By Advs.sri.harisankar v. Menonsri.meera V.menonsri.r.sreejithsri.k.krishnasri.parvathy Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH WEDNESDAY, THE 15 DAY OF NOVEMBER 2023 / 24TH KARTHIKA, 1945 WA NO. 1972 OF 2023 AGAINST THE JUDGMENT DATED 13.10.2023 IN WP(C) 32812/2023 OFHIGH COURT OF KERALA APPELLANT/PETITIONER: MKD TALUK GOVT. EMPLOYEES CO-OPERATIVE SOCIETY LTD.P- 630, MANNARKKAD, PALAKKAD, REPRESENTED BY ITS SECRETARY, UMA, PIN – 678582 BY ADVS.SRI.HARISANKAR V. MENONSRI.MEERA V.MENONSRI.R.SREEJITHSRI.K.KRISHNASRI.PARVATHY MENON RESPONDENTS/RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 110001 2COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001 BY SRI.P.G JAYASHANKAR, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 15.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. Against Ext.P1 assessment order for the assessment years 2020-2021 under the Income Tax Act, the appellant had preferred Ext.P2appeal, Ext.P3 application for stay and Ext.P4 delay condonationapplication pending disposal of the appeal. When recovery steps wereinitiated by the respondents during the pendency of the statutoryappeal and stay application, the appellant approached the writ courtthrough WP(C).No.32812 of 2023, which was disposed by a learnedSingle Judge by judgment dated 13.10.2023 relegating the appellant tothe alternate remedy of appeal and directing the Appellate Authority todispose the delay condonation application, stay application or theappeal within a period of two months. In the appeal before us, theappellant impugns the said judgment of the learned Single Judge solelyon the ground that while disposing the Writ Petition, the learned SingleJudge did not grant a stay of recovery proceedings till such time as theFirst Appellate Authority considered the delay condonation application/stay application/appeal as directed by the learned Single Judge. 2. We have heard Sri.Harisankar V. Menon, the learned counsel for the appellant and Sri.P.G.Jayasankar, the learned Standing counselfor the Income Tax Department. 3. In our view, since the learned Single Judge had relegated theappellant to the alternate remedy before the statutory authority it wasincumbent upon the learned Judge to protect the appellant fromrecovery proceedings pending disposal of the application by therespondent appellate authority. Accordingly, we modify the impugnedjudgment of the learned Single Judge to the limited extent of clarifyingthat pending disposal of the delay condonation application, stayapplication or appeal whichever is earlier, by the appellate authority,the recovery proceedings against the appellant for recovery of theamounts confirmed against him by Ext.P1 assessment order shall bekept in abeyance. Save for this limited modification, the rest of thedirections in the impugned judgment are not interfered with. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE mns Sd/- DR. KAUSER EDAPPAGATH JUDGE