RAJESH NARAYANAN vs. THE INCOME TAX OFFICER,

WP(C)/620/2020HC KeralaKLHC01001902202013 January 2020Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent (Commissioner of Income Tax (Appeals)) to take up the stay application (Ext.P-3) filed in the appeal (Ext.P-2). The appellate authority was instructed to pass orders on the stay petition after providing a reasonable opportunity of being heard to the petitioner, preferably within three months from the date of production of a certified copy of the judgment. Until orders are passed on the stay application, further coercive steps for the enforcement of the impugned assessment order (Ext.P-1) are to be kept in abeyance. The High Court did not decide the merits of the appeal or the stay petition itself, but rather directed the appellate authority to expedite the decision on the stay.

What were the facts?

The petitioner, Rajesh Narayanan, filed an appeal (Ext.P-2) against an assessment order (Ext.P-1) before the Commissioner of Income Tax (Appeals), the second respondent. Along with the appeal, a stay petition (Ext.P-3) was filed. The petitioner's grievance is that despite the pending stay petition, the assessing authority (first respondent) initiated coercive recovery proceedings for the disputed amounts. The case was heard by the High Court of Kerala.

What were the issues?

1. Whether coercive recovery proceedings can be initiated during the pendency of a stay petition filed along with an appeal before the appellate authority, and if so, what is the appropriate course of action for the High Court? (Question of law and procedure). The petitioner argued that coercive recovery proceedings should be kept in abeyance until the stay petition is decided. The revenue did not record any specific arguments in this regard, but their counsel was heard.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 13TH DAY OF JANUARY 2020 / 23RD POUSHA, 1941 WP(C).No.620 OF 2020(B) PETITIONER: RAJESH NARAYANAN, AGED 32 YEARS, MUTHU NIVAS, SREERAM STREET, KARNAKI NAGAR, PALAKKAD-678014. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 2, AYAKAR BHAVAN, PALAKKAD-678014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680021. SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C) No.620 of 2020 ------------------------------------------ Dated this the 13th day of January, 2020 J U D G M E N T Against Ext.P-1 assessment order, the petitioner has filed Ext.P-2 appeal without any delay before the 2nd respondent appellate authority along with Ext.P-3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. Heard Sri.Harisankar V.Menon, learned counsel appearing for the petitioner and Sri.Christopher Abraham, learned Standing Counsel appearing for the respondents. 3. After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2nd respondent shall take up the matters in Ext.P-3 stay application filed in Ext.P-2 appeal and after affording reasonable opportunity of being heard to the petitioner through his authorised representative/counsel, if any, shall pass orders

W.P.(C) No.620 of 2020 ..3.. without much delay, preferably within a period of 3 months from the date of production of a certified copy of this judgment. Until orders are passed on the abovesaid stay application, further coercive steps for enforcement of the impugned Ext.P-1 order shall be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. Sd/- ALEXANDER THOMAS, JUDGE MMG

W.P.(C) No.620 of 2020 ..4.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 18.12.2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2017-18 DATED 3.1.2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 3.1.2020.

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