LEO KOLATHU JAMES, V. THE INCOME TAX OFFICER,

WP(C)/22594/2023

AI Insights

The case involves Leo Kolathu James, the petitioner, who filed a writ petition to expedite the consideration of his stay petition related to an income tax assessment order. The petitioner was aggrieved by the assessment order (Ext P1) and had filed an appeal (Ext P2) and a subsequent stay petition (Ext P3) with the third respondent. The petitioner was concerned that the enforcement of the assessment order might proceed during the pendency of his appeal and stay petition. The court heard the arguments and decided to direct the third respondent to expedite the decision on the stay petition and defer any further proceedings based on the assessment order and notice until the stay petition is resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 676121 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-07-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: AJI DEV; ALAN DEV; S SAJEEVAN
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 12TH DAY OF JULY 2023 / 21ST ASHADHA, 1945 WP(C) NO. 22594 OF 2023 PETITIONER: LEO KOLATHU JAMES, AGED 41 YEARS S/O. JAMES KURIAKOSE, KOLATHU HOUSE, NEELAMPEROOR P.O., ALAPPUZHA, PIN – 686534 BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 2, ALAPPUZHA, INCOME TAX OFFICE, A.N. PURAM, ALAPPUZHA, PIN – 688011 2 THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, KOTTAYAM, PIN – 686002 3 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN – 110003 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.22594/2023 -:2:- Dated this the 12th day of July,2023 J U D G M E N T The writ petition is filed to direct the third respondent to consider and dispose of Ext P2 appeal and Ext P3 stay petition, expeditiously. 2. The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext P2 appeal before the third respondent on 01.06.2020. Subsequently, the petitioner has filed Ext P3 stay petition on 29.06.2023 in Ext P2 appeal. Now, the first respondent has issued Ext P4 notice. The petitioner is apprehensive that during the pendency of Exts P2 & P3, the respondents may enforce Ext P1 assessment order. Hence, the writ petition. 3. Heard; Sri. Aji V .Dev, the learned counsel appearing for the petitioner and Sri. Jose Joseph, the W.P.(C)No.22594/2023 -:3:- learned Standing Counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext P3 stay petition is pending consideration before the third respondent since 29.06.2023, I deem it appropriate to dispose of the writ petition. Resultantly, I order the writ petition as follows: (i) The third 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 a certified copy of this judgment, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that, if the third respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext P3 W.P.(C)No.22594/2023 -:4:- stay petition, all further proceedings pursuant to Exts P1 & P4 shall stand deferred. Sd/- C.S.DIAS,JUDGE DST/12.07.23 //True copy// P .A.To Judge W.P.(C)No.22594/2023 -:5:- APPENDIX PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 ALONG WITH COMPUTATION SHEET DATED 20.12.2019 EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 01.06.2020 EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT DATED 29.06.2023 EXHIBIT P4 TRUE COPY OF THE INTIMATION ISSUED BY THE 1ST RESPONDENT DATED 25.05.2023 RESPONDENT EXHIBITS: NIL "