Muhammed Nettiparambil Badhusha Vs ITO (Kerala High Court)
The Kerala High Court ruled that an income tax appeal filed with a delay cannot be disposed of without first considering the delay petition. The case involved Muhammed Nettiparambil Badhusha, who challenged an income tax assessment order for the year 2019-2020. His appeal was filed with a delay of 105 days before the appellate authority, along with petitions for condonation of delay and stay of proceedings. The petitioner sought a directive for a time-bound disposal of his appeal.
The Income Tax Department argued that the appeal could not be decided without addressing the delay petition. Acknowledging this, the High Court directed the appellate authority to decide on the delay petition within a month and, if allowed, to consider the stay petition within the same period. Further, if the delay is condoned, the appeal must be resolved within two months. Meanwhile, all coercive proceedings related to the assessment order are to be paused until a decision on the stay petition is reached. The court disposed of the writ petition accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
As per Ext.P1, petitioner has been assessed to income tax for the assessment year 2019-2020. Challenging the aforesaid assessment order, an appeal has been preferred with a delay of 105 days before the second respondent. Petitions for condonation of delay and for stay of proceedings pursuant to the assessment order have also been filed as Ext.P3(a) and Ext.P4. The limited relief now sought for by the petitioner is for a direction to dispose of the appeal in a time bound manner.
