PALAKKAPARAMBIL HAMEED ABDUL MAJEED, V. ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/24325/2023

AI Insights

The case involves Palakkaparambil Hameed Abdul Majeed, the petitioner, who filed a writ petition against the Assistant Commissioner of Income Tax and other respondents concerning multiple penalty orders issued for various assessment years. The petitioner had appealed against these penalty orders and filed stay petitions, which were still pending when the third respondent issued a notice. The petitioner sought the court's intervention to expedite the consideration of the stay petitions. The court, after hearing the arguments, directed the second respondent to address the stay petitions promptly and deferred further proceedings on the notice until the stay petitions were resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 770826 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 25-07-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; TELMA RAJU; AADITYA NAIR
• Keywords: Appeals; Income Tax; Penalty orders; Stay petitions

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 25TH DAY OF JULY 2023 / 3RD SRAVANA, 1945 WP(C) NO. 24325 OF 2023 PETITIONER: PALAKKAPARAMBIL HAMEED ABDUL MAJEED, AGED 71 YEARS T.C.34/711, PALAKKAPARAMBIL HOUSE, VELIYANNUR, THRISSUR, KERALA, PIN - 680021 BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110001 3 DEPUTY COMMISSIONER OF INCOME TAX DCIT CIRCLE 1(1) & TPS, THRISSUR, PIN - 680021 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 24325 OF 2023 2 Dated this the 25th day of July, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts.P15 to P21 stay petitions, expeditiously. 2. The petitioner's case is that, aggrieved by Exts.P1 to P7 penalty orders, the petitioner has preferred Exts.P8 to P14 appeals before the second respondent. Along with the appeals, the petitioner also preferred Ext.P15 to P21 stay petitions on 31.5.2023. During the pendency of the appeals and the stay petitions, the third respondent has issued Ext.P22 notice. Hence, the writ petition. 3. Heard; Sri. Anil D. Nair, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counsel appearing for the respondents. WP(C) NO. 24325 OF 2023 3 4. Having considered the pleadings and materials on record and taking note of the fact that Exts.P15 to P21 stay petitions are pending before the second respondent, I deem it appropriate to direct the second respondent to consider and dispose of the same, immediately. Resultantly, I order the writ petition as follows:- (i) The second respondent is directed to consider and dispose of Exts.P15 to P21 stay petitions, in accordance with law and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Exts.P15 WP(C) NO. 24325 OF 2023 4 to P21, all further proceedings pursuant to Ext.P22 notice, so far it pertains to Exts. Ext.P1 to P7 shall stand deferred. Sd/- rmm25/7/2023 C.S.DIAS, JUDGE WP(C) NO. 24325 OF 2023 5 APPENDIX OF WP(C) 24325/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2008- 09 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P2 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2009- 10 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P3 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2010- 11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P4 TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2011- 12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P5 TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2012- 13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P6 TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2013- 14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P7 TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2014- 15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P8 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2008-09 FILED BY THE WP(C) NO. 24325 OF 2023 6 PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020 Exhibit P9 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020 Exhibit P10 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P11 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P12 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P13 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020 Exhibit P14 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P15 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 Exhibit P16 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 WP(C) NO. 24325 OF 2023 7 Exhibit P17 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023. Exhibit P18 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 Exhibit P19 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023. Exhibit P20 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 Exhibit P21 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 Exhibit P22 TRUE COPY OF NOTICE DATED 26.5.2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. "