N. Ramachandran V. 1. The Assistant Commissioner of Income Tax

WP(C)/39531/2022

AI Insights

The case involves N. Ramachandran, the petitioner, who is an income tax assessee, contesting a penalty order issued by the Assistant Commissioner of Income Tax, Central Circle, Thiruvananthapuram. The petitioner filed an appeal against the penalty order and simultaneously requested a stay on the recovery of the disputed amount. The primary legal issue was the delay in the response to the stay application and the appeal by the tax authorities. The petitioner sought judicial intervention to expedite the decision-making process regarding the stay and the appeal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 766411 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-12-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: P S SOMAN; T RADHAMONY; B PRABHAKARAN; NANCY PRABHAKAR
• Keywords: Assessment Order; Income Tax; Mandamus; Penalty order; Stay of recovery; Writ petition
• Section: 147; 148; 143(3); 153A; 68

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K. BABU FRIDAY, THE 9TH DAY OF DECEMBER 2022 / 18TH AGRAHAYANA, 1944 WP(C) NO. 39531 OF 2022 PETITIONER: N. RAMACHANDRAN, AGED 65 YEARS, MEKKATHIL VEEDU, THATHAMALA, PERUMKADAVILA P.O., THIRUVANANTHAPURAM, PIN – 695124 BY ADVS. P.S.SOMAN T.RADHAMONY B.PRABHAKARAN NANCY PRABHAKAR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYKAR BHAVAN,KAWDIAR P.O., THIRUVANANTHAPURAM, PIN – 695003 2 COMMISSIONER OF INCOME TAX (APPEALS)-III CENTRAL REVENUE BUILDING, I S PRESS ROAD, COCHIN PIN - 682018 BY ADV. JOSE JOSEPH,SC FOR IN COME TAX DEPT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.39531 of 2022 2 K.BABU, J. ------------------------------------------- W.P .(C) No.39531 of 2022 --------------------------------------------- Dated this the 9th day of December , 2022 JUDGMENT The prayers in this Writ Petition filed under Article 226 of the Constitution of India are as follows:- “(i) Issue a Writ in the nature of Mandamus or any other appropriate Writ or order directing the 2nd Respondent to pass orders in Exhibit-P3 application for stay expeditiously within a time limit fixed by this Hon’able Court. (ii) Issue a Writ in the nature of Mandamus or any other appropriate Writ or order directing the 2nd Respondent to pass orders in Exhibit P2 appeal petition expeditiously within a time limit fixed by this Hon’able Court. (iii) Issue a Writ in the nature of Mandamus or any other appropriate Writ or order directing the 1st Respondent to keep in abeyance all recovery proceedings pursuant to Exhibit P1 penalty order till the disposal of Exhibit P2 appeal. And (iv) Pass such other orders as this Hon’ble Court deems justified in the facts and circumstances of the case..” 2. Heard both sides. 3. The petitioner is an Income T ax assessee on the rolls of the Assistant Commissioner of Income T ax, Central Circle, Thiruvananthapuram. The petitioner has been served with W.P.(C) No.39531 of 2022 3 Ext.P1 assessment order. The petitioner filed Ext.P2 statutory appeal before the 2nd respondent and filed Ext.P3 application seeking stay of recovery of the disputed amount from the petitioner. 4. The learned counsel for the petitioner prayed for a direction to the 2nd respondent to dispose of Ext.P3 stay petition as expeditiously as possible. 5. The 2nd respondent is therefore, directed to expeditiously dispose of Ext.P3 application at any rate within a period of three months from this date . The recovery proceedings shall stand stayed till the disposal of Ext.P3 stay petition. The Writ Petition (Civil) is disposed of accordingly. K.BABU JUDGE VPK W.P.(C) No.39531 of 2022 4 APPENDIX OF WP(C) 39531/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PENALTY ORDER NO. ITBA/PNL/F/270A/2021-22/1041578685(1) DATED 26-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018-19 DATED 21-04-2022 Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018-19 DATED 25-11-2022 Exhibit P4 TRUE COPY OF THE NOTICE NO. ITBA/COM/F/17/2022-23/1047595775(1) DATED 23-11-2022 ISSUED BY THE 1ST RESPONDENT "