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

WP(C)/32712/2023

AI Insights

The case involves Puliyamakkal Mathai Sebastian, the petitioner, who challenged the order dismissing his stay application against an assessment order issued by the Income Tax Department. The writ petition was filed in the High Court of Kerala, which directed the petitioner to file a stay application with the appellate authority. The court emphasized the need for the appellate authority to consider the stay application based on the merits of the case and relevant directives from the Central Board of Direct Taxes and precedents set by the Supreme Court.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 805544 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-10-2023
• Assessment Year: misc
• Other Referred Cases: Principal Commissioner of Income Tax Vs. LG Electronics India Private Limited (2018)
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: G KEERTHIVAS DAS
• Keywords: Appeal; Assessment Order; Income Tax; Stay Application
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 5TH DAY OF OCTOBER 2023 / 13TH ASWINA, 1945 WP(C) NO. 32712 OF 2023 PETITIONER: PULIYAMMAKKAL MATHAI SEBASTIAN AGED 66 YEARS PULIYAMMAKKAL HOUSE, CHEERAL P.O., SULTHAN BATHERY VIA, WAYANAD DISTRICT, PIN – 673 592. BY ADVS. G.KEERTHIVAS LAKSHMI DAS RESPONDENTS: 1 INCOME TAX OFFICER AYAKAR BHAVAN, KALPETTA, PIN – 673 122. 2 THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT REPRESENTED BY INCOME TAX OFFICER , AYAKAR BHAVAN, KALPETTA, PIN – 673 122. 3 THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN – 673 001. 4 NATIONAL FACELESS APPEAL CENTRE C BLOCK, SPM CIVIC CENTRE, NEW DELHI - 110001, REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NFAC), PIN – 110 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 32712 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) No. 32712 of 2023 -------------------------------------------- Dated this the 5th day of October, 2023 J U D G M E N T 1. The present writ petition has been filed impugning Ext.P4 order dated 27.06.2023 and direct the 1st respondent to reconsider Ext.P3 stay application. 2. After some arguments, Learned Counsel for the petitioner submitted that an appeal against the assessment order is pending before the appellate authority, i.e., 3rd / 4th respondent. 3. The petitioner is granted one week time to file a stay application before the appellate authority concerned. The appellate authority is directed to consider the said application on its merit after taking into consideration of Ext.P5 to Ext.P7 Office Memorandums issued by Central Board of Direct Taxes as well as the Judgment of the Supreme Court in the case of Principal Commissioner of Income Tax Vs. WP(C) NO. 32712 OF 2023 3 LG Electronics India Private Limited (2018) wherein it has been observed as under; “2. Having heard Shri.Vikramjit Banerjee, learned ASG appearing on behalf of the appellant, and giving credence to the fact that he has argued before us that the administrative circular will not operate as a fetter on the Commissioner since it is a quasi-judicial authority, we only need to clarify that in all cases like the present, it will be open to the authorities, on the facts of individual cases, to grant deposit orders of a lesser amount than 20%, pending appeal.” 4. With aforesaid, the present writ petition stands disposed of. Sd/- DINESH KUMAR SINGH JUDGE rpr WP(C) NO. 32712 OF 2023 4 APPENDIX OF WP(C) 32712/2023 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER AND DEMAND NOTICE DATED 8.9.2022 Exhibit P2 TRUE COPY OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT HEREIN DATED 8.10.2022 Exhibit P3 TRUE COPY OF THE STAY APPLICATION DATED 27.6.2023 Exhibit P4 TRUE COPY OF THE ORDER DISMISSING THE STAY APPLICATION DATED 27.6.2023 Exhibit P5 TRUE COPY OF THE OFFICE MEMORANDUM DATED 31.7.2017 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES Exhibit P6 TRUE COPY OF THE OFFICE MEMORANDUM DATED 29.2.2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES Exhibit P7 TRUE COPY OF THE INSTRUCTION NO.1914 "