PK Ramachandran Vs ACIT (Kerala High Court)
The petitioner approached the Kerala High Court apprehending coercive recovery of tax demand arising from the assessment order for AY 2019–20, while a statutory appeal and stay petition were pending before the appellate authority. The appeal had been filed with a 25-day delay. The petitioner submitted that the assessment order had initially been challenged through a writ petition, which was later disposed of with liberty to pursue statutory remedies, and contended that if the period during which the writ petition remained pending was excluded, the appeal would be within limitation.
Considering the limited relief sought, the Kerala High Court directed that no recovery proceedings shall be initiated in respect of the assessment order until the appellate authority considers and decides the stay petition. The Court clarified that the appellate authority shall examine the stay petition on merits only if it first condones the delay in filing the statutory appeal. The writ petition was disposed of with these directions.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The petitioner has approached this Court apprehending that steps will be taken to recover amounts determined as payable by the petitioner in terms of Ext.P1 order of assessment for the assessment year 2019-2020 at a time when an appeal against Ext.P1 order of assessment along with an application for stay is pending before the 2nd respondent. The appeal has been preferred with a delay of 25 days.
