Abdul Jabbar Vakkulathil V. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer National Faceless Assessment Centre, Delhi and The Income Tax Appellate Tribunal and The Income Tax Officer, Ward - 1

WP(C)/27413/2023

AI Insights

The case involves Abdul Jabbar Vakkulathil, the petitioner, who filed a writ petition against the Income Tax Appellate Tribunal and other respondents concerning an assessment order and subsequent recovery order issued by the Income Tax Department. The petitioner had filed an appeal and a stay petition regarding the assessment order, which were pending before the Tribunal. The primary legal issue was the delay in the Tribunal's consideration of the stay petition, which the petitioner argued was urgent due to the immediate financial implications of the recovery order. The court's decision focused on expediting the Tribunal's review of the stay petition to prevent undue hardship to the petitioner.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 798084 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-08-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Appeal; Assessment Order; Income Tax; Recovery Order; Stay Petition

Judgement Text

"1 WP(C) No.27413 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 18TH DAY OF AUGUST 2023 / 27TH SRAVANA, 1945 WP(C) NO. 27413 OF 2023 PETITIONER/S: ABDUL JABBAR VAKKULATHIL AGED 56 YEARS VAKKULATHIL HOUSE UPPUNGAL, PUNNAYOORKULAM P.O, THRISSUR, PIN - 679561 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 100001 2 THE INCOME TAX APPELLATE TRIBUNAL 1ST FLOOR, BLOCK C-I & C-II, KENDRIYA BHAVAN, KAKKANAD, ERNAKULAM, KOCHI , REPRESENTED BY ITS SECRETARY., PIN - 682037 3 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD - 1, IIND FLOOR, CITY PLAZA, WEST NADA, GURUVAYUR, PIN - 680101 Sri Jose Joseph THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) No.27413 of 2023 C.S DIAS,J. --------------------------- WP(C) No.27413 of 2023 ----------------------------- Dated this the 18th day of August, 2023 . JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext P3 appeal and Ext P4 stay petition, expeditiously. 2. The petitioner’s case is that aggrieved by Ext P1 assessment order passed by the first respondent, the petitioner has also preferred Ext P3 appeal before the second respondent on 14.7.2023. Along with the appeal, the petitioner has also preferred Ext P4 stay petition. During the pendency of Exts P3 and P4, the third respondent has issued Ext P5 order for recovery. The petitioner prays that the second respondent may be 3 WP(C) No.27413 of 2023 directed to consider and dispose of Exts P3 and P4, immediately. Hence the writ petition. 3. Heard; Sri.Harisankar V.Menon, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext P4 is pending consideration before the second respondent since 14.7.2023, I deem it appropriate to direct the second respondent to consider and dispose of the same immediately. Resultantly, I order the writ petition as follows: (i) The second respondent is directed to consider and dispose of Ext P4 stay petition, in accordance with 4 WP(C) No.27413 of 2023 law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass any conditional interim order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext P4 stay petition, all further proceedings pursuant to Exts P1 and P5 shall stand deferred. SD/- sks/18.8.2023 C.S.DIAS, JUDGE 5 WP(C) No.27413 of 2023 APPENDIX OF WP(C) 27413/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 30- 03-2022 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 17-05-2023 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14-07-2023 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14-07-2023 Exhibit P5 COPY OF ORDER ISSUED BY THE 3RD RESPONDENT DTD. 24-05-2023 "