DR. A.C VELAYUDHAN V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/35025/2022

AI Insights

The petitioner, Dr. A.C. Velayudhan, challenged the recovery proceedings initiated against him following the assessment orders and penalty under Section 271E of the Income Tax Act, 1961, for the assessment years 2013-14 and 2014-15. Despite previous court orders to stay these proceedings and expedite the appeal process, significant delays occurred, partly due to the COVID-19 pandemic. The High Court of Kerala, acknowledging the prolonged delay and the impact of the pandemic, ordered the expeditious disposal of the appeals and the suspension of all recovery actions until the appeals are resolved.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 750502 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-11-2022
• Assessment Year: misc
• Other Referred Cases: W.P (C) No. 31888/2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: DIVYA RAVINDRAN
• Keywords: Appeal; Assessment Order; Income Tax; Penalty; Recovery proceedings
• Section: 143(3); 263; 271E

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WP(C) NO. 35025 OF 2022 PETITIONER : DR. A.C VELAYUDHAN, AGED 71 YEARS, 32/305/1, PALLATH LANE WEST, SITHARAM MILL ROAD, PUNKUNNAM, THRISSUR, PIN – 680 002 BY ADV DIVYA RAVINDRAN RESPONDENTS : 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA, PIN – 680 001 2 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA, PIN – 680 001 3 THE JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, ALPHA LIZA BUILDING, OPP. SRV SCHOOL ROAD, KOCHI, PIN – 682 011 4 THE TAX RECOVERY OFFICER, CENTRAL CIRCLE, 5TH FLOOR, KANDAMKULATHY TOWERS, MG ROAD, KOCHI, PIN – 682 011 WP(C) NO. 35025 OF 2022 2 5 THE COMMISSIONER OF INCOME TAX (APPEALS)-III POORNIMA BUILDING, PANAMAPILLY NAGAR KOCHI, PIN – 682 036 BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 35025 OF 2022 3 BECHU KURIAN THOMAS, J. -------------------------------- W.P.(C).No.35025 of 2022 --------------------------------- Dated this the 3rd day of November, 2022 JUDGMENT Aggrieved by the orders of assessment for the years 2013-14 and 2014-15 and the order of penalty issued under Section 271E of the Income Tax Act, 1961, apart from a modified order of assessment, petitioner has preferred appeals as Ext.P5, Ext.P5(a), Ext.P5(b) and Ext.P5(c) before the 5th respondent. 2. In the meantime, on 06.10.2017, this Court directed the stay petitions filed in the appeals to be considered and disposed of and also stayed the recovery proceedings pursuant to the said notices. However, since the appeals itself were posted for hearing on 17.03.2020 and the petitioner could not appear on that day the appeals were not disposed. Thereafter, proceedings for recovery have been initiated as per Ext.P8. Petitioner challenges the proceedings initiated to recover the amounts due under the assessment orders and the order of penalty. 3. I have heard the learned counsel for the petitioner as well as the learned Standing Counsel for the Income Tax Department. 4. The appeals filed by the petitioner as Ext.P5 series have been pending consideration before the 5th respondent for the last almost six WP(C) NO. 35025 OF 2022 4 years. Taking into reckoning the long lapse of period and also the fact that the Covid - 19 Pandemic had affected the consideration of the appeals for the last two years, I am of the view that interests of justice demands that the appeals filed by the petitioner itself be disposed of in a time bound manner. Accordingly, I direct the 5th respondent to consider and dispose of Ext.P5, Ext.P5(a), Ext.P5(b) and Ext.P5(c) appeals, as expeditiously as possible, at any rate, within a period of six months from today, after granting an opportunity of hearing to the petitioner. It is further directed that all coercive proceedings pursuant to Ext.P8 shall be kept in abeyance till the appeals are disposed of. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 35025 OF 2022 5 APPENDIX OF WP(C) 35025/2022 PETITIONER'S EXHIBITS : Exhibit P1 THE TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 143(3) DATED 28.03.2016 FOR THE AY 2013-14 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 THE TRUE COPY OF THE ORDER UNDER SECTION 143(3) R.W.S 263 DATED 24.5.2017 FOR AY 2013-14 ISSUED BY THE 2ND RESPONDENT. Exhibit P3 THE TREU COPY OF THE PENALTY ORDER ISSUED BY THE 3RD RESPONDENT UNDER SECTION 271E FOR AY 2013-14 DATED 7.11.2016 Exhibit P4 THE TRUE COPY OF THE ASSESSMENT ORDER PASSED UNDER SECTION 143(3) DATED 29.12.2016, ISSUED BY THE 1ST RESPONDENT FOR AY 2014-15. Exhibit P5 TRUE COPY OF THE FORM 35 FILED BY THE PETITIONER AGAINST EXT PL ASSESSMENT ORDER FOR AY 2013-14 DATED 15.06.2016 Exhibit P5(a) TRUE COPY OF THE FORM 35 FILED BY THE PETITIONER AGAINST EXT P2 ASSESSMENT ORDER FOR AY 2013-14 DATED 29.06.2017 Exhibit P5(b) TRUE COPY OF THE FORM 35 FILED BY THE PETITIONER AGAINST EXT P3 PENALTY ORDER FOR AY 2013-14 DATED 3.12.2016. Exhibit P5(c) TRUE COPY OF THE FORM 35 FILED BY THE PETITIONER AGAINST EXT P4 ASSESSMENT ORDER FOR AY 2014-15 DATED 28.01.2017. Exhibit P6 THE TINE COPY OF THE JUDGMENT IN W.P (C) NO. 31888/2017 DATED 6.10.2017 RENDERED BY THIS HONBLE COURT. WP(C) NO. 35025 OF 2022 6 Exhibit P7 THE TRUE COPY OF THE HEARING NOTICE ISSUED BY THE 5TH RESPONDENT FOR AY 2013-14 DATED 13.02.2020 Exhibit P8 THE TRUE COPY OF THE RECOVERY NOTICE DATED 19.10.2022, ISSUED BY THE 4TH RESPONDENT. "