Biju Krishna Pillai V. Commissioner of Income Tax (Appeals) and Assistant Commissioner of Income Tax (Alappuzha Circle)

WP(C)/28910/2023

AI Insights

The writ petition was filed by Biju Krishna Pillai, challenging the delay in the disposal of his appeal and stay application regarding an income tax assessment order from 2019. The petitioner argued that his case was similar to that of his brother, whose appeal was recently allowed by the National Faceless Appeal Centre. The Income Tax Department acknowledged that the petitioner's appeal and stay application were still pending. The court, considering the similarity of the cases and the potential prejudice to the petitioner, ordered the appeal to be decided within three months and prohibited any recovery actions during this period.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 798028 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-09-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ASWIN GOPAKUMAR; ANWIN GOPAKUMAR; ADITYA VENUGOPALAN; NIKITHA PAULSON; MAHESH SHALLET; K SAM BABU
• Keywords: Appeal; Assessment Order; Income Tax; Stay of Proceedings
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19TH DAY OF SEPTEMBER 2023 / 28TH BHADRA, 1945 WP(C) NO. 28910 OF 2023 PETITIONER/S: BIJU KRISHNA PILLAI, AGED 50 YEARS,S/O LATE KRISHNA PILLAI, RESIDING AT UJJAYANI, NADAKKAVU, PERUNGALA, ALAPPUZHA, KERALA-, PIN - 690559 BY ADVS. ASWIN GOPAKUMAR ANWIN GOPAKUMAR ADITYA VENUGOPALAN NIKITHA SUSAN PAULSON MAHESH CHANDRAN SHALLET K. SAM SARANYA BABU RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX, LAL BAHADUR SASTRI ROAD, PUBLIC LIBRARY BUILDING, KOTTAYAM, PIN - 686001 2 2. THE ASSISTANT COMMISSIONER OF INCOME TAX (ALAPPUZHA CIRCLE), ARATTUKULANKARA COMPLEX, INCOME TAX OFFICE, ADJACENT TO ALAPPUZZHA MEDICAL COLLEGE, A N PURAM, ALAPPUZHA, KERALA, PIN - 688011 OTHER PRESENT: JOSE JOSEPH-SC-IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 28910 OF 2023 2 J U D G M E N T The present writ petition has been filed for a direction to the first respondent, Commissioner of Income Tax (Appeals) to dispose of Ext.P3 appeal and Ext.P4 application for stay of proceedings for recovery of tax assessed vide Ext.P1 assessment order dated 19.12.2019 and to quash Ext.P5 letter dated 6.7.2023. 2. Sri.Jose Joseph, learned Standing Counsel for the Income Tax Department submits that now appeals are being decided by the National Faceless Appeal Centre. 3. Learned counsel for the petitioner has invited attention of this Court to Ext.P6 order dated 17.8.2023, whereby the appeal filed in the case of the brother of the petitioner was allowed by the National Faceless Appeal Centre, Delhi, and submitted that petitioner's case is identically situated to that of his brother and since the appeal filed in the case of his brother was WP(C) NO. 28910 OF 2023 3 allowed, petitioner is also entitled to the same treatment in the appeal pending before the National Faceless Appeal Centre against the assessment order dated 19.12.2019 in respect of the assessment year 2017-18, Ext.P1. He further submits that if demand is made in pursuance to the assessment order, petitioner would be prejudiced. 4. Shri.Jose Joseph, learned Standing Counsel for the Department submitted that as per the records, neither Ext.P3 appeal nor Ext.P4 stay petition has been decided. 5. Considering the aforesaid facts, the appellate authority, i.e. the National Faceless Appeal Centre, Delhi is directed to decide Ext.P3 appeal filed by the petitioner against Ext.P1 assessment order dated 19.12.2019 as expeditiously as possible, at any rate, within a period of three months from today. No coercive steps for recovery of the demand shall be taken against the petitioner for the said period. Let this judgment be communicated to the National Faceless Appeal WP(C) NO. 28910 OF 2023 4 Centre, Income Tax Department, Ministry of Finance, Government of India, Delhi, for necessary compliance by Sri.Jose Joseph, learned Standing Counsel for the Department. With the aforesaid directions, the present writ petition stands finally disposed of. Pending interlocutory applications, if any, in the writ petition would stand dismissed. Sd/- DINESH KUMAR SINGH JUDGE jg WP(C) NO. 28910 OF 2023 5 APPENDIX OF WP(C) 28910/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER NO. ITBA/AST/S/143(3)2019-20/1022679648(1) ISSUED BY RESPONDENT NO. 2 TO THE PETITIONER DATED 19.12.2019 Exhibit P2 A TRUE COPY OF THE NOTICE OF DEMAND NO. ITBA/AST/S/156/2019-20/1022679725(1) DATED 19.12.2019 ISSUED BY RESPONDENT NO. 2 TO THE PETITIONER Exhibit P3 A TRUE COPY OF THE APPEAL FILED BEFORE THE RESPONDENT NO. 1 BEARING ACKNOWLEDGEMENT NO. 314090981290220 DATED 29.02.2020 Exhibit P4 A TRUE COPY OF THE APPLICATION FOR STAY AND EARLY HEARING DATED 09.03.2020 Exhibit P5 A TRUE COPY OF THE LETTER BEARING NO. ITBA/RCV/F/17/2023-24/1054173625(1) ISSUED BY RESPONDENT NO.2 TO PETITIONER NO.1 DATED 06.07.2023 Exhibit P6 A TRUE COPY OF THE ORDER PASSED BY APPELLATE AUTHORITY DATED 17.08.2023 "