Puliyamakkal Mathai Sebastian and Punathil Nishriya V. Income Tax Officer and The Assessment Unit, Income Tax Department and The Commissioner of Income Tax (Appeals) and National Faceless Appeal Centre

WA/2032/2023

AI Insights

The case involves two appellants, Puliyamakkal Mathai Sebastian and Punathil Nishriya, who are aggrieved by the orders of the Income Tax Officer requiring them to remit 20% of the tax demand as a condition for not being considered in default under the Income Tax Act, 1961. The appellants had previously challenged this condition through writ petitions, which were dismissed by a Single Judge of the High Court. The appellants then filed writ appeals, which were heard by a division bench. The court dismissed the appeals, suggesting that the appellants could seek a stay on the demand from the Commissioner of Income Tax (Appeals).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797313 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-12-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: S ANANTHAKRISHNAN
• Keywords: Assessment Order; Income Tax; Stay Application; Writ Appeal
• Section: 220(6)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH TUESDAY, THE 5TH DAY OF DECEMBER 2023/14TH AGRAHAYANA, 1945 WA NO. 2032 OF 2023 AGAINST THE JUDGMENT WP(C) 32712/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: PULIYAMMAKKAL MATHAI SEBASTIAN AGED 66 YEARS PULIYAMMAKKAL HOUSE, CHEERAL P.O., SULTHAN BATHERY VIA, WAYANAD DISTRICT, PIN - 673592 BY ADV S.ANANTHAKRISHNAN RESPONDENTS/RESPONDENT: 1 INCOME TAX OFFICER AYAKAR BHAVAN, KALPETTA, PIN - 673122 2 THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT REPRESENTED BY INCOME TAX OFFICER , AYAKAR BHAVAN, KALPETTA, PIN - 673122 3 THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN - 673001 4 NATIONAL FACELESS APPEAL CENTRE C BLOCK, SPM CIVIC CENTRE, NEW DELHI - 110001, REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NFAC), PIN - 110001 WA Nos. 2032 & 2033/2023 -:2:- SC: ADV CHRISTOPHER ABRAHAM THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 05.12.2023, ALONG WITH WA NO.2033/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 2032 & 2033/2023 -:3:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH TUESDAY, THE 5TH DAY OF DECEMBER 2023/14TH AGRAHAYANA, 1945 WA NO. 2033 OF 2023 AGAINST THE JUDGMENT WP(C) 33743/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: PUNATHIL NISHRIYA AGED 45 YEARS D/O PUNATHIL MUHAMMED, HANAWHEELS, NEAR AYYAPPA TEMPLE, KALPETTA WAYANAD KERALA, PIN - 673121 BY ADV S.ANANTHAKRISHNAN RESPONDENTS/RESPONDENT: 1 INCOME TAX OFFICER WARD NO.1, KALPETTA, PIN - 673122 2 COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN - 673001 3 NATIONAL FACELESS APPEALS CENTRE REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NFAC), C-BLOCK, SPM CIVIC CENTRE, NEW DELHI, PIN - 110001 OTHER PRESENT: WA Nos. 2032 & 2033/2023 -:4:- SC: ADV CHRISTOPHER ABRAHAM THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 05.12.2023, ALONG WITH WA NO.2032/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 2032 & 2033/2023 -:5:- J U D G M E N T Dr. Kauser Edappagath, J. In these writ appeals, the appellants are aggrieved by the identical orders passed by the 1st respondent to remit 20% of the demand as a condition for treating them as persons not in default. 2. Both the appellants are assessees under the Income T ax Act, 1961 (for short, the IT Act). Aggrieved by the assessment order, the appellants preferred statutory appeals before the Commissioner of Income T ax (Appeals). The appellants also moved an application u/s 220(6) of the IT Act before the 1st respondent. In response to the said application, the 1st respondent asked the appellants to remit 20% of the demand as a condition for treating them as persons not in default. The appellants filed writ petitions challenging the said condition WA Nos. 2032 & 2033/2023 -:6:- imposed. After hearing both sides, the learned Single Judge dismissed the writ petitions. The appellants are before us challenging the judgments in the writ petitions. 3. We have heard Sri.S. Ananthakrishnan, the learned counsel for the appellants and Sri.Christopher Abraham, the learned standing counsel for the income tax department. As stated already, the appeals preferred by the appellants against the assessment orders are pending before the Appellate Authority/the Commissioner of Income T ax (Appeals). The appellants can very well move stay applications before the Appellate Authority. It appears that the appellants have moved no such stay applications. The learned Single Judge has granted one week's time to the appellants to file the stay applications. We see no illegality in the impugned judgments. Hence, we dismiss the writ appeals. However, if the appellants prefer stay applications before the Commissioner of Income T ax (Appeals) within one week from today, he shall consider and dispose of either the stay applications or the appeals itself within a period of WA Nos. 2032 & 2033/2023 -:7:- three weeks after the receipt of the stay applications after hearing both sides. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE Rp "