G. SIVANKUMAR, vs. THE INCOME TAX OFFICER,

WP(C)/3207/2020HC KeralaKLHC01009028202006 February 2020Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, in the interest of justice, directed the Commissioner of Income Tax (Appeals) (2nd respondent) to take up the stay applications (Exts. P3 and P3(a)) filed in connection with the appeals (Exts. P2 and P2(a)). The appellate authority was instructed to afford a reasonable opportunity of being heard to the petitioner and pass orders on the stay applications without undue delay, preferably within two months from the date of production of a certified copy of the judgment. Until orders were passed on the stay applications, further coercive steps for the enforcement of the impugned orders were to be kept in abeyance. The High Court did not decide the merits of the appeals or the stay applications themselves.

What were the facts?

The petitioner, G. Sivankumar, proprietor of M/s. Ayya Traders, filed a writ petition before the High Court of Kerala. The petitioner's grievance was that coercive recovery proceedings were initiated by the assessing authority for recovery of disputed amounts, despite the pendency of stay petitions filed along with appeals against orders (Exts. P1 and P1(a)). The appeals and stay petitions were filed before the Commissioner of Income Tax (Appeals) as Exts. P2, P2(a) and P3, P3(a) respectively. The petitioner sought intervention from the High Court to prevent further recovery actions.

What were the issues?

1. Whether the High Court should intervene in the pending appellate and stay petition proceedings before the Commissioner of Income Tax (Appeals) to prevent coercive recovery actions? (Question of procedure and administrative oversight). Assessee's Contention: The petitioner argued that coercive recovery proceedings were initiated prematurely, while stay applications were still pending before the appellate authority. The petitioner sought a direction to halt these recovery actions until the stay petitions were decided. Revenue's Contention: The judgment records that the Standing Counsel for the respondents was heard, but does not detail their specific arguments. However, the court's order suggests the revenue did not oppose the direction to consider the stay petitions expeditiously.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS THURSDAY, THE 06TH DAY OF FEBRUARY 2020 / 17TH MAGHA, 1947 WP(C).No.3207 OF 2020(A) PETITIONER: G. SIVANKUMAR, AGED 37 YEARS PROPRIETOR, M/S. AYYA TRADERS, VADAKANTHARA ROAD, BIG BAZAR, PALAKKAD-678014. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 2, AYAKAR BHAVAN, PALAKKAD-678014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680021. OTHER PRESENT: SRI.JOSE JOSEPH. SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C)No.3207/2020 2 ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C)No.3207 of 2020 ---------------------------------------------- Dated this the 6th day of February, 2020 JUDGMENT Against Exts.P1 and P1(a) orders, the petitioner has filed Exts.P2 and P2(a) appeals along with Exts.P3 and P3(a) stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. Heard Sri. Harisankar V. Menon, learned counsel appearing for the petitioner and Sri. Jose Joseph, learned Standing Counsel appearing for the respondents. 3. After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2 nd respondent shall take up the matters in Exts.P3 and P3(a) stay applications filed in Exts.P2 and P2(a) appeals and after affording reasonable opportunity of being heard to the petitioner through his authorised representative/ counsel, if any, shall pass orders on the stay applications without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid stay applications, further coercive steps for

W.P.(C)No.3207/2020 3 enforcement of the impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. sd/- ALEXANDER THOMAS, JUDGE. acd

W.P.(C)No.3207/2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 21/12/2019. EXHIBIT P1 (A) COPY OF RECTIFIED ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 24/12/2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 DATED 22/01/2020. EXHIBIT P2 (A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 DATED 22/01/2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 22/01/2020.

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