MANDACHERI PUTHIYAVEETTIL MANOHARAN, V. INCOME TAX OFFICER, WARD-2, KANNUR,

WP(C)/21486/2023

AI Insights

The case involves Mandacheri Puthiyaveettil Manoharan, the petitioner, who challenged the assessment and penalty orders issued by the Income Tax Department for the assessment year 2017-18. The petitioner filed appeals against these orders and concurrently filed stay petitions. Despite these filings, the Tax Recovery Officer issued a notice to enforce the orders. The petitioner sought the High Court's intervention to expedite the consideration of the stay petitions and to defer the enforcement of the orders until a decision was made on the stay petitions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748668 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-07-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: S RAJ
• Keywords: Assessment Order; Faceless Appeal; Income Tax; Penalty order; Stay Petition
• Section: 143(3); 271D

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 6TH DAY OF JULY 2023 / 15TH ASHADHA, 1945 WP(C) NO. 21486 OF 2023 PETITIONER: 1 MANDACHERI PUTHIYAVEETTIL MANOHARAN, AGED 60 YEARS VINAYASREE, KEEZHUR P.O, IRITTY, THALASSERY, KANNUR, PIN - 670703 BY ADV S.ARUN RAJ RESPONDENTS: 1 INCOME TAX OFFICER, WARD-2, KANNUR, AAYAKAR BHAVAN, KONNOTHUMCHAL, CHOVVA.P.O, KANNUR, PIN - 670006 2 JOINT COMMISSIONER OF INCOME TAX KANNUR RANGE, OFFICE OF JOINT COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KONNOTHUMCHAL, CHOVVA P.O, KANNUR, PIN - 670006 3 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI, PIN - 110001 4 TAX RECOVERY OFFICER, AAYAKAR BHAVAN MANANCHIRA, KOZHIKODE, PIN - 673001 BY ADV SRI CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.21486 of 2023 2 C.S.DIAS, J. ------------------------- W .P .(C.) No.21486 of 2023 ------------------------- Dated this the 06th day of July, 2023 JUDGMENT The writ petition is filed to direct the third respondent to consider and dispose of Exts.P2 and P4 appeals along with Exts.P6 and P7 stay petitions, and until such time to defer further proceedings pursuant to Ext.P5 notice. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order and Ext.P3 penalty order, the petitioner has preferred Exts.P2 and P4 appeals, respectively. Along with the appeals, the petitioner has also preferred Exts.P6 and P7 stay petitions. In the meantime, the fourth respondent has issued Ext.P5 notice threatening to enforce Exts.P1 and P3. The petitioner prays WPC No.21486 of 2023 3 that the third respondent may be directed to consider and dispose of Exts.P6 and P7 stay petitions, expeditiously. 3. Heard; Sri.S.Arun Raj, the learned Counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts.P6 and P7 stay petitions are pending consideration before the third respondent, I deem it appropriate to dispose of the writ petition. Resultantly, the writ petition is ordered as follows: (i) The third respondent is directed to consider and dispose of Exts.P6 and P7 stay petitions, in accordance with law and as expeditiously as possible, at any rate, within a WPC No.21486 of 2023 4 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) If the third respondent proposes to pass any conditional order of stay, he shall state reason for the same. (iv) Until such time orders are passed on Exts.P6 and P7, all further proceedings pursuant to Exts.P1, P3 and P5 shall stand deferred. Sd/- C. S. DIAS JUDGE SKP/06-07 WPC No.21486 of 2023 5 APPENDIX OF WP(C) 21486/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 20-12- 2019 PASSED U/S 143 (3) OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2017-18 ALONG WITH THE DEMAND NOTICE EXHIBIT P2 TRUE COPY OF THE FIRST APPEAL DATED 7-1-2020 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT CHALLENGING EXHIBIT P-1 ASSESSMENT ORDER FOR THE AY 2017-18 EXHIBIT P3 TRUE COPY OF THE ORDER DATED 18-2-2020 PASSED UNDER SECTION 271D OF THE ACT BY THE 2ND RESPONDENT FOR THE AY 2017-18 EXHIBIT P4 TRUE COPY OF THE FIRST APPEAL DATED 10-3-2020 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2017-18 CHALLENGING EXHIBIT P-3 PENALTY ORDER EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 18-5-2023 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER FOR THE AY 2017-18 EXHIBIT P6 TRUE COPY OF THE STAY PETITION E-FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT IN EXHIBIT P-2 APPEAL FOR THE AY 2017-18 EXHIBIT P7 TRUE COPY OF THE STAY PETITION E-FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT IN EXHIBIT P-4 PENALTY APPEAL FOR THE AY 2017-18 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE "