MALIAKAL VARKEY THOMAS V. PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX (NFAC), DELHI

WP(C)/1991/2022

AI Insights

The case involves a writ petition filed by Maliakal Varkey Thomas against the Income Tax Department, seeking to halt coercive recovery proceedings based on an assessment order while a stay application and appeal are pending. The petitioner challenged the demand for payment as per the assessment order for the year 2014-2015, arguing that the stay application and appeal were still under consideration. The court's decision focused on ensuring a timely review of the stay application and temporarily halting recovery actions until the review is complete.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 735760 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-01-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: NIDHI JACOB; SUKUMARAN OOMMEN; SHERRY OOMMEN; NITISH SHENOY
• Keywords: Assessment Order; Coercive Proceedings; Income Tax; Mandamus; Stay Application

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY THURSDAY, THE 20TH DAY OF JANUARY 2022 / 30TH POUSHA, 1943 WP(C) NO. 1991 OF 2022 PETITIONER: MALIAKAL VARKEY THOMAS AGED 65 YEARS FLAT NO 15B, M TOWER, MB HIGHTS, THAIKKATTUKARA PO, COMPANIPADI, KOCHI,PIN - 682106 BY ADVS. NIDHI JACOB SUKUMAR NAINAN OOMMEN SHERRY SAMUEL OOMMEN NITISH SATHESH SHENOY RESPONDENTS: 1 PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX (NFAC), DELHI, CR BUILDING, IP ESTATE, NEW DELHI, PIN - 110002 2 THE COMMISSIONER OF INCOME-TAX (APPEALS UNIT)-2 POORNIMA BUILDINGS, MANORAMA JUNCTION PANAMPILLY NAGAR, PIN - 682036 3 THE ASSISTANT COMMISSIONER OF INCOME-TAX NON-CORPORATE CIRCLE 1(1), CR BUILDING, 3RD FLOOR, IS PRESS ROAD KOCHI, PIN - 682018 4 4. THE DEPUTY COMMISSIONER OF INCOME-TAX CORPORATE CIRCLE 1(1) IS PRESS ROAD, KOCHI, PIN - 682018 SRI.JOSE JOSEPH,STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).1991/2022 2 J U D G M E N T Dated this the 20th day of January, 2022 This writ petition is filed by the petitioner seeking the following reliefs: \"i. To issue a writ of mandamus or any other appropriate writ, order or direction, to the 3rd and 4th Respondents, to keep in abeyance coercive proceedings pursuant to Exhibit P1 assessment order and Exhibit P6 communique, pending disposal of the Exhibits P5 stay application by the 1st Respondent; ii. To issue a writ of mandamus or any other appropriate writ, order or direction to the 1st Respondent to consider and pass appropriate orders on Exhibit P5 stay application within a defined time-frame, after granting the Petitioner an opportunity of personal hearing.\" 2. The relief sought for by the petitioner is against Exhibit P6 letter issued by the Income Tax Department demanding payment of dues as per Exhibit P1 order of assessment, while Exhibit P2 appeal and Exhibit P5 stay application is pending consideration before the statutory authority for the assessment year 2014-2015. W.P(C).1991/2022 3 3. Even though various contentions are raised, the sole relief sought for by learned counsel for petitioner is consideration of stay petition within a time frame and an order restraining the Department from proceeding for recovery of the amount, for the assessment year 2014-2015. Having heard learned counsel for the petitioner Sri. Sherry Samuel Oommen and learned Standing Counsel for Income Tax Department Sri.Jose Joseph, this writ petition is disposed of directing the competent authority to dispose of Exhibit P5 stay petition, in accordance with law, within a month from the date of receipt of a copy of this judgment. I also make it clear that pending adjudication of the stay petition, recovery proceedings, if any, consequent to Exhibit P6 demand letter shall be kept in abeyance, till such time a decision is taken by the competent authority, as directed. Sd/- Shaji P. Chaly, Judge sou. W.P(C).1991/2022 4 APPENDIX OF WP(C) 1991/2022 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.12.2016 PASSED BY THE 3RD RESPONDENT FOR AY 2014-15 EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 31.01.2017 EXHIBIT P3 TRUE COPY OF THE OFFICE ORDER NO 3 DATED 29.12.2021 SETTING UP THE NATIONAL FACELESS APPEAL CENTRE UNDER THE NATIONAL FACELESS APPEAL SCHEME, 2021 EXHIBIT P4 TRUE COPY OF THE APPLICATION SEEKING STAY OF DEMAND DATED 13.01.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE STAY APPLICATION SUBMITTED BEFORE THE 1ST RESPONDENT VIDE E-MAIL DATED 13.01.2022 EXHIBIT P6 TRUE COPY OF THE LETTER DATED 20.12.2021 ISSUED BY THE 4TH RESPONDENT WITH RESPECT TO PENDING DEMANDS EXHIBIT P7 TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 24.12.2021 EXHIBIT P8 TRUE COPY OF THE ORDER DATED 01.03.2016 OF THIS HON’BLE COURT IN WPC 7885 OF 2016 "