M/S. KIZHAKKEPARAMBIL NATURAL ROCK CONSTRUCTIONS LLP vs. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/5675/2023HC KeralaKLHC01013513202321 February 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court admitted the writ petition and directed the 2nd respondent, the National Faceless Appeal Centre, to take up the appeal (Ext.P2) and the stay petition (Ext.P3) filed by the assessee. The Tribunal was instructed to hear and dispose of the stay petition within two months. Furthermore, the Court ordered that coercive steps for recovery of the demand shall be kept in abeyance until the disposal of the stay petition. The judgment did not decide on the merits of the appeal or the assessment order itself, focusing solely on the procedural aspect of expediting the appellate process. The ratio decidendi is that appellate authorities should dispose of stay petitions expeditiously, and coercive steps should be withheld during this period.

What were the facts?

The petitioner, M/s. KizhakkeParambil Natural Rock Constructions LLP, filed a writ petition before the High Court of Kerala. The petition was filed against the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National E-Assessment Centre, Delhi, the National Faceless Appeal Centre, Delhi, and the Income Tax Officer, Ward 2, Palakkad. The petitioner sought a direction for the 2nd respondent (National Faceless Appeal Centre) to dispose of their appeal (Ext.P2) filed against an assessment order (Ext.P1) and a stay petition (Ext.P3). The assessment year(s) are not specified. The procedural history involves the filing of an appeal and a stay petition before the appellate authority.

What were the issues?

1. Whether the Tribunal should be directed to dispose of the appeal and stay petition filed by the assessee? (Question of procedure/mandamus) The assessee contended that there was a delay in the disposal of their appeal and stay petition and sought a direction for expeditious disposal. The revenue did not record any specific arguments in the judgment regarding the delay or the direction sought. The judgment does not record any arguments from the revenue's side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 21ST DAY OF FEBRUARY 2023 / 2ND PHALGUNA, 1944 WP(C) NO. 5675 OF 2023 PETITIONER: M/S. KIZHAKKEPARAMBIL NATURAL ROCK CONSTRUCTIONS LLP 1/302, VADAKKEKALAM, MANGALAM DAM, PAKLAKKAD - 678 706, REPRESENTED BY ITS. DESIGNATED PARTNER, TOM GEORGE. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI, PIN - 110001 REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS) 3 THE INCOME TAX OFFICER WARD 2, INCOME TAX DEPARTMENT, PALAKKAD, PIN - 678014 SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 5675 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.5675 of 2023 -------------------------------------------- Dated this the 21st day of February, 2023 JUDGMENT Admit. DSGI takes notice for respondents 1 and 2. Standing counsel takes notice for the 3rd respondent. 2. The limited prayer in this writ petition is for a direction to the 2nd respondent to dispose of Exts.P2 appeal filed against Ext.P1 assessment order and P3 stay petition. In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2nd respondent to take up Ext.P2 appeal and Ext.P3 stay petition and hear and dispose of the stay petition within two months. The coercive steps for recovery shall be kept in abeyance till then. Sd/- T.R. RAVI

JUDGE Pn

WP(C) NO. 5675 OF 2023 3 APPENDIX OF WP(C) 5675/2023 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.25-04-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.12-12-2022 Exhibit P4 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT DTD. 13-02-2023

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