DAVID RAJ.C. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/3776/2019HC KeralaKLHC01009943201908 February 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the second respondent, the Commissioner of Income Tax (Appeals)-IV, to dispose of the stay application (Ext.P3) within a period of two months. Consequently, the recovery proceedings pursuant to the impugned order in the appeal were ordered to be kept in abeyance until the disposal of the stay application. The Court did not decide on the merits of the appeal or the stay application itself, but rather on the procedural aspect of its timely disposal. The principle established is that appellate authorities should endeavor to dispose of stay applications expeditiously, and recovery can be deferred pending such disposal.

What were the facts?

The petitioner, David Raj.C., aged 53, filed a writ petition before the High Court of Kerala. The petitioner had filed an appeal (Ext.P2) against an order (Ext.P1) under the Income Tax Act before the second respondent, the Commissioner of Income Tax (Appeals)-IV. Along with the appeal, the petitioner also filed a stay application (Ext.P3). The respondents are the Assistant Commissioner of Income Tax, the Commissioner of Income Tax (Appeals)-IV, and the Tax Recovery Officer.

What were the issues?

1. Whether the second respondent (Commissioner of Income Tax (Appeals)-IV) should be directed to dispose of the stay application filed by the petitioner. Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of the stay application filed along with the appeal. The petitioner relies on the fact that an appeal and a stay application have been filed against an order under the Income Tax Act. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the stay application or the writ petition. The revenue is represented by Standing Counsel, Sri. Jose Joseph.

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.MUHAMED MUSTAQUE FRIDAY, THE 08TH DAY OF FEBRUARY 2019 / 19TH MAGHA, 1940 WP(C).No.3776 of 2019 PETITIONER/S: DAVID RAJ.C., AGED 53 YEARS, S/O.JACOB DAS, CHERUVATHOOR, NO.21, SKYLINE HERITAGE, THRISSUR- 680001. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-IV, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682036. 3 THE TAX RECOVERY OFFICER, DEPARTMENT OF INCOME TAX, AYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680001. BY SRI.JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3776/2019 2

JUDGMENT The petitioner, as against Ext.P1 order under the Income Tax Act, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the second respondent to dispose Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.3776/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 28.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT-2013-14 DATED 23.1.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT -2013- 14 DATED 31.1.2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

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