EDATHADAN SUKUMARAN UDHAVAN, vs. THE INCOME TAX OFFICER,

WP(C)/3650/2020HC KeralaKLHC01010220202010 February 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to decide the petitioner's appeal and stay petition in accordance with the law. This decision is to be made after providing the petitioner with an opportunity of hearing. The directive mandates that the decision be taken within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that recovery proceedings initiated pursuant to the assessment order shall be kept in abeyance until such a decision is rendered by the appellate authority. The principle established is that appellate authorities should dispose of pending matters expeditiously, and the High Court can intervene to direct such disposal.

What were the facts?

The petitioner, Sri Edathadan Sukumaran Udhvan, filed a writ petition before the High Court of Kerala seeking a direction to dispose of his appeal and stay petition. These appeals were filed before the Commissioner of Income Tax (Appeals) against an assessment order passed by the Income Tax Officer. The assessment year(s) are not specified. The petitioner sought a direction for the expeditious disposal of his pending appeal and stay petition.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending appeal and stay petition filed by the petitioner? (Question of procedure/administration) Assessee's Contention: The petitioner seeks a direction for the timely disposal of his appeal and stay petition, implying an undue delay in the appellate process. Revenue's Contention: Not recorded 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 MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3650 OF 2020(E) PETITIONER/S: SRI EDATHADAN SUKUMARAN UDHAVAN, AGED 40 YEARS S/O.SUKUMARAN, EDATHADAN HOUSE, ALOOR, V.R.PURAM P.O., CHALAKUDY, THRISSUR - 680 722. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 2(1), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. OTHER PRESENT: SC JOSE JOSEPH 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.3650 OF 2020(E) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal and Ext.P3 stay petition preferred before the second respondent/Commissioner of Income Tax (Appeals) against the assessment order Ext.P1. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P2 appeal / Ext.P3 stay petition, 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. Till such time a decision is taken as aforesaid, recovery proceedings pursuant to the assessment order shall be kept in abeyance. AMIT RAWAL sab JUDGE

WP(C).No.3650 OF 2020(E) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 28/12/2019 PASSED BY THE 1ST RESPONDENT FOR AY-2017-18 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME. EXHIBIT P2OF THE MEMORANDUM OF APPEAL DATED 25/01/2020 FOR AY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3OF THE STAY PETITION DATED 25/01/2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017-18.

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