SHAJI NADESAN vs. INCOME TAX OFFICER

WP(C)/4351/2022HC KeralaKLHC01009532202209 February 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the stay petition (Ext.P3) within a period of two months from the date of receipt of a copy of the judgment. Until a decision is taken on the stay petition, all coercive proceedings against the petitioner are to be kept in abeyance. The writ petition is disposed of with this direction. The principle is that appellate authorities should consider stay petitions expeditiously to prevent prejudice to the assessee, and courts may intervene to ensure this.

What were the facts?

The petitioner, Shaji Nadesan, is aggrieved by an assessment order for the assessment year 2018-19. He has filed an appeal before the Commissioner of Income Tax (Appeals), the second respondent, and a petition for stay of proceedings. The petitioner apprehends coercive action before his stay petition is considered. Consequently, he has filed this writ petition seeking intervention. The writ petition was filed before the High Court of Kerala.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of his stay petition before the Commissioner of Income Tax (Appeals)? (Question of procedure) Assessee's Contention: The petitioner contends that he apprehends coercive proceedings before his stay petition is considered by the appellate authority. He seeks a direction to ensure that his stay petition is considered promptly. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the issues raised by the petitioner.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 9TH DAY OF FEBRUARY 2022 / 20TH MAGHA, 1943 WP(C) NO. 4351 OF 2022 PETITIONER/S: SHAJI NADESAN AGED 48 YEARS 4 C, SHREESHTAM HEERA GRACE, KOWDIAR P.O., THIRUVANANTHAPURAM, KERALA, INDIA-695003. BY ADVS. ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN ARAVIND SREEKUMAR RESPONDENT/S: 1 INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE - NEAC, ROOM NO.402, 2ND FLOOR, E-RAMP, NEAR GATE NO.10, JAWAHARLAL NEHRU STADIUM, DELHI-110003. 2 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, ROOM NO.402, 2ND FLOOR, E-RAMP, NEAR GATE NO.10, JAWAHARLAL NEHRU STADIUM, DELHI-110003. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC.No. 4351 of 2022 2 BECHU KURIAN THOMAS, J. ---------------------------------------- W.P.(C) No. 4351 of 2022 ----------------------------------------------------- Dated this the 9th day of February, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-19, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition,

WPC.No. 4351 of 2022 3 within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE Dxy

WPC.No. 4351 of 2022 4 APPENDIX OF WP(C) 4351/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2018-19 PASSED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT DATED 20.11.2021. Exhibit P3 TRUE COPY OF STAY PETITION FILED BY THE PETITIONER.

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