Varaprath Jayan V. Union of India, represented by its Revenue Secretary, Ministry of Finance and Commissioner of Income Tax (Appeals), National Faceless Appeal Centre and Assessment Unit Income Tax Department, NEAC and Income Tax Officer Ward-1

WP(C)/19039/2023

AI Insights

The case involves Varaprath Jayan, the petitioner, who filed a writ petition against the Union of India and other respondents concerning an income tax assessment and subsequent proceedings. The petitioner was aggrieved by an assessment order (Ext.P1) and filed an appeal (Ext.P2) along with a stay petition (Ext.P4) to the Commissioner of Income Tax (Appeals) on 01.11.2022. Despite the pending appeal and stay petition, the Income Tax Officer issued a notice (Ext.P6) on 12.05.2023, prompting the petitioner to seek relief from the High Court. The court's decision focused on expediting the consideration of the stay petition and deferring further proceedings until a decision is reached.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 802033 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-06-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: M GOPIKRISHNAN NAMBIAR
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 13TH DAY OF JUNE 2023 / 23RD JYAISHTA, 1945 WP(C) NO. 19039 OF 2023 PETITIONER/S: VARAPRATH JAYAN, AGED 62 YEARS, EDAKUNNU HOUSE, KOTTOOR, VADUVANCHAL KALPETTA, WAYANAD, PIN - 673581 BY ADVS. RAJA KANNAN M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI, PIN - 110004 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI,C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTER, NEW DELHI, PIN - 110001 3 ASSESSMENT UNIT INCOME TAX DEPARTMENT, NEAC MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI, DELHI, PIN - 110001 4 INCOME TAX OFFICER WARD -1, INCOME TAX OFFICE, MAYOS, SULTHAN BATHERY ROAD, KAINATTI, KALPETTA, WAYANAD, PIN - 673122 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 19039 OF 2023 2 JUDGMENT The writ petition is filed to direct the 2nd respondent to consider and dispose of Ext.P2 appeal and Ext.P4 stay petition expeditiously and until such time to defer further proceedings pursuant to Exts.P1 assessment order and Ext.P6 notice. 2. The petitioner's case is that aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal along with P4 stay petition before the 2nd respondent on 01.11.2022. Despite the pendency of the appeal and stay petition, the 4th respondent has now issued Ext.P6 notice. Hence, the writ petition. 3. Heard; Sri.M.Gopikrishnan Nambiar, the learned Counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P4 stay petition is pending consideration before the 2nd WP(C) NO. 19039 OF 2023 3 respondent since 31.10.2022, I deem it appropriate to dispose of the writ petition as follows: (i) The 2nd respondent is directed to consider and dispose of Ext.P4 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment after the affording the petitioner an opportunity of being heard. (ii) Needless to mention if the 2nd respondent proposes to pass any conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext.P4 stay petition, all further proceedings pursuant to Exts.P1 and P6 shall stand deferred. Sd/- C.S.DIAS JUDGE rkc/13.06.23 WP(C) NO. 19039 OF 2023 4 APPENDIX OF WP(C) 19039/2023 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28.09.2022 PASSED BY THE 3RD RESPONDENT FOR THE A.Y. 2020-21 Exhibit P2 THE TRUE COPY OF THE APPEAL MEMORANDUM DATED 01.11.2022 FILED IN FORM NO. 35, BEFORE THE 2ND RESPONDENT Exhibit P3 THE TRUE COPY OF THE E-FILING ACKNOWLEDGMENT RECEIPT NO. 769074550011122 DATED NIL, EVIDENCING THE UPLOADING OF EXT. P2 APPEAL Exhibit P4 THE TRUE COPY OF THE STAY PETITION DATED 31.10.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P5 THE TRUE COPY OF THE E-ACKNOWLEDGMENT NO. 925641471180123 DATED NIL EVIDENCING THE UPLOADING OF EXT. P3 STAY PETITION Exhibit P6 THE TRUE COPY OF THE NOTICE DATED 12.05.2023 ISSUED BY THE 4TH RESPONDENT "