Nassar Parackal Vs ITO (Kerala High Court)
Appeal Heard, Orders Awaited – Kerala HC Halts Recovery Till NFAC Decides Case- Orders to Be Issued Within Two Months
The petitioner, an assessee under the Income-tax Act, challenged the initiation of recovery proceedings arising from an assessment order dated 28.01.2024 for A.Y. 2013–14, even though his appeal & stay petition were already pending before the CIT(A)/NFAC.
The petitioner submitted that the appeal hearing notice was issued on 15.07.2025, & he had filed detailed written submissions on 13.08.2025. Since the matter was fully heard & orders were awaited, any coercive recovery action would cause undue hardship.
Justice Ziyad Rahman observed that as the appeal was already heard & pending final orders, recovery proceedings based on the impugned assessment should be kept in abeyance. Accordingly, the Court directed the CIT(A)/NFAC to dispose of the pending appeal within two months, & until such decision, all recovery proceedings shall remain stayed.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The petitioner is an assessee under the provisions of the Income Tax Act, 1961 and being aggrieved by Ext.P1 order of assessment, for the year 2013-14, the petitioner submitted Ext.P2 appeal, which is now pending before the 2nd respondent. Hearing of the the appeal is intimated as per Ext.P4 notice dated 15.07.2025 pursuant to which the petitioner has already submitted Ext.P5 written submissions on 13.08.2025. Now the orders are awaited. In the meantime, the recovery proceedings were initiated against him and this writ petition is submitted in such circumstances.
