SHAJAHAN THOONGAMPARAMBIL MOHAMMEDKHAN V. THE INCOME TAX OFFICER

WP(C)/5886/2020

AI Insights

The case involves Shajahan Thoongamparambil Mohammedkhan, the petitioner, who filed a writ petition challenging the delay in the consideration of his stay petition (Ext.P4) related to an assessment order (Ext.P1) under Section 143(3) of the Income Tax Act. The petitioner argued that the delay in the appellate authority's decision on the stay petition allowed the assessing officer to proceed with recovering the disputed tax amount, potentially rendering the statutory appeal ineffective. The court, after reviewing the relevant documents, found merit in the petitioner's request and issued directions to expedite the consideration of the stay petition and temporarily halt any recovery actions.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753944 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 27-02-2020
• Assessment Year: misc
• Other Referred Cases: W.P. (C).NO. 3838 OF 2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: SUNIL CYRIAC; DONA AUGUSTINE
• Keywords: Appellate Authority; Assessment Order; Income Tax; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941 WP(C).No.5886 OF 2020(I) PETITIONER: SHAJAHAN THOONGAMPARAMBIL MOHAMMEDKHAN THOONGAMPARAMBIL HOUSE NADACKAL P.O., ERRATTUPETTA KOTTAYAM DISTRICT PIN - 686 121 BY ADVS. SRI.SUNIL CYRIAC SMT.DONA AUGUSTINE RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 4, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX KOTTAYAM RANGE, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM - 686 001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING SHASTRI ROAD, KOTTAYAM - 686 001 BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5886 OF 2020(I) 2 JUDGMENT Dated this the 27th day of February 2020 The petitioner filed appeal in Ext.P3 aggrieved by the order of assessment in Ext.P1 made under Section 143(3) of the Income Tax Act. The petitioner has filed the appeal along with Ext.P4 stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P4 expeditiously. 2. The case of petitioner is that either the mere filing of appeal or pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P4 stay petition results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P3. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting the interest of appellant pending appeal, the WP(C).No.5886 OF 2020(I) 3 order on stay petition is passed expeditiously. Hence the writ petition. 3. Perused Exts. P1, P2, P3 and P4. Prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of the stay petition in Ext.P4. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by this order: (a) The appellate authority/second respondent considers and disposes of Ext.P4 stay petition as early as possible, preferably within two months from the date of receipt of copy of this judgment. (b) The respondents are directed not to take coercive steps or recover the amount determined in the orders under appeal for ten weeks from today. Sd/- S.V.BHATTI JUDGE DCS WP(C).No.5886 OF 2020(I) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.12.2019 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P2 TRUE COPY OF THE NOTICE OF DEMAND DATED 23.12.2019 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 20.01.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 05.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE COMMUNICATION DATED 05.02.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 11.02.2020 IN W.P. (C).NO. 3838 OF 2020 OF THIS HON'BLE COURT. "