SHUBHA KOOLIYOT VALAPPIL, vs. INCOME TAX OFFICER (AO),

WP(C)/25060/2021HC KeralaKLHC01063337202112 November 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, while considering the writ petition, was of the opinion that the petition itself could be disposed of with a direction. The Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), 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 initiated against the petitioner 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.

What were the facts?

The petitioner, Smt. Shubha Kooliyot Valappil, is the legal heir of a deceased assessee. She is aggrieved by an assessment order for the assessment year 2018-19, marked as Ext.P1. She has filed an appeal before the Commissioner of Income Tax (Appeals) (2nd respondent), as evidenced by Ext.P2. Concurrently, a petition for stay of proceedings pursuant to the assessment order was filed, marked as Ext.P3. The petitioner apprehends coercive recovery proceedings before her stay petition is considered, leading to the filing of this writ petition.

What were the issues?

1. Whether the petitioner is entitled to have coercive proceedings stayed pending the disposal of her stay petition before the Commissioner of Income Tax (Appeals)? Assessee's contention: The petitioner argued that she apprehends coercive proceedings being initiated against her even before her stay petition (Ext.P3) is considered by the 2nd respondent. Therefore, she sought a direction to prevent such actions until the stay petition is decided. Revenue's contention: No specific contentions were recorded for the revenue 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 BECHU KURIAN THOMAS FRIDAY, THE 12TH DAY OF NOVEMBER 2021 / 21ST KARTHIKA, 1943 WP(C) NO. 25060 OF 2021 PETITIONER/S: Smt. SHUBHA KOOLIYOT VALAPPIL, W/O.CHENOLI PARAPRATH SIVARAJ (DECEASED ASSESSEE), SHIVASAKTHI, P.O.KAKKAD, KANNUR-670 005. BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANAN NISHA JOHN RESPONDENT/S: 1 INCOME TAX OFFICER (AO), WARD 1 & TPS, KANNUR-670 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI-110 001. BY ADV. CHRISTOPHER ABRAHAM, 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. 25060 OF 2021 -2- JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-19, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. 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 2nd 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. Till such a

WP(C) NO. 25060 OF 2021 -3- decision is taken, all coercive proceedings initiated against the petitioner shall be kept in abeyance. The writ petition is disposed of as above.

Sd/- BECHU KURIAN THOMAS JUDGE uu 12.11.2021

WP(C) NO. 25060 OF 2021 -4- APPENDIX OF WP(C) 25060/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.09.2021 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 01.11.2021. Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21.10.2021.

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