PADIYATH MOOSA HAJI V. INCOME TAX OFFICER

WP(C)/26605/2021

AI Insights

The case involves Padiyath Moosa Haji, the petitioner, who challenged an assessment order for the year 2017-18 issued by the Income Tax Officer, Ward 3, Palakkad. The petitioner had filed an appeal and a stay petition with the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi, which were still pending. The petitioner argued that the ongoing recovery proceedings by the respondents would cause irreparable loss and hardship. The court heard the arguments from both sides and decided to intervene by directing the appellate authority to expedite the consideration of the stay petition and hold off on any coercive actions until a decision was made.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 686621 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 25-11-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; NISHA JOHN; V P NARAYANAN
• Keywords: Appeal Pending; Coercive Proceedings; Income tax assessment; Stay Petition
• Section: 144; 271F

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 25TH DAY OF NOVEMBER 2021 / 4TH AGRAHAYANA, 1943 WP(C) NO. 26605 OF 2021 PETITIONER : PADIYATH MOOSA HAJI, AGED 68 YEARS, PADIYATH HOUSE, PAVUKKONAM, VANIAMKULAM, PALAKAKD-679522. BY ADVS. T.M.SREEDHARAN (SR.) NISHA JOHN V.P.NARAYANAN RESPONDENTS : 1. INCOME TAX OFFICER WARD 3, AYAKARBHAVAN, ENGLISH CHURCH ROAD, PALAKKAD-678014. 2. NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001. 3. THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI – 110 001 BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 26605 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.26605 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 25th day of November, 2021 JUDGMENT Aggrieved by Ext.P1 assessment order for the year 2017-18, petitioner has preferred a statutory appeal before the 3rd respondent. Along with the appeal, a petition for stay was also preferred as evident from Ext.P4. The learned Senior Counsel appearing for the petitioner submits that the stay petition as well as the appeal are pending consideration and in the meantime, respondents are initiating proceedings for recovery of the amount and therefore the petitioner will be subject to irreparable loss and hardship, if the appeal is not disposed of. 2. I have heard Sri.T.M.Sreedharan, the learned Senior Counsel for the petitioner as well as the learned Standing Counsel for the respondents Adv.Jose Joseph. 3. The learned Standing Counsel expresses his apprehension as to whether the appeal itself would have been disposed of by now. 4. Having regard to the circumstances arising in the case WP(C) NO. 26605 OF 2021 3 and the contentions raised across the bar, I am of the view that this writ petition can be disposed of by directing the 3rd respondent to consider and pass appropriate orders on the stay petition within a period of three months from the date of receipt of a copy of this judgment. It is also clarified that if the circumstances warrant, the Appellate Authority shall also be at liberty to take up the appeal and consider the same and pass appropriate orders thereon instead of the stay petition. 5. Till consideration of the stay petition, coercive proceedings initiated against the petitioner shall be kept in abeyance. Needless to mention, the petitioner shall be granted an opportunity of hearing, in accordance with law. It is clarified that the aforesaid direction shall apply only in the event of the appeal pending consideration. If the appeal has already been disposed of, petitioner will have to workout his remedies elsewhere. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 26605 OF 2021 4 APPENDIX OF WP(C) 26605/2021 PETITIONER'S EXHIBITS : Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 11.12.2019 U/S 144 OF THE ACT PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE. Exhibit P2 TRUE COPY OF THE PENALTY ORDER U/S 271F OF THE ACT PASSED BY NFAC, DELHI DATED 01.06.2021. Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 10.02.2020 FILED BEFORE THE 3RD RESPONDENT. Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 10.02.2020 FILED BEFORE THE 3RD RESPONDENT. Exhibit P5 TRUE COPY OF THE PETITIONER'S REPLY DATED 18.10.2021 FILED BEFORE THE 3RD RESPONDENT. "