E.NOUSHAD V. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/14670/2021

AI Insights

The case involves E. Noushad, the petitioner, who challenged the recovery proceedings initiated by the respondents despite the pendency of his appeals and stay petitions concerning the assessment orders for the years 2007-08, 2008-09, and 2009-10. The petitioner argued that the recovery actions were premature as the appeals and stay petitions were still under consideration. The respondents, comprising the Deputy Commissioner of Income Tax, the Income Tax Appellate Tribunal, and the Tax Recovery Officer, defended the recovery actions based on the assessed amounts. The court found merit in the petitioner's argument, emphasizing the need to resolve the stay petitions promptly to ensure justice and prevent undue hardship to the petitioner.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 689974 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-07-2021
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; TELMA RAJU; SANGEETH JACOB; CHRISTINA PAUL
• Keywords: Assessment Order; Income Tax; Recovery proceedings; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 23RD DAY OF JULY 2021 / 1ST SRAVANA, 1943 WP(C) NO. 14670 OF 2021 PETITIONER/S: E.NOUSHAD AGED 54 YEARS MANNANTETHARAYIL, PALLISERICKAL P.O., SASTHAMCOTTA, KOLLAM, KERALA - 690 521. BY ADVS. ANIL D. NAIR TELMA RAJU SANGEETH JOSEPH JACOB CHRISTINA ANNA PAUL RESPONDENT/S: 1 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOLLAM CHEMMANMUKKU RAILWAY STATION ROAD, KARBALA, KOLLAM, KERALA - 691 001. 2 INCOME TAX APPELLATE TRIBUNAL KAKKANAD, ERNAKULAM, KERALA - 682 037 REPRESENTED BY ITS SECRETARY. 3 TAX RECOVERY OFFICER (CENTRAL) KOCHI KANDAMKULATHY TOWERS, M.G.ROAD, ERNAKULAM, KERALA - 682 011. OTHER PRESENT: SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 14670 OF 2021 -2- A.M.BADAR, J. - - - - - - - - - - - - - - -- - - -- - - - - - - - - - -- - - - - - - - - WP(C) NO. 14670 OF 2021 - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of July, 2021 JUDGMENT The learned standing counsel takes notice for the respondents. 2. Heard both sides. 3. The challenge to the assessment orders for the assessment years 2007-08, 2008-09 and 2009-10 are reportedly pending in appeal before the 2nd respondent. The learned counsel for the petitioner submits that the petitioner has preferred stay petitions Exts.P10 to P12 in those appeals, which are pending for adjudication. The grievance of the petitioner is to the effect that despite the pendency of the appeal as well as the stay petitions, the respondents have initiated recovery proceedings for WP(C) NO. 14670 OF 2021 -3- recovery of the amount assessed as assessed by the assessment orders. 4. The learned standing counsel appearing for the respondents opposed the petition by contending that the respondents are entitled to recover the amount assessed against the petitioner. I have considered the submissions made above. The assessment is pending adjudication in appeals which are accompanied by the stay petitions at Exts.P10 to P12. In this view of the matter, the interest of justice would be served, if the 2nd respondent is directed to decide atleast the stay petitions within a reasonable time and till then, the recovery is kept in abeyance. In this view of the matter, this Writ Petition is allowed with following directions:- The 2nd respondent is directed to decide the stay petitions Exts.P10 to P12 in pending appeals filed by the petitioner within a period of one month from the date of communication of this WP(C) NO. 14670 OF 2021 -4- judgment by the 2nd respondent. The petitioner to co-operate with the 2nd respondent in disposal of the stay petitions. Till the disposal of the stay petitions, the respondents shall keep the coercive proceedings for recovery of the amount determined as per the assessment order in abeyance. sd A.M.BADAR, JUDGE. dl/ WP(C) NO. 14670 OF 2021 -5- APPENDIX OF WP(C) 14670/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER OF THE YEAR 2007-08 DATED 31/03/2014. Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 31/03/2014. Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 31/03/2014. Exhibit P4 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 10/10/2020. Exhibit P5 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 10/11/2020. Exhibit P6 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 10/11/2020. Exhibit P7 TRUE COPY OF THE APPEAL MEMORANDUM ITA 16/21 FILED FOR THE 2007-08. Exhibit P8 TRUE COPY OF THE APPEAL MEMORANDUM ITA 17/21 FILED FOR THE YEAR 2008-09. Exhibit P9 TRUE COPY OF THE APPEAL MEMORANDUM ITA 18/21 FILED FOR THE YEAR 2009-10. WP(C) NO. 14670 OF 2021 -6- Exhibit P10 TRUE COPY OF THE STAY PETITION FILED BY THE ITA 16/21 PETITIONER FOR THE YEAR 2007-08. Exhibit P11 TRUE COPY OF THE STAY PETITION FILED BY THE ITA 17/21 PETITIONER FOR THE YEAR 2008-09. Exhibit P12 TRUE COPY OF THE STAY PETITION FILED BY THE ITA 18/21 PETITIONER FOR THE YEAR 2009-10. Exhibit P13 TRUE COPY OF THE DEMAND NOTICE DATED 01/07/2021 ISSUED BY THE TAX TAX RECOVERY OFFICER. "