Recovery Proceedings under Income Tax Act during pendency of Stay Application: Kerala HC directs to Decide Appeal within 3 months [Read Order]
![Recovery Proceedings under Income Tax Act during pendency of Stay Application: Kerala HC directs to Decide Appeal within 3 months [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Recovery-Proceedings-Income-Tax-Act-during-pendency-of-Stay-Application-Kerala-HC-directs-to-Decide-Appeal-TAXSCAN.jpg "Recovery Proceedings under Income Tax Act during pendency of Stay Application: Kerala HC directs to Decide Appeal within 3 months [Read Order]")
The Kerala High Court directed to decide the appeal within 3 months as the recovery Proceedings under Income Tax Act, 1961 during pendency of stay application. Biju Krishna Pillai ,the petitioner filed the writ petition to issue a direction to the first respondent, Commissioner of Income Tax (Appeals) to dispose of appeal and application for stay of proceedings for recovery of...
The Kerala High Court directed to decide the appeal within 3 months as the recovery Proceedings under Income Tax Act, 1961 during pendency of stay application.
Biju Krishna Pillai ,the petitioner filed the writ petition to issue a direction to the first respondent, Commissioner of Income Tax (Appeals) to dispose of appeal and application for stay of proceedings for recovery of tax assessed vide assessment order dated and to quash letter.
Sri.Jose Joseph, Standing Counsel for the Income Tax Department submitted that now appeals are being decided by the National Faceless Appeal Centre.
The counsel for the petitioner has invited attention of the Court to order dated 17.8.2023, whereby the appeal filed in the case of the brother of the petitioner was allowed by the National Faceless Appeal Centre, Delhi.
It was submitted that petitioner's case is identically situated to that of his brother and since the appeal filed in the case of his brother was allowed, petitioner is also entitled to the same treatment in the appeal pending before the National Faceless Appeal Centre against the assessment order dated 19.12.2019 in respect of the assessment year 2017-18. He further submitted that if demand is made in pursuance to the assessment order, petitioner would be prejudiced.
Shri.Jose Joseph, Standing Counsel for the Department submitted that as per the records, neither appeal nor stay petition has been decided.
Justice Dinesh Kumar Singh directed that the appellate authority, i.e. the National Faceless Appeal Centre, Delhi to decide appeal filed by the petitioner against the assessment order dated 19.12.2019 as expeditiously as possible, at any rate, within a period of three months from today. No coercive steps for recovery of the demand shall be taken against the petitioner for the said period.
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
