MOHSIN AFSAL SAIT V. INCOME TAX OFFICER

WP(C)/5124/2020

AI Insights

The case involves Mohsin Afsal Sait, the petitioner, who challenged an assessment order issued by the Income Tax Department. The petitioner filed an appeal and a stay application against the assessment order, which demanded payment. The appeal was acknowledged, but the stay application remained unaddressed, prompting the petitioner to approach the High Court. The court's intervention was sought to expedite the decision on the interim stay to prevent undue hardship on the petitioner while the appeal was pending.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 765793 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-03-2020
• Assessment Year: misc
• Other Referred Cases: WPC 3838 OF 2010
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: P SATHISAN
• Keywords: Appeal; Assessment Order; Income Tax; Interim Stay
• Section: 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941 WP(C).No.5124 OF 2020(M) PETITIONER: MOHSIN AFSAL SAIT AGED 38 YEARS S/O. AFSAL SAIT, BRIGHT VELLAYITTAMBALAM, KAVANAD P.O., KOLLAM-691 003 BY ADV. SRI.P.SATHISAN RESPONDENTS: 1 INCOME TAX OFFICER WARD 1, TPS, AAYAKAR BHAVAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM P.O., KERALA-691 001 2 INCOME TAX OFFICER, WARD 2, TPS, KOLLAM AAYAKAR BHAVAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM P.O, KERALA-691 001 3 COMMISSIONER OF INCOME TAX (APPEALS), KOLLAKM KARBALA JUNCTION, KOLLAM P.O., KERALA-691 001 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5124 OF 2020(M) 2 JUDGMENT Dated this the 5th day of March 2020 Petitioner being aggrieved of Ext.P4 assessment order dated 9.12.2019, preferred Ext.P1 appeal dated 3.1.2020 and Ext.P10 stay application dated 29.2.2020 before the third respondent. Appeal has been acknowledged vide Ext.P2 acknowledgment dated 3.1.2020. 2. The learned counsel appearing on behalf of the petitioner submits that even an application under Section 220(6) of the Income Tax Act has also been moved before the assessing Authority, but no action has been taken. It is in this circumstances, petitioner has approached this Court for vindication of the grievance. 3. Having heard the learned counsel for the parties, keeping in view the fact that the demand along with assessment order has already been received by the petitioner, the WP(C).No.5124 OF 2020(M) 3 detriment of the petitioner cannot be kept undecided without any adjudication on interim application or appeal. 4. Without expressing any opinion on the merits, I dispose of this writ petition with a direction to the Commissioner of Income Tax (appeals), Thiruvananthapuram to consider the prayer for interim stay as requested vide Ext.P10 as expeditiously as possible, within a period of fifteen days from the date of receipt of a copy of this judgment. Till such time, the demand raised is ordered to be kept in abeyance. It is made clear that this interim stay granted is only till the time when the interim application is decided by the Commissioner of Income Tax (appeals), Thiruvananthapuram. SD/- AMIT RAWAL JUDGE ACM WP(C).No.5124 OF 2020(M) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 03.01.2020 EXHIBIT P2 TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT OF EXT P1 FORM DATED 03.01.2020 EXHIBIT P3 TRUE COPY OF THE TIME PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 26.11.2019 EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 09.12.2019 EXHIBIT P5 TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.02.2020 EXHIBIT P6 TRUE COPY OF THE ACKNOWLEDGMENT OF EXT.P5 EXHIBIT P7 TRUE COPY OF THE INTERNAL OFFICE MEMORANDUM OF MINISTRY OF FINANCE CENTRAL BOARD OF DIRECTOR TAXES (CBDT) DATED 29.02.2016 EXHIBIT P8 TRUE COPY OF THE CHANGES IN EXT.P7 DATED 31.07.2017 EXHIBIT P9 EXHIBIT P10 TRUE COPY OF THE JUDGMENT IN WPC 3838 OF 2010 DATED 11.02.2020 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 29.2.2020. "