MUHAMMED JALEEL vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/32614/2022HC KeralaKLHC01069269202214 October 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, having regard to the facts and circumstances and the submissions made, was inclined to dispose of the writ petition by directing the 1st respondent (Commissioner of Income Tax (Appeals)) to consider and pass orders on the petitioner's application for stay (Ext.P4) filed in his appeal (Ext.P3) within a period of two months from the date of receipt of a certified copy of the judgment. Furthermore, the Court directed that proceedings for recovery of amounts due under the assessment order (Ext.P1) and another order (Ext.P2) shall be kept in abeyance until orders are passed on the stay application. The principle here is that the appellate authority should consider stay applications expeditiously to prevent prejudice to the assessee, and recovery can be deferred pending such consideration.

What were the facts?

The petitioner, Muhammed Jaleel, is aggrieved by an order of assessment (Ext.P1). He filed an appeal (Ext.P3) along with an application for stay (Ext.P4) before the Commissioner of Income Tax (Appeals) - III, Kochi (1st respondent). The appeal and stay petition were pending. The petitioner apprehended that recovery proceedings might be initiated to recover amounts due under the assessment order while the stay petition was under consideration by the Appellate Authority. The writ petition was filed before the High Court of Kerala seeking a direction to the 1st respondent to consider and pass orders on the stay application.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expedite the disposal of the stay application filed by the petitioner pending his appeal? Assessee's contention: The petitioner apprehends recovery proceedings being initiated to recover amounts due under the assessment order pending consideration of his stay petition by the Appellate Authority. He seeks a direction for expeditious disposal of the stay application. Revenue's contention: The learned Standing Counsel was heard. No specific arguments are recorded 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 GOPINATH P. FRIDAY, THE 14TH DAY OF OCTOBER 2022 / 22ND ASWINA, 1944 WP(C) NO. 32614 OF 2022 PETITIONER: 1 MUHAMMED JALEEL AGED 68 YEARS S/O.AMMADU HAJI, ARAKKAL KURUPPATH HOUSE, ORUMANAYOOR P.O., THRISSUR DISTRICT, PIN - 680512 BY ADVS. BABU S. NAIR SMITHA BABU RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) III-KOCHI, G-51, PARAPILY LANE, MANORAMA JUNCTION, PANAMPILLY NAGAR, ERNAKULAM, KOCHI, PIN - 682036 2 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -I, ERNAKULAM, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, ERNAKULAM, KOCHI, PIN - 682011 ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.32614 of 2022 2 JUDGMENT Dated this the 14th day of October, 2022 Aggrieved by Ext.P1 order of assessment, petitioner filed Ext.P3 appeal along with Ext.P4 application for stay. The appeal and stay petition are pending consideration of the 1st respondent. The petitioner apprehends that recovery proceedings may be initiated to recover amounts due under Ext.P1 order pending consideration of stay petition by the 1st respondent/Appellate Authority. 2. Heard the learned Standing Counsel also. Having regard to the facts and circumstances of the case and considering the submissions, I am inclined to disposed of the writ petition directing the 1st respondent to consider and pass orders on Ext.P4 application for stay filed in Ext.P3 appeal within a period of two months from the date of receipt of a certified copy of the judgment. Till orders are passed

WPC No.32614 of 2022 3 on Ext.P4 application, proceedings for recovery of amounts due under Exts.P1 and P2 shall be kept in abeyance. Sd/- GOPINATH P. JUDGE SKP/14-10

WPC No.32614 of 2022 4 APPENDIX OF WP(C) 32614/2022 PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED, 31-8-2022 EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT DATED, 31-8- 2022 EXHIBIT P3 A TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED, 19-9-2022 EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE APPEAL DATED, 19-9-2022 EXHIBIT P5 A TRUE COPY OF THE ACKNOWLEDGMENT DATED, 19-9- 2022, SHOWING THE RECEIPT OF EXHIBITS P3 AND P4 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE

Recent GST High Court judgments

Search GST case law →