Wp(C)/27623/2024 Of Shaji Ayyappan v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 5 DAY OF AUGUST 2024 / 14TH SRAVANA, 1946 WP(C) NO. 27623 OF 2024 PETITIONER/S: SHAJI AYYAPPAN,AGED 52 YEARS VILLA NO.2, MISTIC BELLS, NEAR KANIYAMPUZHA BRIDGE, EROOR P.O.,ERNAKULAM, PIN - 682306 BY ADVS.K.KRISHNAACHYUTH MENON RESPONDENT/S: 1THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, CORPORATE WARD-2 (2), I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 2NATIONAL FACELESS APPEAL CENTRE, DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS), PIN - 110001 3INCOME TAX APPELLATE TRIBUNAL,1ST FLOOR, BLOCK C-I & C-II, KENDRIYA BHAVAN, KAKKANAD, KOCHI, 1ST FLOOR, BLOCK C-I & C-II, KENDRIYA BHAVAN, KAKKANAD, KOCHI, REPRESENTED BY ITS SECRETARY, PIN - 682037 SRI. JOSE JOSEPH, SC, IT DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner suffered an order of assessment for the assessment year 2015-16 under the provisions of theIncome Tax Act, 1961 (hereinafter referred to as ‘the Act’).The petitioner filed an appeal against Ext.P1 order ofassessment, which was dismissed by Ext.P2 order. Thepetitioner is now before the Income Tax Appellate Tribunalby filing a Second Appeal, which is stated to be pendingconsideration of the Income Tax Appellate Tribunal alongwith a stay petition (Ext.P5) and an application forcondonation of delay (Ext.P4). The petitioner apprehendsthat recovery proceedings may be initiated to recover theamounts assessed as due, pending consideration of thematter by the Income Tax Appellate Tribunal. 2.Learned counsel appearing for the petitionersubmits that, pending consideration of the stay petition andthe application for condonation of delay, the recoveryproceedings may be kept in abeyance. WP(C) NO. 27623 OF 2024 3 3.Heard the learned Senior Standing Counselappearing for the Department also. 4.Having heard the learned counsel appearing forthe petitioner and the learned Senior Standing Counselappearing for the Income Tax Department and consideringthe limited nature of relief now sought for by the petitioner,this writ petition will stand disposed of, directing theIncome Tax Appellate Tribunal, Kochi Bench (the 3[rd]respondent herein) to consider and pass orders on the delaypetition and also on the stay petition filed in Ext.P3 appeal,after affording an opportunity of hearing to the petitioner,within a period of three months from the date of receipt of acertified copy of this judgment. Till such time as orders arepassed as directed above, any proceeding for recovery ofany amount assessed as due from the petitioner for theassessment year 2015-16 shall remain suspended. It ismade clear that the Tribunal needs to pass orders on theapplication for stay on merits only if it decides to condonethe delay in filing the appeal. It is also made clear that, it WP(C) NO. 27623 OF 2024 4 will be open to the Income Tax Appellate Tribunal toconsider the issue of maintainability of the stay petition onaccount of the failure to make a pre-deposit ascontemplated by the Proviso to Sub Section (2A) of Section254 of the Act. ajt Sd/-GOPINATH P.JUDGE WP(C) NO. 27623 OF 2024 5 APPENDIX OF WP(C) 27623/2024