JOHN GEEVARGHESE KURUVILA vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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WP(C)/35558/2019HC KeralaKLHC01092177201920 December 2019Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
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What did the High Court hold?

The High Court of Kerala, while acknowledging the delay of 82 days in filing the appeals before the Commissioner of Income Tax (Appeals), deemed it appropriate to condone the same. The Court directed the Commissioner of Income Tax (Appeals) to consider and pass reasoned orders on the stay petitions within two months of receiving the judgment, after hearing the petitioner. Crucially, the Court ordered that recovery steps for the amounts confirmed by the assessment orders, including those pursuant to the attachment order, shall be kept in abeyance until the Commissioner of Income Tax (Appeals) passes orders on the stay petitions and communicates them to the petitioner. The petitioner was directed to furnish copies of the writ petition and the judgment to the Commissioner of Income Tax (Appeals).

What were the facts?

The petitioner, Shri John Geevarghese Kuruvila, is challenging assessment orders (Exts.P1 to P3) passed by the Deputy Commissioner of Income Tax. He filed appeals (Exts.P4, P5, P6) and stay petitions (Exts.P4(a), P5(a), P6(a)) along with delay condonation petitions (Exts.P7, P7(a), P7(b)) before the Commissioner of Income Tax (Appeals). The petitioner's grievance is that recovery steps, including an attachment order (Ext.P8) for immovable properties, were initiated even before the stay petitions were considered. The assessment years are not specified. The petitioner is represented by his Power of Attorney Holder.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should consider the stay petitions filed by the petitioner before proceeding with recovery steps, despite a delay in filing the appeals? The assessee contended that recovery steps were being taken prematurely, even before the stay petitions were adjudicated. The assessee argued that the delay in filing the appeals was only 82 days and should be condoned. The assessee relied on the principle that recovery should be stayed pending the disposal of stay applications. The revenue did not record any specific arguments in the judgment regarding the premature recovery steps or the delay condonation.

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.K.JAYASANKARAN NAMBIAR FRIDAY, THE 20TH DAY OF DECEMBER 2019 / 29TH AGRAHAYANA, 1941 WP(C).No.35558 OF 2019(T) PETITIONER: SHRI.JOHN GEEVARGHESE KURUVILA AGED 51 YEARS KOCHANAYATHU MALAYIL, KADAMBANAD NORTH, NELLIMUKAL P.O., ADOOR, PATHANAMTHITTA - 695 551, NOW RESIDING AT P. O. BOX NO.5169, DAMMAM 31422, KINGDOM OF SAUDI ARABIA, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER, SHRI GEEVARGHESE KURUVILA, RESIDING AT NELLIMUKAL P. O., ADOOR, PATHANAMTHITTA. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SMT.DIVYA RAVINDRAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, 4TH FLOOR, AAYAKKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) - III 28/243, 'POORNIMA', NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036. 3 THE TAX RECOVERY OFFICER (CENTRAL) 5TH FLOOR, KANDAMKULATHY TOWERS, M. G. ROAD, KOCHI - 682 011. BY ADV.SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).No.35558 of 2019 2

JUDGMENT Against Exts.P1 to P3 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P4, P5 to P6 appeals, Exts.P4(a), P5(a) and P6(a) stay petitions together with Exts.P7, P7(a) and P7(b) delay condonation petitions before the 2nd respondent. Ext.P8 is the order attaching the immovable properties of the petitioner. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 to P3 assessment orders.

2.

I have heard the learned counsel appearing for the petitioner and also the learned Standing counsel for the respondents. Taking note of the fact that the delay occasioned in filing the appeal before the 2nd respondent is only 82 days, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass reasoned orders on Exts.P4(a), P5(a) and P6(a) stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 to P3 assessment orders including further steps pursuant to the Ext.P8 attachment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

Appendix — schedule of exhibits
APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1 TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 28.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2013-14 EXHIBIT P2- TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 28.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2014-15 EXHIBIT P3- TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 28.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2015-16 EXHIBIT P4- TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 24.4.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14 EXHIBIT P4(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14. EXHIBIT P5- TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 24.4.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2014-15 EXHIBIT P5(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2014-15. EXHIBIT P6- TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 22.4.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16 EXHIBIT P6(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16. EXHIBIT P7- TRUE COPY OF PETITION FOR CONDONATION OF DELAY DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14 EXHIBIT P7(A)- TRUE COPY OF PETITION FOR CONDONATION OF DELAY DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2014-15 EXHIBIT P7(B)- TRUE COPY OF PETITION FOR CONDONATION OF DELAY DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16 EXHIBIT P8- TRUE COPY OF NOTICE IN ITCP 16 DATED 9.12.2019 ISSUED BY THE 3RD RESPONDENT RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE

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