MONEY MUTTOM FINANCE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/25019/2021HC KeralaKLHC01063192202112 November 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS5 pages

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What did the High Court hold?

The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals) - III, or the competent authority, to consider and pass orders on the stay petition (Ext.P3) within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the court ordered that all coercive proceedings against the petitioner, pursuant to the assessment order (Ext.P1), shall be kept in abeyance until a decision is taken on the stay petition. The court did not decide on the merits of the appeal or the assessment order itself, focusing solely on the procedural aspect of the stay petition.

What were the facts?

The petitioner, Money Muttom Finance, is aggrieved by an assessment order (Ext.P1) for the assessment year 2017-2018. They have filed an appeal before the Commissioner of Income Tax (Appeals) - III (2nd respondent), as evidenced by Ext.P2. Concurrently, a petition for stay of proceedings (Ext.P3) was filed. The petitioner apprehends coercive recovery actions before their stay petition is adjudicated. Consequently, they have filed this writ petition before the High Court of Kerala seeking appropriate directions.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of their stay petition pending before the Commissioner of Income Tax (Appeals) - III? Assessee's Contention: The petitioner argues that they have filed an appeal and a stay petition against the assessment order and are apprehending coercive proceedings before the stay petition is considered. They seek a direction for the timely disposal of the stay petition. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the issues raised by the petitioner. The court proceeded to pass a direction based on the submissions made.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 12TH DAY OF NOVEMBER 2021 / 21ST KARTHIKA, 1943 WP(C) NO. 25019 OF 2021 PETITIONER: MONEY MUTTOM FINANCE XVII-419, RAJAVALSAM BUILDING, OPP NSS COLLEGE, PANDALAM, PATHANAMTHITTA-689501. REPRESENTED BY ITS DIRECTOR, SHRI VARUN RAJ PILLAI. BY ADVS. S.MUHAMMED HANEEFF M.H.ASIF ALI DIVYA RAVINDRAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTER CIRCLCE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691001. 2 THE COMMISSIONER OF INCOME TAX(APPEALS)-III, 28/243,"POORNIMA", PANAMPILLY NAGAR, COCHIN-682036. BY ADV. SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 25019 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.25019 of 2021 --------------------------------------- Dated this the 12th day of November, 2021 JUDGMENT Aggrieved by Ext.P1 assessment order, relating to assessment year 2017-2018, petitioner has preferred an appeal before the 2nd 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. Petitioner apprehends coercive proceedings to be effected 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 itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2 nd

WP(C) NO. 25019 OF 2021 3 respondent or the competent authority 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. 4. Till such a decision is taken, all coercive proceedings against the petitioner pursuant to Ext.P1 assessment order shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS, JUDGE AMV/12/11//2021

WP(C) NO. 25019 OF 2021 4 APPENDIX OF WP(C) 25019/2021 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.09.2021 PASSED BY THE 1ST RESPONDENT FOR AY- 2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 20.10.2021 FOR AY-2017-18, E-FILED BY THE PETITIONER BEFORE THE 2N RESPONDENT. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 22.10.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017 -18. RESPONDENTS’ EXHIBITS: NIL //TRUE COPY// PA TO JUDGE

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