SHAJI AYYAPPAN vs. THE ASSISSTNAT COMMISSIONER OF INCOME TAX,

WP(C)/424/2019HC KeralaKLHC01001140201908 January 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to dispose of the delay petition and the stay petition within a period of two months. Furthermore, the Court ordered that recovery proceedings pursuant to the assessment order shall be kept in abeyance until the disposal of these applications. The writ petition was disposed of accordingly. The judgment does not record any specific finding on the merits of the assessment order or the grounds for delay or stay, as it was focused on procedural directions.

What were the facts?

The petitioner, Shaji Ayyappan, filed an appeal before the Commissioner of Income Tax (Appeals) against an assessment order (Ext.P1). Along with the appeal, the petitioner filed a delay condonation petition (Ext.P3) and a stay petition (Ext.P4). The writ petition was filed before the High Court of Kerala seeking directions for the disposal of these applications.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to dispose of the delay petition and the stay petition filed by the petitioner? Assessee's contention: The petitioner seeks a direction for the expeditious disposal of the delay and stay petitions filed along with the appeal. The judgment does not record specific arguments from the revenue, but the context implies the revenue would be represented in any proceedings before the appellate authority. Revenue's contention: Not 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 A.MUHAMED MUSTAQUE TUESDAY ,THE 08TH DAY OF JANUARY 2019 / 18TH POUSHA, 1940 WP(C).No. 424 of 2019 PETITIONER: SHAJI AYYAPPAN, AGED 47 YEARS, S/O.V.S.AYYAPPAN, VILLA NO.2, MYSTIC BELLS, NEAR KANIYAMPUZHA BRIDGE, EROOR, ERNAKULAM-682306. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-2(1), I.S.PRESS ROAD, KOCHI-682018. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM-682018. 3 THE TAX RECOVERY OFFICER, C.R.BUILDING, 3RD FLOOR, (304), I.S.PRESS ROAD, KOCHI-18. BY GOVERNMENT PLEADER SMT.M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 424 of 2019 -:2:- JUDGMENT The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Exts.P3 delay petition and Exts.P4 stay petition. There shall be a direction to the 2nd respondent to dispose of the delay petition and the stay petition within a period of two months. Till disposal of the applications as above, recovery proceedings pursuant to the assessment order shall be kept in abeyance. This writ petition is disposed of accordingly. Sd/- A.MUHAMED MUSTAQUE JUDGE DST

WP(C).No. 424 of 2019 -:3:- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 28.3.2016. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT . EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 3.5.2016. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 4.1.2019. EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DATED 6.12.2018. RESPONDENTS' EXHIBITS:NIL //True copy// P.A.To Judge

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