YOOSUF ABOOBAKERKUNJU V. THE INCOME TAX OFFICER

WP(C)/7933/2019

AI Insights

The case involves Yoosuf Aboobakerkunju Venad Steel Agencies, the petitioner, who filed a writ petition challenging an assessment order under the Income Tax Act, 1961, due to a delay of 833 days in filing the appeal. The petitioner had also filed a stay petition and claimed to have paid 20% of the demand. The court's decision focused on procedural aspects, directing the Appellate Authority to expedite the consideration of the petitions regarding the delay and stay of recovery.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 758617 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-03-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: S RAJ; C T SUJA
• Keywords: Assessment Order; Delay petition; Income Tax; Penalty order; Stay Petition
• Section: 271(1)(c); 271B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 15TH DAY OF MARCH 2019 / 24TH PHALGUNA, 1940 WP(C).No. 7933 of 2019 PETITIONER: YOOSUF ABOOBAKERKUNJU VENAD STEEL AGENCIES, CHANDANATHOPE, KUNDARA, KOLLAM 691 501. BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENTS: 1 THE INCOME TAX OFFICER WARD-4, AAYAKAR BHAVAN, NR.KARBALA JN, RAILWAY STATION ROAD,KOLLAM-691 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 3 THE TAX RECOVERY OFFICER, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. SMT THUSHARA JAMES-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7933 of 2019 2 JUDGMENT The petitioner filed an appeal, aggrieved by an assessment order under the Income Tax Act, 1961. Appeal is filed along with 833 days delay. The petitioner also filed a stay petition. The petitioner submits that he has paid 20% of demand. That be so, there shall be a direction to the Appellate Authority to consider the delay petition as well as stay petition within a period of two months. If the petitioner had deposited 20% of the demand, it shall be further stayed for recovery till the disposal of delay petition and stay petition. The writ petition is disposed of as above. SAS/15/03/2019 Sd/- //TRUE COPY// A.MUHAMED MUSTAQUE P.A. TO JUDGE JUDGE WP(C).No. 7933 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271(1)(C) OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2008-09 EXHIBIT P1 A TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271(1) (C) OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2009-10 EXHIBIT P1 B TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271(1) (C) OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2010-11 EXHIBIT P1 C TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271(1) (C) OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2011-12 EXHIBIT P1 D TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271(1) (C) OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2012-13 EXHIBIT P1 E TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271(1) (C) OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2013-14 EXHIBIT P2 TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271B OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2008- 09 EXHIBIT P2 A TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271B OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2009- 10 EXHIBIT P2 B TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271B OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2010- 11 WP(C).No. 7933 of 2019 4 EXHIBIT P2 C TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271B OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2011- 12 EXHIBIT P2 D TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271B OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2012- 13 EXHIBIT P2 E TRUE COPY OF THE PENALTY ORDER DATED 29.9.2016 PASSED UNDER SECTION 271B OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2013- 14 EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P-1 PENALTY ORDER FOR THE AY 2008-09 EXHIBIT P3 A TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P- 1(A) PENALTY ORDER FOR THE AY 2009-10 EXHIBIT P3 B TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P- 1(B) PENALTY ORDER FOR THE AY 2010-11 EXHIBIT P3 C TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P- 1(C) PENALTY ORDER FOR THE AY 2011-12 EXHIBIT P3 D TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P- 1(D) PENALTY ORDER FOR THE AY 2012-13 EXHIBIT P3 E TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P- WP(C).No. 7933 of 2019 5 1(E) PENALTY ORDER FOR THE AY 2013-14 EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P-2 PENALTY ORDER FOR THE AY 2008-09 EXHIBIT P4 A TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P- 2(A) PENALTY ORDER FOR THE AY 2009-2010 EXHIBIT P4 B TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P- 2(B) PENALTY ORDER FOR THE AY 2010-2011 EXHIBIT P4 C TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P- 2(C) PENALTY ORDER FOR THE AY 2011-2012 EXHIBIT P4 D TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P- 2(D) PENALTY ORDER FOR THE AY 2012-2013 EXHIBIT P4 E TRUE COPY OF THE APPEAL MEMORANDUM CONTAINING THE FACTS, GROUNDS AND DELAY CONDONATION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER CHALLENGING EXHIBIT P- 2(E) PENALTY ORDER FOR THE AY 2013-2014 EXHIBIT P5 TRUE COPY OF STAY PETITION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AYS 2008-09 TO 2013-14 EXHIBIT P6 TRUE COPY OF THE PROCLAMATION OF SALE DATED 11.2.2019 ISSUED BY THE 3RD RESPONDENT EXHIBIT P7 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE AYS 2008-09 TO 2013-14 "