K.ZAMEER vs. THE INCOME TAX OFFICER, WARD 1(4), KOZHIKODE

WP(C)/16667/2014HC KeralaKLHC01062289201401 July 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the respondent appellate authority to consider the first appeals filed by the petitioner against the penalty and assessment orders for the assessment year 1994-95 expeditiously. The Court ordered that the appeals should be disposed of within three months from the date of the order, provided they have not already been disposed of. The reasoning is based on the petitioner's prayer for prompt disposal of long-pending appeals. The ratio decidendi is that appellate authorities should endeavor to dispose of appeals within a reasonable timeframe. The operative direction is to dispose of the appeals within three months. No issue was expressly left undecided.

What were the facts?

The petitioner, K. Zameer, filed a writ petition seeking a direction for the expeditious disposal of his first appeals against penalty and assessment orders. These orders were passed by the Income Tax Officer (ITO), Ward 1(4), Kozhikode, for the assessment years 1994-95. The penalty order was dated July 29, 2003, and the assessment order was dated December 31, 2007. The petitioner filed appeals against these orders before the Commissioner of Income Tax (Appeals)-I, Kozhikode, on December 10, 2003, and January 24, 2008, respectively. The petitioner also produced posting notices issued by the appellate authority dated December 5, 2011, January 30, 2012, and March 1, 2012, indicating that the appeals were pending.

What were the issues?

1. Whether the Tribunal should direct the expeditious disposal of the pending first appeals filed by the petitioner against the penalty and assessment orders for the assessment year 1994-95. The petitioner's contention is that his appeals, filed against the penalty and assessment orders for the assessment year 1994-95, have been pending for a considerable period. He seeks a direction from the Court to the respondent appellate authority to dispose of these appeals promptly. The revenue's contention is 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 K.VINOD CHANDRAN TUESDAY, THE 1ST DAY OF JULY 2014/10TH ASHADHA, 1936 WP(C).No. 16667 of 2014 (G) ---------------------------- PETITIONER : --------------------- K. ZAMEER KOROKKARAN HOUSE, CHETTAPALAM, MANANTHAVADY WAYANAD DISTRICT. BY ADV. SRI.P.N.DAMODARAN NAMBOOTHIRI RESPONDENT(S) : ---------------------------- 1. THE INCOME TAX OFFICER WARD 1(4), O/O THE ADDL.COMMISSIONER OF INCOME TAX RANGE-I, AYKAR BHAVAN, KOZHIKODE-673001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-I O/O.THE COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN NORTH BLOCK, KOZHIKODE-673001. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/-

WP(C).No. 16667 of 2014 (G) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS : ------------------------------------- EXHIBIT-P1: TRUE COPY OF THE PENALTY ORDER NO.Z-701/W-1(4)/KKD/2003-04, DATED 29.07.2003 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT-P2: TRUE COPY OF THE ASSESSMENT ORDER NO.Z-701 DATED 31.12.2007 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT-P3: TRUE COPY OF THE APPEAL AGAINST THE PENALTY ORDER DATED 10.12.2003 FILED BY PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P4: TRUE COPY OF THE APPEAL AGAINST THE ASSESSMENT ORDER DATED 24.01.2008 FILED BY PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P5: TRUE COPY OF THE POSTING NOTICE NO.ITA-47/R1/CLT/CIT/03-04 DATED 05.12.2011, ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT-P5A: TRUE COPY OF THE POSTING NOTICE DATED 30.01.2012 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT-P5B: TRUE COPY OF THE POSTING NOTICE 01.03.2012 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. RESPONDENT(S)' EXHIBITS : NIL -------------------------------------------------------------

//TRUE COPY// P.A. TO JUDGE Mn

K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 16667 of 2014 ====================== Dated this the 1st day of July, 2014 J U D G M E N T The only prayer of the petitioner is to dispose of the first appeal, which has been filed respectively on the penalty and assessment orders for the assessment years 1994-95, in the year 2003 and 2008. It is only proper that the respondent consider the same expeditiously with notice to the petitioner, and dispose of the same, if not already done, within three months from today. The Writ Petition is disposed of.

Sd/-

K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.

Crl.R.P. No. 5751/2013 2

Latest GST High Court judgments

Search GST case law →