UMMAR ASHRAF M. A V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/21732/2022

AI Insights

The case involves Ummar Ashraf M. A, the petitioner, who approached the Kerala High Court to prevent recovery proceedings related to certain assessment orders and demand notices while statutory appeals were pending. The petitioner argued that the recovery should not proceed until the appeals were resolved. The respondents, comprising various income tax authorities, contended that the petitioner had the option to file stay petitions along with the appeals but failed to do so. The court, considering the submissions, decided to facilitate the filing of stay petitions by directing the respondents to provide a specific link for this purpose and agreed to hold the recovery proceedings in abeyance pending the outcome of the stay petitions.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 760307 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-07-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: C A JOJO JOSE
• Keywords: Assessment Order; Demand notice; Income Tax; Recovery proceedings; Stay Petition
• Section: 156; 221(1)

Judgement Text

"W.P.(C)No.21732/2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 4TH DAY OF JULY 2022 / 13TH ASHADHA, 1944 WP(C) NO. 21732 OF 2022 PETITIONER: UMMAR ASHRAF M. A AGED 61 YEARS MUKKUNNATH ARAKKAL HOUSE, KOKKOR P.O, MALAPPURAM DISTRICT, PIN-678591, PIN - 678591 BY ADVS. C.A.JOJO JIMMI JOSE RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001, PIN - 110001 2 THE INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001. 3 THE COMMISSIONER OF INCOME TAX (APPEALS OFFICE OF THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN MANANCHIRA, KOZHIKODE-673001. 4 THE INCOME TAX OFFICER WARD 2, TARIFF BAZAR, TOWN HALL ROAD, TIRUR MALAPPURAM DISTRICT, PIN-676101. BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.21732/2022 2 JUDGMENT The petitioner has approached this court apprehending recovery proceedings in respect of Exts.P1 & P5 assessment orders and Exs.P2, P6 and P9 demand notices at a time when statutory appeals, Exts.P3 and P7 are pending against Exts.P1 & P5. 2. The learned Standing counsel appearing for the Department would submit that the petitioner had an option for filing stay petitions along with appeals before the 1st respondent. The petitioner has failed to do so. It is submitted that as a matter of indulgence a link can be provided for uploading the stay petitions. Taking note of the submission of the learned Standing Counsel this writ petition will stand disposed of directing the competent among respondents to provide a link to enable the petitioner to upload stay petitions in Exts.P3 and P7 appeals. This will be done within a period of 10 days from the date of receipt of a certified copy of this judgment. If the petitioner files the stay petitions within one week from the date of receipt of the link from the respondent Department, recovery proceedings to enforce any demand arising out of Exts.P1 & P5 assessment orders and Exs.P2, P6 and P9 demand notices shall be kept in abeyance till a decision is taken on the stay petitions to be filed by the petitioner. Sd/- GOPINATH P. JUDGE acd W.P.(C)No.21732/2022 3 APPENDIX OF WP(C) 21732/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 24.03.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 FOR AN AMOUNT OF RS.8,65,09,157/- DATED 24.03.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P3 A TRUE COPY OF THE APPEAL DATED 25.04.2022 BEFORE THE 1ST RESPONDENT Exhibit P4 A TRUE COPY OF THE STAY PETITION DATED 25.04.2022 BEFORE THE 3RD RESPONDENT Exhibit P5 A TRUE COPY OF THE ASSESSMENT ORDER DATED 21.03.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P6 A TRUE COPY OF THE STAY PETITION DATED 11.05.2022 BEFORE THE 1ST RESPONDENT Exhibit P7 A TRUE COPY OF THE APPEAL FOR AY 2016-17 DATED 25.04.2022 BEFORE THE 1ST RESPONDENT Exhibit P8 A TRUE COPY OF THE STAY PETITION DATED 25.04.2022 BEFORE THE 4TH RESPONDENT Exhibit P9 A TRUE COPY OF THE NOTICE U/S 221(1) DATED 24.06.2022 ISSUED BY THE 4TH RESPONDENT Exhibit P10 A TRUE COPY OF THE TAX PAID COUNTERFOIL DATED 04.04.2022 "