SREEVALSAM JEWELLERS vs. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/13993/2022HC KeralaKLHC01028114202219 April 2022Bench: HONOURABLE MR.JUSTICE VIJU ABRAHAM3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the 2nd respondent, the Commissioner of Income Tax (Appeals)-III, to consider and pass orders on Ext.P3 stay petition within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that further proceedings pursuant to Ext.P1 order of assessment shall be kept in abeyance until such time as the stay petition is decided. The Court did not decide on the merits of the appeal itself, focusing solely on the procedural aspect of expediting the decision on the stay petition. The ratio of this decision is that courts can direct appellate authorities to dispose of stay petitions within a stipulated time, and pending such decision, the assessment order can be kept in abeyance.

What were the facts?

The petitioner, Sreevalsam Jewellers, represented by its Managing Partner, filed a writ petition before the High Court of Kerala. The petition sought a direction for the 2nd respondent, the Commissioner of Income Tax (Appeals)-III, to dispose of an appeal (Ext.P2) and a stay petition (Ext.P3). The petitioner is challenging an order of assessment (Ext.P1) passed by the Assistant Commissioner of Income Tax, Centre Circle. The matter was heard on 19.04.2022.

What were the issues?

1. Whether the 2nd respondent, the Commissioner of Income Tax (Appeals)-III, should be directed to dispose of the pending appeal and stay petition filed by the petitioner. The petitioner contended that they are seeking a direction for the expeditious disposal of their appeal and stay petition. The revenue, represented by the Standing Counsel, appeared before the court. No specific arguments from the revenue's side regarding the merits of the appeal or stay petition were recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 19TH DAY OF APRIL 2022 / 29TH CHAITHRA, 1944 WP(C) NO. 13993 OF 2022 PETITIONER: SREEVALSAM JEWELLERS GROUND FLOOR SREE VALSOM BUILDING, MC ROAD, PANDALAM, PATHANAMTHITTA-689 501, KERALA, REPRESENTED BY ITS MANAGING PARTNER-VARUN RAJ BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN M.H.ASIF ALI RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX CENTRE CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691 001 2 THE COMMISIONER OF INCOME TAX (APPEALS)-III, 28/243, "POORNIMA", PANAMPILLY NAGAR, COCHIN-682 036. ADV.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.13993 of 2022 2 VIJU ABRAHAM, J ….................................... W.P.(C) No.13993 of 2022 …............................................. Dated this the 19 th day of April, 2022 JUDGMENT The petitioner has approached this Court seeking a direction to the 2 nd respondent to dispose of Ext.P2 appeal and Ext.P3 stay petition. 2. I have heard the learned Standing Counsel appearing for respondents. 3. The above writ petition is disposed of with a direction to the 2 nd respondent to consider and pass orders on Ext.P3 stay petition within a period of three months from the date of receipt of a copy of this judgment. Till such time, further proceedings pursuant to Ext.P1 order of assessment, shall be kept in abeyance. The writ petition is disposed of. Sd/- VIJU ABRAHAM, JUDGE AMV/19/04/2022

WP(C) NO.13993 of 2022 3 APPENDIX OF WP(C) 13993/2022 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 22.3.2022 PASSED BY THE 1ST RESPONDENT FOR AY-2015-16 ALONG DEMAND NOTICE AND COMPUTATION OF INCOME EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 02.04.2022 FOR AY-2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 5.4.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2015-16 RESPONDENTS EXHIBITS : NIL TRUE COPY

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