CHEERAN JOSE SHUNSON vs. THE INCOME TAX OFFICER,

WP(C)/11663/2020HC KeralaKLHC01029916202015 June 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the 2nd respondent (Commissioner of Income Tax (Appeals)) to take a decision on Ext.P2 appeal and Ext.P3 stay application in accordance with law. This decision is to be made after affording an opportunity of hearing to the petitioner, within a period of 30 days from the date of receipt of a copy of the order. The Court clarified that recovery proceedings pursuant to the demand notice shall be kept in abeyance until the disposal of the stay application, and this interim stay is only till the disposal of the interim application and not beyond. The merits of the appeal were expressly left undecided.

What were the facts?

The petitioner, Cheer an Jose Shunson, proprietor of M/s. Four Star Associates, filed a writ petition before the High Court of Kerala seeking a direction for the disposal of an appeal (Ext.P2) and a stay application (Ext.P3) preferred before the Commissioner of Income Tax (Appeals), Thrissur (2nd respondent). The Income Tax Officer, Ward 2(5), Thrissur (1st respondent) is the other relevant authority. The State Bank of India, Arthat Branch, Thrissur (3rd respondent) is also listed as a party. The assessment year(s) are not specified. The core of the petition is the delay in the appellate authority's decision.

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 application filed by the petitioner? (Question of procedure/administrative direction). The petitioner's contention is that there has been an undue delay in the disposal of their appeal and stay application, necessitating judicial intervention. The revenue's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act are directly debated in relation to the merits of the appeal, as the petition is procedural.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 15TH DAY OF JUNE 2020 / 25TH JYAISHTA, 1942 WP(C).No.11663 OF 2020(G) PETITIONER/S: CHEERAN JOSE SHUNSON PROPRIETOR, M/S.FOUR STAR ASSOCIATES, PERUMATTY GRAMAPANCHAYATH, PETTAMUKKU, KANNIMARI, PALAKKAD- 676305. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 2(5), AAYKAR BHAVAN, SHAKTHANTHAMPURAN NAGAR, THRISSUR-686001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR-686021. 3 THE STATE BANK OF INDIA, ARTHAT BRANCH, THRISSUR-680521, REPRESENTED BY ITS MANAGER. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.11663 OF 2020(G) 2 JUDGMENT Dated this the 15th day of June 2020 Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the 2nd respondent. 2. Heard the learned counsel for the parties. Without expressing any opinion on the merits of the matter, I dispose of the writ petition with a direction to the respondent to take a decision on Ext.P2 appeal and stay application Ext.P3 in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of 30 days from the date of receipt of a copy of the order. Till such time, recovery proceedings pursuant to the demand notice shall be kept in abeyance. It is made clear that the interim stay is till the disposal of the interim application and not beyond. Sd/- AMIT RAWAL sab JUDGE

WP(C).No.11663 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 24.12.2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2017-18 DATED 24.1.2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2017 - 18 DATED 24.1.2020. EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DATED 16.3.2020.

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