AMMUJAKSHI RADHAMANI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/7572/2023HC KeralaKLHC01017779202307 March 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court admitted the writ petition and directed the second respondent (National Faceless Appeal Centre) to take up the appeal and stay petition filed by the petitioner. The court ordered that the stay petition be heard and disposed of within two months from the date of receipt of a copy of the judgment. Furthermore, the court directed that coercive steps for recovery of demand shall be kept in abeyance until the disposal of the stay petition. The High Court did not decide on the merits of the appeal or the assessment order.

What were the facts?

The petitioner, Ammujyakshi Radhamani, filed a writ petition before the High Court of Kerala seeking a direction for the timely disposal of her appeal and stay petition. The appeal was filed against an assessment order and a stay petition was filed against the same. The respondents are the Assistant Commissioner of Income Tax and the National Faceless Appeal Centre, Delhi. The petitioner sought a direction to the second respondent to dispose of the pending appeal and stay petition.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the National Faceless Appeal Centre to dispose of the pending appeal and stay petition filed by the petitioner? (Question of law and fact) The petitioner argued that there was an undue delay in the disposal of her appeal and stay petition, necessitating judicial intervention. The revenue did not record any specific arguments 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 T.R.RAVI TUESDAY, THE 7TH DAY OF MARCH 2023 / 16TH PHALGUNA, 1944 WP(C) NO. 7572 OF 2023 PETITIONERS: AMMUJAKSHI RADHAMANI AGED 52 YEARS RADEYAM PUTHIYAVILA KANDALOOR ALAPPUZHA, PIN – 690 531 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE CENTRAL, AAYAKAR BHAVAN RLY.STATION ROAD KOLLAM, PIN – 691 001 2 NATIONAL FACELESS APPEAL CENTRE DELHI , PIN - 110001 REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS) SRI. JOSE JOSEPH. SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 7572 OF 2023 2 T.R.RAVI, J. ---------------------------------------- WP (C) No.7572 of 2023 ------------------------------------------- Dated this the 07th day of March, 2023 JUDGMENT

Admit. Standing Counsel takes notice for the respondents. 2. The limited prayer in this writ petition is for a direction to the 2nd respondent to dispose of Ext.P2 appeal filed against Ext.P1 assessment order and Ext.P3 stay petition. 3. 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 from the date of receipt of a copy of this judgment. The coercive steps for recovery shall be kept in abeyance till then. Sd/- T.R.RAVI sn JUDGE

WP(C) NO. 7572 OF 2023 3 APPENDIX OF WP(C) 7572/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 26-10-2021 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 09-02-2023 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE

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