KANDAPPAN HAMZA, vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)

WP(C)/1561/2019HC KeralaKLHC01003821201918 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, without adverting to the merits of the appeal, disposed of the Writ Petition. The Court directed that the 2nd respondent (Commissioner of Income Tax (Appeals)) will consider the petitioner's appeal (Ext. P2) expeditiously, possibly within three months. The reasoning is based on the assurance given by the revenue's counsel. The ratio decidendi is that when an appeal is pending and an assurance of expeditious disposal is given by the revenue, the High Court may dispose of a writ petition seeking early disposal without delving into the merits of the underlying appeal. No issue was left undecided.

What were the facts?

The petitioner, Kandappan Hamza, an assessee, has an appeal (Ext. P2) pending before the 2nd respondent, the Commissioner of Income Tax (Appeals). The petitioner filed this Writ Petition before the High Court of Kerala seeking the early disposal of this pending appeal. The 1st respondent is the Deputy Commissioner of Income Tax (International Taxation). The assessment year(s) are not specified. The amount in dispute is not stated. The procedural history is that the appeal is pending before the CIT(A) and the assessee seeks its expeditious disposal.

What were the issues?

1. Whether the High Court should intervene to direct the expeditious disposal of a statutory appeal pending before the Commissioner of Income Tax (Appeals)? (Question of procedure/administrative oversight) Assessee's Contention: The assessee seeks an early disposal of their pending appeal before the 2nd respondent. Revenue's Contention: The learned Standing Counsel for the revenue assures the Court that the 2nd respondent will endeavour to dispose of the statutory appeal expeditiously.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 1561 of 2019 PETITIONER: KANDAPPAN HAMZA,KP 11/377,KANDAPPAN HOUSE ANCHACHAVADI,KALIKAVU, MALAPPURAM, KERALA BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM RESPONDENTS: 1 DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CENTRAL REVENUE BUILDING I.S.PRESS ROAD, KOCHI 682 018 2 COMMISSIONER OF INCOME TAX (APPEALS) KOCHI CIRCLE,CENTRAL REVENUE BUILDING I.S.PRESS ROAD KOCHI 682 018 SC SRI. JOSE JOSEPH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 1561 of 2019 2 JUDGMENT The petitioner, an assessee, has the Ext. P2 appeal pending before the 2nd respondent. Seeking its early disposal, the petitioner has filed this Writ Petition. 2. In response to the submissions made by the petitioner's counsel, the learned Standing Counsel for the revenue assures the Court that the 2nd respondent will endeavour to dispose of the statutory appeal expeditiously. Under these circumstances, without adverting to the merits, I dispose of the Writ Petition, holding that the 2nd respondent will consider the petitioner's Ext.P2 appeal, possibly in three months. Sd/- DAMA SESHADRI NAIDU JUDGE sd

WP(C).No. 1561 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 22.12.2016 FOR THE AY 2014-15 EXHIBIT P2 COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT EXHIBIT P3 COPY OF THE FORM 26AS OF THE PETITIONER EXHIBIT P4 COPY OF THE LETTER DATED 6.10.2017 ISSUED BY THE 1ST RESPONDENT TO THE MANAGER, FEDERAL BANK, CHEROOTTY ROAD, KOZHIKODE. EXHIBIT P5 A COPY OF THE BANK ACCOUNT STATEMENTS FOR MONTH OF OCTOBER 2017 FOR BANK ACCOUNT 10564100002131. EXHIBIT P5 B COPY OF THE BANK ACCOUNT STATEMENTS FOR MONTH OF OCTOBER 2017 FOR BANK ACCOUNT 10562100017406 SD

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