SHRI. M.A JALEEL V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/10349/2018

AI Insights

The case involves Shri M.A Jaleel, the petitioner, who is an assessee under the Income Tax Act, contesting the delay by the Commissioner of Income Tax (Appeals) in deciding his stay applications related to the assessment orders for the assessment years 2013-14, 2014-15, and 2015-16. The petitioner had filed appeals against the assessment orders issued by the Deputy Commissioner of Income Tax, which were accompanied by stay applications. The primary grievance was the inordinate delay in the decision-making process regarding these stay applications, which allegedly allowed the initiation of proceedings for the realization of the assessed amounts. The court's intervention was sought to expedite the decision on these stay applications and to halt any further actions on the assessment orders until a decision was made.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 697575 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-03-2018
• 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; V P NARAYANAN; DIVYA RAVINDRAN
• Keywords: Appeal; Assessment Order; Income Tax; Realisation of amounts; Stay Petition
• Section: 143(3)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 26TH DAY OF MARCH 2018 / 5TH CHAITHRA, 1940 WP(C).No. 10349 of 2018 PETITIONER(S) SHRI. M.A JALEEL S/O. ABDUL RAHIMAN, AGED 39 YEARS, 104/6, MANAKKAL PADATH PADINJARETHIL HOUSE, VETTIKKATTIRI, CHERUTHURUTY P.O., THRISSUR - 679 531. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S) 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, THRISSUR - 680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) -III 28/243, 'POORNIMA', NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10349 of 2018 (P) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2017 ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE PASSED BY THE FIRST RESPONDENT FOR THE ASST. YEAR 2013-14 EXHIBIT P2. TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2017 ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE PASSED BY THE FIRST RESPONDENT FOR THE ASST. YEAR 2014-15 EXHIBIT P3. TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2017 ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE PASSED BY THE FIRST RESPONDENT FOR THE ASST. YEAR 2015-16 EXHIBIT P4. TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 31.1.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2013-14 EXHIBIT P4 (a). TRUE COPY OF THE STAY PETITION DATED 12.3.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2013-14 EXHIBIT P5. TRUE COPY OF MEMORANDUM OF APPEAL DATED 31.1.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014-15 EXHIBIT P5 (a). TRUE COPY OF THE STAY PETITION DATED 12.3.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014-15 EXHIBIT P6. TRUE COPY MEMORANDUM OF APPEAL DATED 31.1.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2015-16 EXHIBIT P6 (a). TRUE COPY OF THE STAY PETITION DATED 12.3.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2015-16 RESPONDENTS EXHIBITS NIL /TRUE COPY/ VPS PS TO JUDGE P .B.SURESH KUMAR, J. --------------------------------------------- W.P .(C) No. 10349 of 2018 --------------------------------------------- Dated this the 26th day of March, 2018 JUDGMENT Petitioner is an assessee under the Income T ax Act (the Act) on the rolls of the first respondent. Aggrieved by Exts.P1, P2 & P3 assessment orders, the petitioner preferred Exts.P4, P5 & P6 appeals before the second respondent. Exts.P4(a), P5(a) & P6(a) are applications for stay preferred by the petitioner in Exts.P4, P5 & P6 appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Exts.P4(a), P5(a) & P6(a) applications for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Exts.P1, P2 & P3 orders. The petitioner, therefore, seeks appropriate directions in this WPC 10349/18 -:2:- regard, in this writ petition. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the second respondent to take a decision on Exts.P4(a), P5(a) & P6(a) applications for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that until orders are passed on Exts.P4(a), P5(a) & P6(a) applications for stay, further proceedings for realisation of the amounts covered by Exts.P1, P2 & P3 assessment orders shall be deferred. Sd/- P .B.SURESH KUMAR, JUDGE vps 26/3 /T rue Copy/ PS to Judge "