Wa/2036/2023 Of T.s.aji 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. 2031 OF 2023 AGAINST THE JUDGMENT WP(C) 33920/2023 OF HIGH COURT OF KERALAAPPELLANT/PETITIONER: T.S. AJIAGED 50 YEARSS/O. LATE SUNNY THANDEKKATTU THOMAS, THANDEKKATTILHOUSE, MEENANGADI P.O., WAYANAD DISTRICT, PIN - 673591 BY ADV S.ANANTHAKRISHNAN RESPONDENTS/RESPONDENT: 1INCOME TAX OFFICERWARD NO.1, KALPETTA, PIN - 673122 2COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN - 6730013NATIONAL FACELESS APPEALS CENTREC-BLOCK, SPM CIVIC CENTRE, NEW DELHI, REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NFAC)., PIN - 110001 SC: ADV CHRISTOPHER ABRAHAM THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON05.12.2023, ALONG WITH WA NO.2036/2023, THE COURT ON THESAME DAY DELIVERED THE FOLLOWING: -:2:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATHTUESDAY, THE 5 DAY OF DECEMBER 2023/14TH AGRAHAYANA, 1945 WA NO. 2036 OF 2023 AGAINST THE JUDGMENT WP(C) 33911/2023 OF HIGH COURT OFKERALA APPELLANT/PETITIONER: T.S.AJIAGED 50 YEARSS/O. LATE SUNNY THANDEKKATTU THOMAS, THANDEKKATTIL HOUSE, MEENANGADI P.O., WAYANAD DISTRICT, PIN - 673591 BY ADV S.ANANTHAKRISHNAN RESPONDENT/RESPONDENTS: 1INCOME TAX OFFICERWARD NO.1, KALPETTA, WAYANAD, PIN - 6731222COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN - 673001 3NATIONAL FACELESS APPEALS CENTREC-BLOCK, SPM CIVIC CENTRE, NEW DELHI, REPRESENTEDBY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NFAC), PIN - 110001 WA Nos.2031 & 2036/2023 -:3:- OTHER PRESENT: SC ADV CHRISTOPHER ABRAHAM THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON05.12.2023, ALONG WITH WA NO.2031/2023, THE COURT ON THESAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Dr. Kauser Edappagath, J. In these writ appeals, the appellant is aggrieved by the identical orders passed by the 1[st] respondent to remit 20% of thedemand as a condition for treating him as a person not in default. 2.The appellant's father was an assessee under theIncome Tax Act, 1961 (for short, the IT Act). Aggrieved by theassessment order, the appellant's father preferred statutoryappeals before the Commissioner of Income Tax (Appeals). Theappellant's father also moved an application u/s 220(6) of the ITAct before the 1[st] respondent. In response to the said application,the 1[st] respondent asked the appellant's father to remit 20% ofthe demand as a condition for treating him as a person not indefault. In the meanwhile, the appellant's father died. Theappellant filed writ petitions challenging the said condition WA Nos.2031 & 2036/2023 -:5:- imposed. After hearing both sides, the learned Single Judge dismissed the writ petitions. The appellant is before uschallenging the judgments in the writ petitions. 3.We have heard Sri.S. Ananthakrishnan, the learnedcounsel for the appellant and Sri.Christopher Abraham, thelearned standing counsel for the income tax department. As stated already, the appeals preferred by the appellant's WA Nos.2031 & 2036/2023 -:5:- imposed. After hearing both sides, the learned Single Judge dismissed the writ petitions. The appellant is before uschallenging the judgments in the writ petitions. 3.We have heard Sri.S. Ananthakrishnan, the learnedcounsel for the appellant and Sri.Christopher Abraham, thelearned standing counsel for the income tax department. As stated already, the appeals preferred by the appellant's father against the assessment orders are pending before theAppellate Authority/the Commissioner of Income Tax (Appeals).The appellant can very well move stay applications before theAppellate Authority. It appears that the appellant has moved nosuch stay applications. The learned Single Judge has granted oneweek's time to the appellant to file the stay applications. We seeno illegality in the impugned judgments. Hence, we dismiss thewrit appeals. However, if the appellant prefers stay applicationsbefore the Commissioner of Income Tax (Appeals) within oneweek from today, he shall consider and dispose of either the stayapplications or the appeals itself within a period of three weeks -:6:- after the receipt of the stay applications after hearing both sides. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE Rp