ARUN MAJEED, V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/24195/2023

AI Insights

The case involves Arun Majeed, the petitioner, who filed a writ petition against the Income Tax authorities challenging the enforcement of penalty orders for several assessment years. The petitioner had filed appeals against these penalty orders and concurrently filed stay petitions. The core issue was the delay in the consideration of these stay petitions by the 2nd respondent, which led to the threat of enforcement of the penalty orders during the pendency of the appeals. The petitioner sought judicial intervention to expedite the consideration of these stay petitions to prevent immediate financial harm.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748577 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 25-07-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; TELMA RAJU; AADITYA NAIR
• Keywords: Faceless Appeal; Income Tax; Penalty orders; Stay petitions

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 25TH DAY OF JULY 2023 / 3RD SRAVANA, 1945 WP(C) NO. 24195 OF 2023 PETITIONER/S: ARUN MAJEED, AGED 42 YEARS \"PALAK\", VELIYANNUR TEMPLE LANE, VELIYANNUR, THRISSUR, KERALA, PIN - 680021 BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110001 3 DEPUTY COMMISSIONER OF INCOME TAX DCIT CIRCLE 1(1) & TPS, THRISSUR, PIN - 680021 4 THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE, PIN - 560001 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 24195 OF 2023 2 JUDGMENT The writ petition is filed to direct the 2nd respondent to consider and dispose of Exts.P15 to P21 stay petitions filed in Exts.P8 to P14 appeals, expeditiously. 2. The petitioner's case is that aggrieved by Exts.P1 to P7 penalty orders passed by the 1st respondent, the petitioner has preferred Exts.P8 to P14 appeals before the 2nd respondent along with Exts.P15 to P21 stay petitions. During the pendency of the appeals and stay petitions, the respondents are threatening to enforce the penalty orders. Hence, the writ petition. 3. Heard; Anil D. Nair, the learned Counsel appearing for the petitioner and Sri.Jose Joseph, the learned Standing Counsel appearing for the respondents. 4. Having considered the pleadings and materials WP(C) NO. 24195 OF 2023 3 on record and taking note of the fact that Exts.P15 to P21 stay petitions are pending before the 2nd respondent, I deem it appropriate to direct the 2nd respondent to consider the stay petitions immediately. Resultantly, I order the writ petition as follows: (i) The 2nd respondent is directed to consider and dispose of Ext.P15 to P21 stay petitions, in accordance with 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 this judgment, after affording the petitioner an opportunity of being heard. (ii) It is made clear that, if the 2nd respondent proposes to pass any conditional interim order of stay, he shall state reasons for the same. WP(C) NO. 24195 OF 2023 4 (iii) Until such time orders are passed on Exts.P15 to P21 stay petitions, all further recovery proceedings pursuant to Exts.P22 and P23 pertaining to Exts.P1 to P7 shall stand deferred. Sd/- C.S.DIAS JUDGE rkc/25.07.23 WP(C) NO. 24195 OF 2023 5 APPENDIX OF WP(C) 24195/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P2 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P3 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2010-11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P4 TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P5 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P6 TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P7 TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P8 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P9 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2009-10 FILED BY THE WP(C) NO. 24195 OF 2023 6 PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P10 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P11 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P12 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P13 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P14 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P15 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P16 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P17 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P18 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P19 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P20 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2013-14 FILED BY THE WP(C) NO. 24195 OF 2023 7 PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P21 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P22 TRUE COPY OF NOTICE DATED 18.5.2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER Exhibit P23 TRUE COPY OF LETTER DATED 3.7.2023 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER "