ANISH ZACHARIAH V. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

WP(C)/21341/2019

AI Insights

The case involves the petitioner, Anish Zachariah, who filed appeals against the assessment and penalty orders issued by the Income Tax Department for the years 2012-13 to 2015-16. The petitioner also filed stay petitions along with these appeals, which were not addressed in a timely manner by the appellate authority. The delay in considering these stay petitions led to the assessing officer taking steps to recover the disputed tax amounts. The petitioner sought the court's intervention to expedite the decision on the stay petitions to prevent the recovery actions from rendering the appeals ineffective.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754679 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-08-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ASWIN GOPAKUMAR; ANWIN GOPAKUMAR; KALA NAMBIAR; K NAIK; RENOY VINCENT; NIRANJAN SUDHIR
• Keywords: Appeal; Assessment Order; Income Tax; Penalty order; Stay Petition
• Section: 271B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 05TH DAY OF AUGUST 2019 / 14TH SRAVANA, 1941 WP(C).No.21341 OF 2019(P) PETITIONER : ANISH ZACHARIAH, KADAKKETHU HOUSE, RANNI P.O., THOTTAMON, PATHANAMTHITTA, KERALA-689 672. BY ADVS. SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SMT.KALA G.NAMBIAR SRI.K.AMALNATH NAIK SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR RESPONDENTS : 1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, I S PRESS ROAD, KACHERIPADY, ERNAKULAM, KERALA-682 018. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX, LAL BAHADUR SASTRI ROAD, PUBLIC LIBRARY BUILDING, KOTTAYAM-686 001. 3 INCOME TAX OFFICER, WARD-I AND TPS, THRIRUVALLA, KOLLAM-691001. OTHER PRESENT: SC SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21341 OF 2019(P) 2 JUDGMENT The petitioner filed appeals in Exts.P5, P6, P7 and P8 aggrieved by the orders of assessment in Exts.P1, P2, P3 and P4 and appeals in Exts.P16, P17 and P18 aggrieved by the orders of penalty in Exts.P13, P14, and P15 made under the Income Tax Act. The petitioner has filed Exts.P5, P6, P7 and P8 appeals with Exts.P9, P10, P11 and P12 stay petitions and Exts.P16, P17 and P18 appeals with Exts.P19, P20 and P21 stay petitions. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Exts.P9, P10, P11, P12, P19, P20 and P21 stay petitions expeditiously. 2. The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Exts.P9, P10, P11, P12, P19, P20 and P21 results in the assessing officer taking steps for recovering the tax amount which is under challenge in Exts.P5, P6, P7 , P8, P16, P17 and P18. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting the interest of appellant pending appeal, the orders on stay petitions are passed expeditiously. WP(C).No.21341 OF 2019(P) 3 Hence the writ petition. 3. Perused Exts.P1, P2, P3, P4 assessment orders, Exts. P13, P14 and P15 orders of penalty, Exts.P5, P6, P7 , P8, P16, P17 and P18 appeals and Exts.P9, P10, P11, P12, P19, P20 and P21 stay petitions. Prima facie I am satisfied that a case is made out for issuing necessary directions to 2nd respondent to dispose of Exts.P9, P10, P11, P12, P19, P20 and P21 stay petitions respectively. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by this order: (a) The appellate authority/ 2nd respondent considers and disposes of Exts.P9, P10, P11, P12, P19, P20 and P21 petitions as early as possible, preferably within two months from the date of receipt of copy of this judgment. (b) The respondents are directed not to take coercive steps or recover the amounts determined in the orders under appeal for ten weeks from today. Sd/- S.V. BHATTI , JUDGE /True Copy/ NS P.A. To Judge WP(C).No.21341 OF 2019(P) 4 APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER DATED PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER DATED PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P5 A TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2012-13. EXHIBIT P6 A TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2013-14. EXHIBIT P7 A TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2014-15. EXHIBIT P8 A TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2015-16. EXHIBIT P9 A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2011- 2012. EXHIBIT P10 A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2012- 2013. EXHIBIT P11 A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2013- 2014. EXHIBIT P12 A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2014- 2015. WP(C).No.21341 OF 2019(P) 5 EXHIBIT P13 A TRUE COPY OF THE PENALTY ORDER PASSED BY THE 3RD RESPONDENT UNDER SECTION 271B FOR THE YEAR 2012-13. EXHIBIT P14 A TRUE COPY OF THE PENALTY ORDER PASSED BY THE 3RD RESPONDENT UNDER SECTION 271B FOR THE YEAR 2013-14. EXHIBIT P15 A TRUE COPY OF THE PENALTY ORDER PASSED BY THE 3RD RESPONDENT UNDER SECTION 271B FOR THE YEAR 2015-16. EXHIBIT P16 A TRUE COPY OF THE ELCTRONICALLY GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2012-13. EXHIBIT P17 A TRUE COPY OF THE ELCTRONICALLY GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2013-14. EXHIBIT P18 A TRUE COPY OF THE ELCTRONICALL GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2015-16. EXHIBIT P19 A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2012-13. EXHIBIT P20 A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2013-14. EXHIBIT P21 A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2015-16. RESPONDENT'S EXHIBITS : NIL "