Wa/2032/2023 Of Puliyammakkal Mathai Sebastian v. 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 TUESDAY, THE 5 DAY OF DECEMBER 2023/14TH AGRAHAYANA, 1945WA NO. 2032 OF 2023 AGAINST THE JUDGMENT WP(C) 32712/2023 OF HIGH COURT OFKERALA APPELLANT/PETITIONER: PULIYAMMAKKAL MATHAI SEBASTIANAGED 66 YEARSPULIYAMMAKKAL HOUSE, CHEERAL P.O., SULTHAN BATHERYVIA, WAYANAD DISTRICT, PIN - 673592 BY ADV S.ANANTHAKRISHNAN RESPONDENTS/RESPONDENT: 1INCOME TAX OFFICER AYAKAR BHAVAN, KALPETTA, PIN - 673122 2THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT REPRESENTED BY INCOME TAX OFFICER , AYAKAR BHAVAN,KALPETTA, PIN - 673122REPRESENTED BY INCOME TAX OFFICER , AYAKAR BHAVAN,KALPETTA, PIN - 673122 3THE COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN - 673001AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN - 673001 4NATIONAL FACELESS APPEAL CENTREC BLOCK, SPM CIVIC CENTRE, NEW DELHI - 110001, REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NFAC), PIN - 110001 WA Nos. 2032 & 2033/2023 -:2:- SC: ADV CHRISTOPHER ABRAHAM THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON05.12.2023, ALONG WITH WA NO.2033/2023, THE COURT ON THESAME DAY DELIVERED THE FOLLOWING: -:3:- IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH TUESDAY, THE 5 DAY OF DECEMBER 2023/14TH AGRAHAYANA, 1945 WA NO. 2033 OF 2023 AGAINST THE JUDGMENT WP(C) 33743/2023 OF HIGH COURT OFKERALA APPELLANT/PETITIONER: PUNATHIL NISHRIYAAGED 45 YEARSD/O PUNATHIL MUHAMMED, HANAWHEELS, NEAR AYYAPPA TEMPLE, KALPETTA WAYANAD KERALA, PIN - 673121 BY ADV S.ANANTHAKRISHNAN RESPONDENTS/RESPONDENT: 1INCOME TAX OFFICERWARD NO.1, KALPETTA, PIN - 673122 2COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN - 673001 3NATIONAL FACELESS APPEALS CENTREREPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NFAC), C-BLOCK, SPM CIVIC CENTRE, NEW DELHI, PIN - 110001 OTHER PRESENT: -:4:- SC: ADV CHRISTOPHER ABRAHAM THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON05.12.2023, ALONG WITH WA NO.2032/2023, THE COURT ON THESAME DAY DELIVERED THE FOLLOWING: -:5:- J U D G M E N T Dr. Kauser Edappagath, J. In these writ appeals, the appellants are aggrieved by the identical orders passed by the 1[st] respondent to remit 20% of thedemand as a condition for treating them as persons not indefault. 2. Both the appellants are assessees under the Income Tax Act, 1961 (for short, the IT Act). Aggrieved by the assessmentorder, the appellants preferred statutory appeals before theCommissioner of Income Tax (Appeals). The appellants alsomoved an application u/s 220(6) of the IT Act before the 1[st]respondent. In response to the said application, the 1[st]respondent asked the appellants to remit 20% of the demand asa condition for treating them as persons not in default. Theappellants filed writ petitions challenging the said condition WA Nos. 2032 & 2033/2023 -:6:- imposed. After hearing both sides, the learned Single Judgedismissed the writ petitions. The appellants are before uschallenging the judgments in the writ petitions. 3.We have heard Sri.S. Ananthakrishnan, the learnedcounsel for the appellants and Sri.Christopher Abraham, thelearned standing counsel for the income tax department. WA Nos. 2032 & 2033/2023 -:6:- imposed. After hearing both sides, the learned Single Judgedismissed the writ petitions. The appellants are before uschallenging the judgments in the writ petitions. 3.We have heard Sri.S. Ananthakrishnan, the learnedcounsel for the appellants and Sri.Christopher Abraham, thelearned standing counsel for the income tax department. As stated already, the appeals preferred by the appellantsagainst the assessment orders are pending before the AppellateAuthority/the Commissioner of Income Tax (Appeals). Theappellants can very well move stay applications before theAppellate Authority. It appears that the appellants have moved nosuch stay applications. The learned Single Judge has granted oneweek's time to the appellants to file the stay applications. Wesee no illegality in the impugned judgments. Hence, we dismissthe writ appeals. However, if the appellants prefer stayapplications before the Commissioner of Income Tax (Appeals)within one week from today, he shall consider and dispose ofeither the stay applications or the appeals itself within a period of WA Nos. 2032 & 2033/2023 -:7:- three weeks after the receipt of the stay applications afterhearing both sides. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- JUDGE DR. KAUSER EDAPPAGATH Rp