Kerala State Unorganized Workers Social Security Board Labour Welfare Fund Board V. Union of India and Commissioner of Income Tax (Appeals), National Faceless Appeal Centre and Additional / Joint / Deputy / Assistant Commissioner of Income Tax/Income-Tax Officer, National E-Assessment Centre and Assistant Commissioner of Income Tax Exemption Circle

WP(C)/10957/2023

AI Insights

The case involves the Kerala State Unorganized Workers Social Security Board, which challenged the recovery proceedings initiated against it following an assessment order for the year 2013-2014. The petitioner had filed an appeal against the assessment order and sought condonation for the delay in filing the appeal, along with a stay on the recovery proceedings. The writ petition was filed to address the ongoing recovery actions despite the pending appeal and applications for condonation of delay and stay.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 802229 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-03-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: S MANU; JOSE JOSEPH
• Assessee Lawyers: KURYAN THOMAS; M NAMBIAR; K JOHN MATHAI JOSON MANAVALAN ABRAHAM RAJA KANNAN
• Keywords: Assessment Order; Delay condonation; Income Tax; Recovery proceedings; Stay Application
• Section: 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. TUESDAY, THE 28TH DAY OF MARCH 2023 / 7TH CHAITHRA, 1945 WP(C) NO. 10957 OF 2023 PETITIONER/S: KERALA STATE UNORGANIZED WORKERS SOCIAL SECURITY BOARD LABOUR WELFARE FUND BOARD BUILDING, TC NO. 28/2857(1), KUNNUMPURAM ROAD, VANCHIYOOR P O, THIRUVANANTHAPURAM REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER - SMT.BICHU BALAN, PIN - 695035 BY ADVS. KURYAN THOMAS M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN PAULOSE C. ABRAHAM RAJA KANNAN RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS REVENUE SECRETARY,MINISTRY OF FINANCE, NEW DELHI, PIN - 110004 2 THE COMMISSIONER OF INCOME TAX (APPEALS) ), NATIONAL FACELESS APPEAL CENTRE, DELHI,C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTER, NEW DELHI, PIN - 110001 3 ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 4 THE ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR P.O., THIRUVANANTHAPURAM, PIN - 695003 DSGI- SRI.S.MANU, SRI. JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.10957 OF 2023 2 JUDGMENT The petitioner, being aggrieved by Ext.P1 assessment order under the provisions of the Income Tax Act, for the assessment year 2013-2014, submitted Ext.P2 appeal before the 2nd respondent. The aforesaid appeal was submitted along with Ext.P3 petition to condone the delay and Ext.P5 application to stay the proceedings. 2. The grievance highlighted by the petitioner in this writ petition is that, during the pendency of the said appeal, the recovery proceedings are being pursued. Ext.P4 is the recovery notice received by the petitioner in this regard. This writ petition is submitted in such circumstances. 3. After considering all the relevant aspects, I am of the view that, this writ petition can be disposed of with a direction to the 2nd respondent to consider the Interlocutory Applications submitted by the petitioner. In such circumstances, this writ petition is disposed of directing the 2nd respondent to take up Ext.P3 application to WP(C) NO.10957 OF 2023 3 condone the delay and pass appropriate orders thereon as expeditiously as possible, at any rate, within a period of two months from the date of receipt of copy of this judgment. In case Ext.P3 is allowed and the delay is condoned, the 2nd respondent shall take up Ext.P5 application for stay and pass appropriate orders thereon within a period of two months thereafter. Till such decisions are taken, the recovery proceedings on the basis of Exts.P1 and P4 shall be kept in abeyance. Sd/- ZIYAD RAHMAN A.A. JUDGE rpk WP(C) NO.10957 OF 2023 4 APPENDIX OF WP(C) 10957/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 19.03.2022 PASSED THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2013-14, ALONG WITH THE DEMAND NOTICE UNDER SECTION 156 OF THE ACT Exhibit P2 A TRUE COPY OF THE APPEAL IN FORM NO. 35 DATED 28.09.2022 FILED BEFORE THE 2ND RESPONDENT Exhibit P2(a) A TRUE COPY OF THE STATEMENT OF FACTS AND GROUNDS OF APPEAL DATED 27.09.2022 FILED ALONG WITH EXT. P2 APPEAL Exhibit P3 A TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY DATED 27.09.2022 FIELD BEFORE THE 2ND RESPONDENT Exhibit P4 A TRUE COPY OF THE LETTER DATED 23.03.2023 ISSUED BY THE 4TH RESPONDENT Exhibit P5 A TRUE COPY OF THE STAY PETITION DATED 24.03.2023 FILED BEFORE THE 2ND RESPONDENT, ALONG WITH THE ACKNOWLEDGMENT FOR HAVING FILED THE SAME Exhibit P6 A TRUE COPY OF THE REPLY DATED 24.03.2023 ALONG WITH ITS ACKNOWLEDGMENT "