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

WP(C)/39992/2022

AI Insights

The case involves N. Ramachandran, the petitioner, who is an income tax assessee, contesting an assessment order and seeking a stay on the recovery proceedings related to the disputed tax amount. The petitioner filed an appeal (Exhibit P2) and a stay application (Exhibit P3) with the Commissioner of Income Tax (Appeals)-III, which were not addressed in a timely manner. The petitioner sought the intervention of the High Court under Article 226 of the Constitution of India, requesting the court to direct the 2nd respondent to expedite the decision on the stay application and the appeal, and to stay the recovery proceedings until the appeal is decided.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 750016 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-12-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: P S SOMAN; T RADHAMONY; B PRABHAKARAN; NANCY PRABHAKAR
• Keywords: Appeal; Assessment Order; Income Tax; Stay of recovery; Writ of Mandamus
• Section: 226

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K. BABU MONDAY, THE 12TH DAY OF DECEMBER 2022 / 21ST AGRAHAYANA, 1944 WP(C) NO. 39992 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 DEPUTY 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 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.39992 of 2022 2 K.BABU, J. ------------------------------------------- W.P .(C) No.39992 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. (iv) to dispense the filing of translation of the vernacular document. 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 W.P.(C) No.39992 of 2022 3 of the Assistant Commissioner of Income T ax, Central Circle, Thiruvananthapuram. The petitioner has been served with Ext.P1 assessment order and notice. The petitioner filed Ext.P2 statutory appeal before the 2nd respondent and filed Ext.P3 application seeking stay of recovery of the disputed amount. 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.39992 of 2022 4 APPENDIX OF WP(C) 39992/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO. ITNS 65 DATED NIL ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020- 21. Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2020-21 DATED 22-10-2021 Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2020-21 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 "