SHAJI.C vs. CENTRAL BOARD OF DIRECT TAXES

WP(C)/31566/2018HC KeralaKLHC01071873201828 September 2018Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Income Tax Appellate Tribunal to dispose of the petitioner's restoration petition for the stay application as expeditiously as possible. Pending a decision on the restoration application, recovery proceedings against the petitioner were ordered to be kept in abeyance. The Court did not decide on the merits of the original stay application or the grounds for its dismissal. The operative direction is to expedite the disposal of the restoration petition and to maintain the status quo regarding recovery proceedings until then.

What were the facts?

The petitioner, Shaji.C, filed a writ petition before the High Court of Kerala. The petition concerned a stay application that had been dismissed for default. The petitioner sought restoration of this stay application. The respondents included the Central Board of Direct Taxes, two Income Tax Officers, and the Income Tax Appellate Tribunal, Cochin Bench. The procedural history indicates that the stay application was dismissed due to non-appearance or default, prompting the petitioner to seek its revival.

What were the issues?

1. Whether the petitioner is entitled to the restoration of the stay application that was dismissed for default? (Question of law and fact, concerning procedural fairness and the discretion of the Tribunal). The petitioner's argument, though not explicitly detailed, is implied by the filing of the writ petition seeking restoration, suggesting a grievance against the dismissal for default and a desire to have the stay application heard on merits. The revenue's contentions are not recorded in the judgment. The Tribunal's role is to consider the restoration 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 A.MUHAMED MUSTAQUE FRIDAY, THE 28TH DAY OF SEPTEMBER 2018 / 6TH ASWINA, 1940 WP(C).No. 31566 of 2018 PETITIONER: SHAJI.C SHAJI BHAVAN, KULAVUPARA, PANNIYODU P.O., THIRUVANANTHAPURAM - 695 575. BY ADVS. DR.K.P.PRADEEP SRI.K.P.KESAVAN NAIR SMT.NEENA ARIMBOOR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU SMT.T.THASMI RESPONDENTS: 1 CENTRAL BOARD OF DIRECT TAXES GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMWNT OF INDIA, NORTH BLOCK, NEW DELHI - 110001, REPRESENTED BY ITS SECRETARY. 2 INCOME TAX OFFICER, WARD 2(1), OFFICE OF JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKARA BHAVAN, KOWADIYAR, THIRUVANANTHAPURAM-695 003. 3 INCOME TAX OFFICER, WARD 1(3), OFFICE OF JOINT COMMISSIONER OF INCOME TAX, RANGE-1, AAYAKAR BHAVAN, KOWADIYAR, THIRUVANANTHAPURAM-695 003. 4 INCOME TAX APPELLATE TRIBUNAL, COCHIN BENGH, KOCHI, KENDIYA BHAVAN, KAKKANAD, KOCHI, ERNAKULAM-682 037. SRI. B UNNIKRISHNAKAIMAL, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31566 of 2018 2

JUDGMENT The petitioner filed an application for restoration of stay application, which was dismissed for default. There shall be a direction to the Tribunal to dispose of the restoration petition, as expeditiously as possible. Till a decision is taken on such application, recovery proceedings shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF ASSESSMENT NO.AFCPC2031A DATED 31.03.2016 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE APPELLATE ORDER DATED 10.07.2017 IN APPEAL NO.117TVM/CIT(A) TVM/2016-17 ISSUED BY THE COMMISSIONER OF INCOME TAX(APPEAL), THIRUVANANTHAPURAM. EXHIBIT P3OF THE APPEAL DATED 28.08.2017 FILED BEFORE THE 4TH RESPONDENT. EXHIBIT P4OF THE STAY APPLICATION FILED BEFORE THE 4TH RESPONDENT IN EXT.P3 APPEAL. EXHIBIT P5OF THE ADJOURNMENT REQUEST DATED 21-3-2018 SUBMITTED TO THE 4TH RESPONDENT IN EXT.P3 APPEAL.

WP(C).No. 31566 of 2018 3 EXHIBIT P6OF THE ORDER DATED 10.04.2018 IN APPEAL NO.ITA NO.505/COCH/2017 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P7OF THE APPLICATION TO SET ASIDE EXPARTEE ORDER AND TO REHEAR EXT.P3 APPEAL FILED AND PENDING BEFORE THE 4TH RESPONDENT. RESPONDENTS' EXHIBITS : NIL //// SKK P.A. TO JUDGE

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