KOONAMMAVU THOMAS JOHNY vs. THE INCOME TAX OFFICER

WP(C)/8885/2020HC KeralaKLHC01022784202002 July 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, without expressing any opinion on the merits of the matter, directed the respondent (Commissioner of Income Tax (Appeals)) to take a decision on the appeal (Ext.P2) and the stay application (Ext.P3) in accordance with law. This decision was to be made after affording an opportunity of hearing to the petitioner, within a period of 30 days from the date of receipt of a copy of the order. The Court also directed that recovery proceedings pursuant to the demand notice shall be kept in abeyance until the disposal of the interim application. The interim stay was explicitly stated to be only until the disposal of the interim application and not beyond.

What were the facts?

The petitioner, Koonamavu Thomas Johny, aged 49 years, filed a writ petition before the High Court of Kerala seeking a direction to dispose of an appeal (Ext.P2) and a stay application (Ext.P3) that he had preferred before the Commissioner of Income Tax (Appeals). The Income Tax Officer, Ward 2(2), Thrissur, and the Commissioner of Income Tax (Appeals), Thrissur, are the respondents. The writ petition was filed seeking a procedural direction for the disposal of the pending appeal and stay application.

What were the issues?

1. Whether the High Court should direct the respondent authority to dispose of the appeal and stay application filed by the petitioner? (Question of procedure/administrative direction). The petitioner sought a direction for the timely disposal of his appeal and stay application. The revenue did not record any specific arguments in the judgment regarding this procedural direction.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 02ND DAY OF JULY 2020 / 11TH ASHADHA, 1942 WP(C).No.8885 OF 2020(I) PETITIONER/S: KOONAMMAVU THOMAS JOHNY AGED 49 YEARS KOONAMMAVU HOUSE, KANIMANGALAM P O, THRISSUR-680027. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 2(2), AAYAKAR BHAVAN, SHAKTHANTHAMPURAN NAGAR, THRISSUR-680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, THRISSUR-680001. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.8885 OF 2020(I) 2 JUDGMENT Dated this the 2

nd day of July 2020 Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the respondent. 2. Heard the learned counsel for the parties. Without expressing any opinion on the merits of the matter, I dispose of the writ petition with a direction to the respondent to take a decision on Ext.P2 appeal and stay application Ext.P3 in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of 30 days from the date of receipt of a copy of the order. Till such time, recovery proceedings pursuant to the demand notice shall be kept in abeyance. It is made clear that the interim stay is till the disposal of the interim application and not beyond. Sd/- AMIT RAWAL Dxy JUDGE

WP(C).No.8885 OF 2020(I) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 30.12.2019 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 DATED 12.02.2020 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06.03.2020. EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 03.03.2020.

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