIBIT P3 TRUE COPY OF THE STAY PETITION PREFERRED ALONG WITH EXHIBIT P2.

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