ABDUL LATHEEF AND CO. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/3553/2020HC KeralaKLHC01009962202010 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" with the proceedings at this stage, decided to dispose of the writ petition in the interest of justice. The court directed the second respondent, the Commissioner of Income Tax (Appeals), to decide on the application for stay (Ext.P3) filed along with the appeal (Ext.P2) in accordance with the law. This decision was to be made after affording an opportunity of hearing to the petitioner within a period of three months from the date of receipt of a copy of the judgment. The court explicitly stated that it was not expressing any opinion on the merits of the case. The ratio decidendi is that while High Courts should generally refrain from interfering prematurely in appellate proceedings, they can direct expeditious disposal in the interest of justice, ensuring due process and timely resolution.

What were the facts?

The petitioner, Abdul Latheef and Co., filed an appeal and an interim application for stay before the Commissioner of Income Tax (Appeals) against an assessment order passed by the Assistant Commissioner of Income Tax. The petitioner approached the High Court of Kerala within twelve working days, seeking a direction for the appellate authority to dispose of the pending appeal and interim application. The assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history involves the filing of an appeal and stay application before the CIT(A), and subsequently, a writ petition before the High Court.

What were the issues?

1. Whether the High Court should entertain a writ petition seeking a direction for the expeditious disposal of an appeal and stay application before the appellate authority, when the matter is still pending before that authority. Assessee's contention: The petitioner sought a direction for the disposal of their appeal and interim application, implying a need for timely resolution by the appellate authority. Revenue's contention: The judgment does not record any specific contentions from the revenue. However, the court notes that it "ought not to have interfered" with the proceedings at this stage, suggesting a potential argument against premature intervention by the High Court.

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.3553 OF 2020(T) PETITIONER: ABDUL LATHEEF AND CO. MAIN ROAD, OTTUPARA, WADAKKANCHERRY, THRISSUR-680590, REPRESENTED BY ITS MANAGING PARTNER, SHRI. MOHAMED FAZIL K.A. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1), AAYAKAR BHAVAN, INCOME TAX OFFICE, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. ADV.SMT.THUSHARA JAMES, GOVT.PLEADER ADV.SRI.JOSE JOSEPH, SC 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.3553 OF 2020(T) 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 first respondent. 2. 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.3553 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 27.12.2019 FOR AY-2017-18 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE MEMORANDUM OF APPEAL E-FILED DATED 15.1.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017-18. EXHIBIT P3OF THE STAY PETITION DATED 10.1.2020 FILED BY THE PETITIONER FOR AY-2017-18 BEFORE THE 2ND RESPONDENT.

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