K.P.ABDUL MAJEED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP(C)/7392/2013HC KeralaKLHC01050589201318 March 2013Author: HONOURABLE MR.JUSTICE ANTONY DOMINIC4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the ITAT (third respondent) to pass orders on the pending appeals (Exts. P9 to P13) expeditiously, within two months from the receipt of the judgment. Regarding the recovery proceedings, the Court ordered a stay on the recovery pursuant to the assessment orders (Exts. P1 to P5) subject to the petitioner remitting one-fourth (1/4th) of the amounts due within three weeks from the date of the judgment. The Court noted that the assessment orders were confirmed by the first appellate authority and the appeals were filed in January 2013, indicating a delay in filing the appeals.

What were the facts?

The petitioner, K.P. Abdul Majeed, is challenging assessment orders for assessment years 2002-03 to 2005-06 (Exts. P1 to P5). These orders were confirmed by the first appellate authority (Ext. P8). The petitioner filed second appeals before the Income Tax Appellate Tribunal (ITAT) (Exts. P9 to P13) along with a stay petition (Ext. P14). While the appeals were pending and listed for hearing on April 22, 2013, the petitioner received a recovery notice (Ext. P15). This writ petition was filed seeking relief against the ongoing recovery proceedings. The appeals were filed in January 2013.

What were the issues?

1. Whether the recovery proceedings initiated by the respondents are valid when the petitioner's appeals are pending before the ITAT? (Question of law and fact, concerning the procedural fairness and the impact of pending appeals on recovery). Assessee's Contention: The petitioner argued that recovery proceedings were initiated prematurely while appeals were pending before the ITAT and listed for hearing. The petitioner sought a stay on these recovery proceedings. Revenue's Contention: The revenue, represented by the Assistant Commissioner of Income Tax and Tax Recovery Officer, initiated recovery proceedings. No specific arguments from the revenue are recorded in the judgment regarding the validity of the recovery or the stay sought by the petitioner.

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 ANTONY DOMINIC MONDAY, THE 18TH DAY OF MARCH 2013/27TH PHALGUNA 1934 WP(C).No. 7392 of 2013 (Y) --------------------------- PETITIONER(S): -------------------------- K.P.ABDUL MAJEED, “SONA”, KOTTARAM ROAD, CALICUT. BY ADVS.SRI.P.RAGHUNATHAN SRI.PREMJIT NAGENDRAN RESPONDENT(S): ---------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1) CALICUT 673 001. 2. TAX RECOVERY OFFICER, AYANKAR BHAVAN, KOZHIKODE - 673 001. 3. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KAKKANAD COCHIN 682 037. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-03-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7392 of 2013 (Y) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXT.P1: COPY OF ASSESSMENT ORDER 2002-03. EXT.P2: COPY OF ASSESSMENT ORDER 2003-04. EXT.P3: COPY OF ASSESSMENT ORDER 2004-05. EXT.P4: COPY OF ASSESSMENT ORDER 2005-06. EXT.P5: COPY OF ASSESSMENT ORDER 2003-04. EXT.P6: COPY OF ORDER IN WPC NO 2212/2007 DT 04-10-2007. EXT.P7: COPY OF PROCEEDINGS OF COM.OF IT DT 09-07-2012. EXT.P8: COPY OF COMMON ORDER IN ITA NOS.13,14/2007.098,ITA 12,82,83/ 29010.11 DT 17-12-2012. EXT.P9: COPY OF SECOND APPEAL 2002-03. EXT.P10: COPY OF SECOND APPEAL 2003-04. EXT.P11: COPY OF SECOND APPEAL 2004-05. EXT.P12: COPY OF SECOND APPEAL 2005-06. EXT.P13: COPY OF SECOND APPEAL 2003-04. EXT.P14; COPY OF APPLICATION FOR STAY. EXT.P15: COPY OF NOTICE DTD. 21/01/2013 ISSUED BY SECOND RESPONDENT. EXT.P16: COPY OF REPLY DTD. 01/02/2013. EXT.P17: COPY OF HEARING NOTICE 2002.03. EXT.P18: COPY OF HEARING NOTICE 2003-04. EXT.P19: COPY OF HEARING NOTICE 2004-05. EXT.P20: COPY OF HEARING NOTICE 2005-06. EXT.P21: COPY OF HEARING NOTICE 2003-04. EXT.P22: COPY OF SUMMONS DTD. 01/02/2013. RESPONDENT(S)' EXHIBITS N I L /TRUE COPY/ P.S.TO JUDGE Kss ANTONY DOMINIC, J. ------------------------------------------- W.P(C).No.7392 of 2013 ------------------------------------------- Dated this the 18th day of March, 2013

JUDGMENT 1.Exts.P1 to P5 are the assessment orders passed against the petitioner for the assessment years 2002-03 to 2005-06. These orders were confirmed by the first appellate authority in Ext.P8 order. Challenging the proceedings, the petitioner filed Exts.P9 to P13 appeals before the third respondent, Tribunal. Along with the appeals, Ext.P14 stay petition also has been filed. According to the petitioner, the appeals are posted to 22.4.2013 as per Exts.P17 to P21 and that in the mean while, recovery proceedings are initiated by Ext.P15 notice. It is in these circumstances, this writ petition is filed. 2.Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents. 3.Since Exts.P9 to P13 appeals are pending before the third respondent, the Tribunal, I direct the third respondent to pass

WPC.7392/13 2 orders thereon. This the third respondent shall do as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. In the mean time, considering the fact that Exts.P1 to P5 are already confirmed by the first appellate authority by Ext.P8 order and that the appeals are filed only in January, 2013, I direct that the recovery pursuant to Exts.P1 to P5 will stand stayed subject to the petitioner remitting 1/4th of the amounts due thereon within three weeks from today. Writ petition is disposed of as above. ANTONY DOMINIC Judge kkb.18/3.

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