RAMAN PILLAI RAGHU ADEEKALATHU vs. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/19400/2022HC KeralaKLHC01039800202228 June 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.5 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the Second Respondent (Commissioner of Income Tax (Appeals)-3) to decide the appeals filed by the petitioner (Ext.P4 series) against the assessment orders (Ext.P3 series). This decision is to be taken after affording the petitioner an opportunity of hearing, as expeditiously as possible, and at any rate, within six months from the date of receipt of a certified copy of the judgment. Until final orders are passed on these appeals, the demands arising from Ext.P3 series of orders shall not be enforced. Any amount already deposited by the petitioner during the earlier round of appeals will continue to remain in deposit with the department. The Court did not make any specific finding on whether the Assessing Officer had ignored the directions of the First Appellate Authority, but rather focused on expediting the decision on the pending appeals.

What were the facts?

The petitioner, Raman Pillai Raghu Adeekalathu, approached the High Court of Kerala aggrieved by the Assessing Officer's alleged refusal to implement the directions of the First Appellate Authority. The petitioner had filed appeals against assessment orders for assessment years 2010-2011 and 2012-13 to 2016-17. Despite remitting substantial amounts towards the demand raised under earlier assessment orders, the Assessing Officer issued further orders (Ext.P3 series) that the petitioner claimed practically ignored the appellate authority's directions. The petitioner sought a direction for the First Appellate Authority to decide pending appeals (Ext.P4 series) within a timeframe.

What were the issues?

1. Whether the Assessing Officer has failed to implement the directions of the First Appellate Authority in the assessment orders for assessment years 2010-2011 and 2012-13 to 2016-17? (Mixed question of law and fact). The petitioner contended that the Assessing Officer ignored the directions of the First Appellate Authority by issuing Ext.P3 series of orders. The revenue, through its Standing Counsel, did not object to a direction being issued to the First Appellate Authority to decide the pending appeals.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944 WP(C) NO. 19400 OF 2022 PETITIONER/S: RAMAN PILLAI RAGHU ADEEKALATHU AGED 61 YEARS MADATHIL HOUSE, KUREEPUZHA, KAVANAD, KOLLAM - 691 604. BY ADVS. MARTHANDA VARMA PANDALAI.K S.HEMALATHA RESPONDENT/S: 1 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM - 695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS)-3 POORNIMA BUILDING, 1ST FLOOR, PANAMPALLY NAGAR, KOCHI - 682 036. SRI. JOSE JOSEPH- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 19400 OF 2022 2 JUDGMENT

Petitioner has approached this Court, being aggrieved by the fact that despite Ext.P2 order in appeal in respect of assessment years 2010-2011, 2012-13 to 2016-17, the Assessing Officer has practically refused to implement the directions of the First Appellate Authority, and has issued Ext.P3 Series of orders practically ignoring the directions of the appellate authority.

Learned counsel appearing for the petitioner submitted that the petitioner had filed appeals against Exts.P3(series) of orders before the First Appellate Authority. It is submitted that the petitioner had also remitted substantial amounts towards the demand raised under the earlier orders of assessment and there may be a direction to the First Appellate Authority to take a decision on Ext.P4(series) of appeals, within a time frame.

Learned Standing Counsel appearing for the Department has no objection to a direction being issued to the First Appellate Authority to take a decision on the appeals filed by the petitioner.

Having regard to the facts and circumstances of

WP(C) NO. 19400 OF 2022 3 the case, this writ petition will stand disposed of, directing the 2nd respondent to take a decision on Ext.P4(series) of appeals filed by the petitioner against Ext.P3(series) of assessment orders, after affording an opportunity of hearing to the petitioner, as expeditiously as possible and at any rate, within a period of six months from the date of receipt of a certified copy of this judgment. Till such time the final orders are passed on the appeals, the demands pursuant to Ext.P3(series) of orders shall not be enforced. I make it clear that any amount deposited by the petitioner at the stage of the earlier round of appeals shall continue to remain in deposit with the department.

The writ petition will stand disposed of as above. sd/- GOPINATH P. JUDGE ajt

WP(C) NO. 19400 OF 2022 4 APPENDIX OF WP(C) 19400/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED 23-12 2017 FOR A.Y. 2010-11. Exhibit P1(a) TRUE COPY OF ASSESSMENT ORDER DATED 08/12/2018 FOR A.Y.2012-13. Exhibit P1(b) TRUE COPY OF ASSESSMENT ORDER DATED 08-12- 2018 for A.Y.2013-14 Exhibit P1(c) TRUE COPY OF ASSESSMENT ORDER DATED 08-12- 2018 FOR A.Y.2014-15. Exhibit P1(d) TRUE COPY OF ASSESSMENT ORDER DATED 08-12- 2018 FOR A.Y.2015-16. Exhibit P1(e) TRUE COPY OF ASSESSMENT ORDER DATED 08-12- 2018 FOR A.Y.2016-17. Exhibit P2 TRUE COPY OF COMMON APPELLATE ORDER DATED 29- 06-2021 FOR A.Y.2010-11 -TO 2016-17. Exhibit P3 TRUE COPY OF ORDER DATED 8/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2010- 11 GIVING EFFECT TO CIT(A)'S ORDER. Exhibit P3(a) TRUE COPY OF ORDER DATED 14/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2012-13 GIVING EFFECT TO CIT(A)'S ORDER. Exhibit P3(b) TRUE COPY OF ORDER DATED 14/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2013-14 GIVING EFFECT TO CIT(A)'S ORDER. Exhibit P3(c) TRUE COPY OF ORDER DATED 8/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2014- 15 GIVING EFFECT TO CIT(A)'S ORDER. Exhibit P3(d) TRUE COPY OF ORDER DATED 8/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2015- 16 GIVING EFFECT TO CIT(A)'S ORDER. Exhibit P3(e) TRUE COPY OF ORDER DATED 8/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2016- 17 GIVING EFFECT TO CIT(A)'S ORDER. Exhibit P4 TRUE COPY OF APPEAL FOR THE A.Y 2010-11 DATED 20-04-2022. Exhibit P4(a) TRUE COPY OF APPEAL FOR THE A.Y 2012-13 DATED 21-04-2022. Exhibit P4(b) TRUE COPY OF APPEAL FOR THE A.Y 2013-14 DATED 21-04-2022. Exhibit P4(c) TRUE COPY OF APPEAL FOR THE A.Y 2014-15 DATED 21-04-2022.

WP(C) NO. 19400 OF 2022 5 Exhibit P4(d) TRUE COPY OF APPEAL FOR THE A.Y 2015-16 DATED 26-04-2022. Exhibit P4(e) TRUE COPY OF APPEAL FOR THE A.Y 2016-17 DATED 26-04-2022.

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