NAZARUDHEEN MOHAMMED, V. THE COMMISSIONER OF INCOME TAX (APPEALS) III

WP(C)/16099/2021

AI Insights

The case involves Nazarudheen Mohammed, the petitioner, who approached the Kerala High Court seeking a directive for the Commissioner of Income Tax (Appeals) III to expedite the hearing of his stay application against an assessment order. The petitioner had previously filed an appeal and a stay application concerning the assessment order issued by the Assistant Commissioner of Income Tax, Central Circle 1. The court found no legal impediment in the 1st respondent taking up the stay application and ordered that it be disposed of expeditiously, ensuring the petitioner is given a fair opportunity to be heard.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 758001 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-08-2021
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: BABU NAIR
• Keywords: Appeal; Assessment Order; Income Tax; Stay Application

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN WEDNESDAY, THE 11TH DAY OF AUGUST 2021 / 20TH SRAVANA, 1943 WP(C) NO. 16099 OF 2021 PETITIONER: NAZARUDHEEN MOHAMMED, AGED 64 YEARS S/O. MOHAMMED ABDUL KHADER, TC 36/1335 (1), JIHAS MANZIL, AZIZ NAGAR, VALLAKADAVU P.O, THIRUVANANTHAPURAM. BY ADV BABU S. NAIR RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) III G51, PARAPILLY LANE, MANORAMA JUNCTION, PANAMPILLY NAGAR, ERNAKULAM DISTRICT, PIN 682 036 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, KOWDIAR P.O, THIRUVANANTHAPURAM, PIN- 695 003 SRI. JOSE JOSEPH - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 16099 OF 2021 2 JUDGMENT The petitioner has approached this Court with a limited plea that the 1st respondent be directed to take up Ext.P3 Appeal, along with Ext.P4 application for stay, preferred by him against Ext.P1 assessment order and issue appropriate orders thereon, as expeditiously as is possible. 2. In response to the submissions of the petitioner, made by his learned counsel – Smt.Smitha Babu, the learned Standing Counsel for the respondents – Sri.Jose Joseph, submitted that there is no legal impediment in the 1st respondent taking up Ext.P4 application for stay filed by the petitioner and to dispose it of, within a time frame that this Court may fix. In the afore circumstances, I order this writ petition and direct the 1st respondent to take up Ext.P4 application of the petitioner and dispose it of, after following due procedure and after affording necessary opportunity of being heard to the petitioner, as expeditiously as is possible, but not later than one month from the date of receipt of a copy of this judgment. WP(C) NO. 16099 OF 2021 3 To enable the afore exercise to be completed within the time frame granted above, I direct the petitioner to mark appearance before the 1st respondent at 11 A.M. on 17.08.2021; on which day, said Authority will either hear him or fix an appropriate day for hearing, so as to complete the proceedings as directed above. Needless to say, until such time as the afore exercise is completed and the resultant order communicated to the petitioner, all coercive action based on Ext.P1 assessment order and Ext.P2 demand notice will stand deferred. Sd/- DEVAN RAMACHANDRAN JUDGE SAS/11/08/2021 WP(C) NO. 16099 OF 2021 4 APPENDIX OF WP(C) 16099/2021 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DT. 21.06.2021. Exhibit P2 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED, 21.6.2021. Exhibit P3 TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED, 12.07.2021 Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DT, 31.7.2021. Exhibit P5 TRUE COPY OF THE POSTAL RECEIPTS ISSUED BY THE POSTAL DEPARTMENT, DATED 16.7.2021. Exhibit P6 TRUE COPY OF THE TRACK CONSIGNMENT FORM OF THE POSTAL DEPARTMENT. Exhibit P7 TRUE COPY OF THE COVERING LETTER SENT ALONG WITH THE APPEAL BY THE PETITIONER. RESPONDENTS'EXHIBITS:- NIL //TRUE COPY// P.A. TO JUDGE "