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

WP(C)/32725/2022HC KeralaKLHC01069475202214 October 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, considering 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 the 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 from the petitioner shall be kept in abeyance until orders are passed on the stay application. The ratio decidendi is that appellate authorities should expedite the disposal of stay applications to prevent undue hardship to assessees, and recovery should be stayed pending such disposal.

What were the facts?

The petitioner, Muhammed Sherif, is aggrieved by an order of assessment (Ext.P1). He filed an appeal (Ext.P3) and an application for stay (Ext.P4) before the Commissioner of Income Tax (Appeals) - III, Kochi (1st respondent). The appeal and stay petition were pending consideration. The petitioner apprehended that recovery proceedings might be initiated to recover amounts due under the assessment order while the stay petition was still under consideration by the appellate authority. The writ petition was filed before the High Court of Kerala seeking directions regarding these proceedings.

What were the issues?

1. Whether the petitioner is entitled to a direction for the appellate authority to consider and pass orders on his stay application within a specified period? (Question of procedure). The petitioner contended that recovery proceedings should not be initiated pending the decision on his stay application. The revenue, represented by the Standing Counsel, was heard. No specific arguments from the revenue are recorded regarding the petitioner's apprehension or the timeline for the stay application.

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. 32725 OF 2022 PETITIONER: 1 MUHAMMED SHERIF AGED 58 YEARS S/O.IBRAHIM, ARAKKAPARAMBIL HOUSE, VELLAMKALLOOR P.O., THRISSUR DISTRICT, PIN - 680662 BY ADV BABU S. NAIR 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.32725 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 such time as

WPC No.32725 of 2022 3 orders are passed on Ext.P4 application, proceedings for recovery of amounts due from the petitioner shall be kept in abeyance. Sd/- GOPINATH P. JUDGE SKP/14-10

WPC No.32725 of 2022 4 APPENDIX OF WP(C) 32725/2022 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, 18-9-2022 EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE APPEAL DATED, 18-9-2022 EXHIBIT P5 A TRUE COPY OF THE ACKNOWLEDGMENT, SHOWING THE RECEIPT OF EXHIBITS P3 AND P4 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE

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