KANNAMKUMARATH BALAKRISHNAN V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/17429/2023

AI Insights

The case involves Kannamkumarath Balakrishnan, the petitioner, who filed a writ petition against the Income Tax Department officials, challenging the enforcement of an assessment order (Ext.P1) and seeking a stay on the realization of alleged arrears. The petitioner had previously filed an appeal (Ext.P2) and a stay petition (Ext.P3) with the 2nd respondent, the Commissioner of Income Tax (Appeals), which remained unaddressed. The court's intervention was sought to expedite the decision on the stay petition and defer further proceedings based on the assessment order and subsequent arrears notice (Ext.P4).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748877 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 31-05-2023
• Assessment Year: misc
• Other Referred Cases: WPC No. 11417/2023
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition; Realization of Arrears

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 31ST DAY OF MAY 2023/10TH JYAISHTA, 1945 WP(C) NO.17429 OF 2023 PETITIONER: KANNAMKUMARATH BALAKRISHNAN, AGED 76 YEARS, S/O.ACHUTHAN NAIR, 5/109, KANNAMKUMARATH HOUSE, PUDUSSERY, CHERUTHURUTHY, THRISSUR, PIN – 679531. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN – 680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN – 680001. 3 THE DEPUTY COMMISSIONER OF INCOME TAX, DCIT CIRCLE 1(1) &TPS, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, THRISSUR, PIN – 680001. BY ADV.SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.17429 of 2023 - 2 - JUDGMENT Dated, this the 31st May, 2023 The writ petition is filed to direct 2nd respondent to dispose of Ext.P2 appeal and Ext.P3 stay petition, expeditiously and until such time to defer all further proceedings pursuant to Ext.P4 letter issued by the 3rd respondent. 3. The petitioner’s case is that, aggrieved by Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal before the 2nd respondent on 22.01.2020. When the 1st respondent was threatening to enforce Ext.P1 order, the petitioner has filed Ext.P3 stay petition on 15.05.2023. But, the 2nd respondent is not considering Ext.P3 petition. Now, the 3rd respondent has issued a letter to realise the alleged arrears. Hence, the writ petition. 4. Heard Sri.Harisankar V.Menon, learned WP(C).No.17429 of 2023 - 3 - counsel appearing for the petitioner and Sri.Jose Joseph, the learned Standing Counsel, appearing for the respondents. 5. Having considered the pleadings and materials on record, and taking note of the fact that Ext.P3 stay petition is pending consideration before the 2nd respondent since 15.05.2023, I deem it appropriate to dispose of the writ petition in the following manner: (i) The 2nd respondent is directed to consider and dispose of Ext.P3 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of the 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 a conditional order of stay, he shall state reasons for WP(C).No.17429 of 2023 - 4 - the same. (iii) Until such time, all further proceedings pursuant to Exts.P1 and P4 shall stand deferred. Sd/- C.S.DIAS,JUDGE ww WP(C).No.17429 of 2023 - 5 - APPENDIX OF WP(C) 17429/2023 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD. 20-12-2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.22-01- 2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15-05-2023. EXHIBIT P4 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT FOR REALIZATION OF ALLEGED ARREARS DTD. 19-05-2023. EXHIBIT P5 COPY OF JUDGMENT IN WPC NO. 11417/2023 OF THIS HON'BLE COURT DTD. 11-04-2023. "