Wa/119/2024 Of Chalakkal Antony Jose Valloor v. The Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax/ Income-Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH FRIDAY, THE 2 DAY OF FEBRUARY 2024 / 13TH MAGHA, 1945WA NO. 119 OF 2024 AGAINST THE JUDGMENT DATED 20.12.2023 IN WP(C) 37397/2023 OFHIGH COURT OF KERALA APPELLANT: CHALAKKAL ANTONY JOSE VALLOOR,AGED 57 YEARSS/O ANTONY,CHALAKKAL HOUSE,PUTHENPEEDIKA, ANTHIKAD, PIN - 680642 BY ADVS.NITISH SATHESH SHENOYM.S.INSAAF MUHAMMEDUSHERRY SAMUEL OOMMENSREELEKSHMI BENSUKUMAR NAINAN OOMMEN RESPONDENTS: 1THE ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE, 4TH FLOOR,MAYUR BHAWAN,CONNAUGHT CIRCUS,NEW DELHI, PIN- 110001 2THE NATIONAL FACELESS APPEAL CENTRE (NFAC),MAYUR BHAWAN,CONNAUGHT LANE,BARAKHAMBA,NEW DELHI -REPRESENTED BY ITS COMMISSIONER, PIN - 110001 W.A.No.119/2024 -:2:- 3THE COMMISSIONER OF INCOME-TAX,AAYAKAR BHAVAN,ST NAGAR,TRICHUR, PIN - 680001AAYAKAR BHAVAN,ST NAGAR,TRICHUR, PIN - 680001 4THE INCOME-TAX OFFICER,WARD 2(1),THRISSUR,AAYAKAR BHAVAN,INCOME TAX OFFICE,SHAKTHANTHAMPURAN NAGAR,THRISSUR,KERALA, PIN - 680001 SC-G.KEERTHIVASSRI. P.G.JAYASHANKER, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON02.02.2024, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: J U D G M E N T Dated this the 2[nd] day of February, 2024 Dr. Kauser Edappagath, J. The petitioner in WP(C).No. 37397 of 2023 is the appellantherein aggrieved by the judgment dated 20.12.2023 in the WritPetition. The brief facts necessary for disposal of this Writ Appealare as follows: 2. The appellant had impugned Ext.P13 order before thisCourt in the writ petition when confronted with recovery steps forrecovery of the amounts confirmed against it by the order. It wasthe case of the appellant that against Ext.P13 order, he haspreferred Ext.P14 appeal along with Ext.P17 stay petition beforethe 2[nd] respondent, the Appellate Authority. The appellant hasalso preferred Ext.P19 application before the 3[rd] respondentseeking out of turn hearing of the appeal. In the meantime,coercive steps were taken for realisation of the demands.Therefore, the appellant preferred WP(C) No.37397/2023 before this Court. The learned Single Judge disposed of the writ petitionwith a direction to the 2[nd] respondent to consider and passappropriate order on Ext.P17 stay application. The learnedSingle Judge, however, did not grant stay of recoveryproceedings pending disposal of the stay petition by the saidrespondent. 3.We have heard Sri. Nithish Sathesh Shenoy, thelearned counsel for the appellant and Sri. G. Keerthivas, thelearned Standing counsel for the Income Tax Department. 4.In our view, since the learned Single Judge hadrelegated the appellant to the alternative remedy before thestatutory authority, it was incumbent upon the learned Judge toprotect the appellant from recovery proceedings pending disposalof the petitions by the respondent appellate authority.Accordingly, we modify the impugned judgment of the learnedSingle Judge to the limited extent of clarifying that pendingdisposal of the stay petition or appeal, whichever is earlier by theappellate authority, the recovery proceedings against theappellant for recovery of the amounts confirmed against it by W.A.No.119/2024 -:5:- Ext.P13 order shall be kept in abeyance. Ext.P19 application forearly hearing of the appeal shall also be considered by the 3[rd]respondent in accordance with law. Save for this limitedmodification, the rest of the directions in the impugnedjudgment are not interfered with. The writ appeal is disposed of as above. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGEsd/- kp DR. KAUSER EDAPPAGATH JUDGE