ELAVUMPARAMBIL AGENCIES V. THE UNION OF INDIA

WP(C)/5829/2020

AI Insights

The case involves Elavumparambil Agencies, represented by its managing partner Mr. Shibu Mathew, who filed a writ petition against the Union of India and other respondents concerning an assessment order under Section 143(3) of the Income Tax Act. The petitioner was aggrieved by the assessment order and had filed an appeal along with a stay petition, which was not being addressed expeditiously by the appellate authority. The petitioner sought the court's intervention to expedite the consideration of the stay petition to prevent the assessing officer from recovering the disputed tax amount before the appeal could be resolved.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 722176 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 27-02-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: M GOPIKRISHNAN NAMBIAR; K JOHN MATHAI; JOSON MANAVALAN; KURYAN THOMAS; PAULOSE ABRAHAM
• Keywords: Appellate Authority; Assessment Order; Income Tax; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941 WP(C).No.5829 OF 2020(C) PETITIONER: ELAVUMPARAMBIL AGENCIES MANNOOR KEEZHILLAM P.O., PERUMBAVOOR, ERNAKULAM-683 541, REPRESENTED BY ITS MANAGING PARTNER MR. SHIBU MATHEW BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENTS: 1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW DELHI-110 001 2 THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1,ALUVA RANGE, R.S ROAD, ALUVA, KERALA-683 101 3 COMMISSIONER OF INCOME TAX (APPEALS), POORNIMA BUILDINGS, NEAR CROSS WORD SHOP, PANAMPILLY NAGAR, KOCHI-682 036 BY SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5829 OF 2020(C) 2 JUDGMENT Dated this the 27th day of February 2020 The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under Section 143(3) of the Income Tax Act. The petitioner has filed the appeal along with Ext.P3 stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P3 expeditiously. 2. The case of petitioner is that either the mere filing of appeal or pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P3 stay petition results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P2. 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 WP(C).No.5829 OF 2020(C) 3 order on stay petition is passed expeditiously. Hence the writ petition. 3. Perused Exts. P1, P2 and P3. Prima facie I am satisfied that a case is made out for issuing necessary directions to third respondent to dispose of the stay petition in Ext.P3. 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/third respondent considers and disposes of Ext.P3 stay petition 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 amount determined in the orders under appeal for ten weeks from today. SD/- S.V.BHATTI JUDGE DCS WP(C).No.5829 OF 2020(C) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 19.12.2019 ISSUED BY THE 2ND RESPONDENT FOR THE A.Y 2017-18 EXHIBIT P2 A TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 22.01.2020 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT ON 23.01.2020 EXHIBIT P3 A TRUE COPY OF THE STAY APPLICATION DATED 20.01.2020, FIELD ALONG WITH EXHIBIT P2 APPEAL BEFORE THE 3RD RESPONDENT ON 23.01.2020 EXHIBIT P4 A TRUE COPY OF THE NOTICE DATED 17.02.2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P5 A TRUE COPY OF THE LETTER DATED 24.02.2020 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT "