PRADEEPAN KOLLAMKUZHI THANKAPPAN vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

PDF · subscribers
WP(C)/23170/2022HC KeralaKLHC01048235202218 July 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, considering the submissions of both parties, directed the Commissioner of Income Tax (Appeals) to consider and pass orders on the stay petition (Ext.P3) after hearing the petitioner. This consideration is to be done expeditiously, within a period of two months from the date of receipt of a certified copy of the judgment. Furthermore, the Court ordered that further coercive steps to recover any amount due under the assessment order (Ext.P1) shall be kept in abeyance until such time as orders are passed on the stay petition. The Court did not decide on the merits of the appeal or the stay petition itself, but rather on the procedural aspect of ensuring the stay petition is considered promptly and that recovery is held off in the interim.

What were the facts?

The petitioner, Pradeepan Kollamkuzhi Thankappan, is aggrieved by an order of assessment for the assessment year 2017-18, marked as Ext.P1. He has filed an appeal against this order before the Commissioner of Income Tax (Appeals), Thrissur, as Ext.P2. Concurrently, a petition for stay of proceedings under the assessment order was filed, marked as Ext.P3. The petitioner apprehends coercive recovery proceedings before his stay petition is considered. Consequently, he has filed this writ petition before the High Court of Kerala seeking intervention.

What were the issues?

1. Whether the petitioner is entitled to a stay of coercive recovery proceedings pending the disposal of his appeal before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner contends that he has filed an appeal against the assessment order and a stay petition. He apprehends coercive recovery action before his stay petition is adjudicated, and therefore seeks a direction for expeditious disposal of the stay petition and a stay on coercive steps. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the issues raised by the petitioner. The standing counsel for the respondents was heard.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 18TH DAY OF JULY 2022 / 27TH ASHADHA, 1944 WP(C) NO. 23170 OF 2022 PETITIONER: PRADEEPAN KOLLAMKUZHI THANKAPPAN, AGED 57 YEARS, KOLLAMKUZHI HOUSE, AZHIKODE, KODUNGALOOR, THRISSUR – 680 673 BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR, THRISSUR DIST. - 680 001. 2 INCOME TAX OFFICER, WARD (INTERNATIONAL TAXATION), I.S. PRESS ROAD, KOCHI – 682 017. BY SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 23170 OF 2022 2 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2017-18, petitioner has preferred an appeal before the 1st respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. The petitioner apprehends coercive proceedings even before the petition for stay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition can be disposed of directing the 1st respondent to consider and pass orders on Ext.P3 stay petition after hearing the petitioner, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed, further coercive steps to recover any amount due under Ext.P1 shall be kept in abeyance. The writ petition is disposed of as above. Sd/- GOPINATH P. JUDGE DK

WP(C) NO. 23170 OF 2022 3 APPENDIX OF WP(C) 23170/2022 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31/12/2019 Exhibit-P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 08/02/2020 Exhibit-P3 TRUE COPY OF THE STAY PETITION DATED 03/03/2020 ALONG WITH ITS TYPED COPY. Exhibit-P4 TRUE COPY OF THE COMMUNICATION DATED 16/07/2021

Recent GST High Court judgments

Search GST case law →