SMT.KARIPPAI KOCHUVARIED MOLLY vs. THE INCOME TAX OFFICER

WP(C)/3547/2020HC KeralaKLHC01009986202010 February 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, while noting that it ought not to have interfered, decided to do so in the interest of justice. Without expressing any opinion on the merits of the case, the Court disposed of the writ petition with a specific direction to the second respondent, the Commissioner of Income Tax (Appeals). The Commissioner was directed to take a decision on the application for stay (Ext.P3), filed along with the appeal (Ext.P2), in accordance with law. This decision must be made after affording an opportunity of hearing to the petitioner. The Commissioner was given a period of three months from the date of receipt of a copy of this judgment to comply with the direction. No other issues were decided, and the substantive merits of the appeal remain to be adjudicated.

What were the facts?

The petitioner, Smt. Karippai Kochuvaried Molly, filed a writ petition before the High Court of Kerala seeking a direction for the appellate authority to dispose of her appeal and interim application. The appeal was filed against an assessment order issued by the Income Tax Officer, Ward 2(1), Thrissur. The petitioner approached the High Court within twelve working days of filing the appeal and interim application. The respondents are the Income Tax Officer and the Commissioner of Income Tax (Appeals). The assessment year(s) are not specified.

What were the issues?

1. Whether the High Court should interfere in the matter by directing the appellate authority to dispose of the appeal and interim application, considering the short time elapsed since filing. The petitioner argued for a direction to the appellate authority to expedite the disposal of her appeal and interim application. The revenue did not record any specific arguments in the judgment. The court's intervention was sought to ensure timely resolution of the appeal and stay application.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3547 OF 2020(P) PETITIONER: SMT.KARIPPAI KOCHUVARIED MOLLY AGED 57 YEARS PATHADAN HOUSE, AWARD ROAD, CHALAKKUDY, THRISSUR-680307. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 2(1), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYUAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. DR.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.3547 OF 2020(P) 2 JUDGMENT Dated this the 10th day of February 2020 Petitioner has approached this Court, within less than twelve working days, 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 three months from the date of receipt of a copy of this judgment. AMIT RAWAL JUDGE ACM/12.2.2020

WP(C).No.3547 OF 2020(P) 3

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2019 PASSED BY THE 1ST RESPONDENT FOR AY-2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25.01.2020 FOR AY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 25.01.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017-18.

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