LALLY JENSON, vs. THE INCOME TAX OFFICER,

WP(C)/5047/2020HC KeralaKLHC01013593202024 February 2020Bench: 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 decide the stay application (Ext.P3) within a period of two months. Pending the decision on the stay application, recovery proceedings pursuant to the impugned assessment order were deferred. The Court did not decide on the merits of the appeal or the assessment order itself, focusing solely on the procedural aspect of the stay application. The ratio of this decision is that a stay application filed before the appellate authority should be considered expeditiously, and recovery can be deferred until such consideration.

What were the facts?

The petitioner, Lally Jenson, filed an appeal against an assessment order (Ext.P1) before the Commissioner of Income Tax (Appeals) (2nd respondent). Along with the appeal, the petitioner also filed a stay application (Ext.P3). This writ petition was filed before the High Court of Kerala seeking a direction for the expeditious disposal of the stay application. The assessment order was passed by the Income Tax Officer, Ward-1(3), Non Corporate Range-1 (1st respondent). The assessment year(s) are not specified in the judgment.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to take a decision on the stay application (Ext.P3) filed by the petitioner? The petitioner contended that an appeal and a stay application were filed before the 2nd respondent, and a direction was sought for the disposal of the stay application. The revenue's contentions are 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 MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5047 OF 2020(E) PETITIONER: LALLY JENSON, VATTAPARAMBATH HOUSE, MAVELI NAGAR, THRIKKAKARA NORTH VILLAGE, ERNAKULAM-682 033. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD-1(3), NON CORPORATE RANGE-1, 3RD FLOOR, C.R. BUILDING, I.S.PRESS ROAD, KOCHI-18 2 THE COMMISSIONER OF INCOME TAX (APPEALS) PANAMPILLY NAGAR, ERNAKULAM, KOCHI-36. JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5047 OF 2020(E) 2 JUDGMENT Dated this the 24th day of February 2020 The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the 2nd respondent to take a decision on Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be deferred. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE SAS/24/02/2020 JUDGE

WP(C).No.5047 OF 2020(E) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12 DATED 1.12.2016. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2011-12 DATED 29.12.2016. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. EXHIBIT P4 COPY OF ORDER ISSUED BY THE IST RESPONDENT DATED 28.1.2020. RESPONDENT EXHIBITS:- NIL //TRUE COPY// P.A. TO JUDGE

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