SHAMEEM THARI vs. INCOME TAX OFFICER, CENTRAL CIRCLE 1, KOZHIKODE

WP(C)/34385/2023HC KeralaKLHC01077118202318 October 2023Bench: HONOURABLE MR. JUSTICE D. K. SINGH4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with a direction to the 2nd respondent (NFAC) to pass appropriate orders on the petitioner's appeals (Ext.P2 series). The Court further directed that if it was not possible to decide the appeals, then at least the stay applications (Ext.P3 series) should be decided in accordance with the law, expeditiously. The reasoning is based on the petitioner's submission that no decision has been taken on the appeals and stay petitions, leading to recovery proceedings. The operative direction is for the NFAC to decide the appeals or, failing that, the stay applications promptly.

What were the facts?

The petitioner, Shameem Thari, filed a writ petition before the High Court of Kerala seeking a direction to the National Faceless Appeal Centre (NFAC) to dispose of appeals and stay applications filed against assessment orders. The petitioner had filed these appeals and applications in a timely manner against the assessment orders. However, no decision had been taken by the NFAC on either the appeals or the stay petitions. Consequently, the petitioner was facing recovery proceedings for the tax arrears determined in the assessment orders. The Income Tax Officer, Central Circle 1, Kozhikode, was the assessing authority.

What were the issues?

1. Whether the High Court should direct the National Faceless Appeal Centre (NFAC) to dispose of the pending appeals filed by the petitioner against the assessment orders. (Question of law and fact, concerning the duty of the appellate authority to decide appeals). Assessee's Contention: The petitioner argued that the NFAC has not taken any decision on the appeals and stay applications filed against the assessment orders, despite them being filed on time. This inaction is causing prejudice to the petitioner, who is facing recovery proceedings. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side. However, the context implies the revenue would be represented by the Income Tax Officer and the NFAC.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 18TH DAY OF OCTOBER 2023 / 26TH ASWINA, 1945 WP(C) NO. 34385 OF 2023 PETITIONER/S: SHAMEEM THARI AGED 41 YEARS S/O ABDUL KAREEM THARI, THARI HOUSE CHENDAPURAYA, ABDU RAHIMAN NAGAR P O, ABDU RAHIMAN NAGAR, MALAPPURAM, KERALA, PIN - 676305 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL NAEEM M.M MUHAMMED FIRDOUZ A.V. DANIYA RASHEED PALLIYALIL RESPONDENT/S: 1 INCOME TAX OFFICER, CENTRAL CIRCLE 1, KOZHIKODE AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 2 THE NATIONAL FACELESS APPEAL CENTRE (NFAC) INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, C-BLOCK, 4TH FLOOR, S.P.M. CIVIC CENTER, NEW DELHI, PIN – 110001 ADV.JOSE JOSEPH -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No.34385 of 2023 2 JUDGMENT Dated this the 18th day of October, 2023 The present writ petition has been filed under Article 226 of the Constitution of India for a direction to the 2nd respondent to dispose of Ext.P2 series appeals and Ext.P3 series stay applications against Ext.P1 series assessment orders. 2. The learned counsel for the petitioner submits that, the petitioner had approached the Appellate Authority on time against the assessment orders in Ext.P1 series. However, no decision has been taken either on stay petitions or appeals and the petitioner is facing recovery proceedings on the arrears of tax determined in Ext.P1 series. Considering the aforesaid facts, the present writ petition is disposed of, with a direction to the 2nd respondent to pass appropriate orders on Ext.P2 series appeals. However, if it is not possible to decide Ext.P2 series appeals, at least Ext.P3 series stay applications

WP(C) No.34385 of 2023 3 of the petitioner should be decided in accordance with the law, expeditiously. Sd/- DINESH KUMAR SINGH JUDGE AP

WP(C) No.34385 of 2023 4 APPENDIX OF WP(C) 34385/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED 31.03.2023 ALONG WITH THE COMPUTATION SHEET AND DEMAND NOTICE FOR AY 2018-19 Exhibit P1A COPY OF THE ASSESSMENT ORDER DATED 31.03.2023 ALONG WITH THE COMPUTATION SHEET AND DEMAND NOTICE FOR AY 2019-20 Exhibit P1B COPY OF THE ASSESSMENT ORDER DATED 30.03.2023 ALONG WITH THE DEMAND NOTICE FOR AY 2020-21 Exhibit P1C COPY OF THE ASSESSMENT ORDER DATED 30.03.2023 ALONG WITH THE DEMAND NOTICE FOR AY 2021-22 Exhibit P2 COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2018-19 Exhibit P2A COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2019-20 Exhibit P2B COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2020-21 Exhibit P2C COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2021-22 Exhibit P3 COPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2018-19 ALONG WITH THE E- ACKNOWLEDGEMENT Exhibit P3A COPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2019-20 ALONG WITH THE E- ACKNOWLEDGEMENT Exhibit P3B COPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2020-21 ALONG WITH THE E- ACKNOWLEDGEMENT Exhibit P3C COPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2021-22 ALONG WITH THE E- ACKNOWLEDGEMENT

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