In a recent ruling, the Kerala High Court stayed Income Tax recovery proceedings and directed the Commissioner of Income Tax Appeal ( CIT (A) ) to pass necessary orders on the condonation application and stay petition. The petitioner seeks a copy of the assessment order issued by the Income Tax officer for the assessment year 2018-19, under the provisions of the Income Tax Act, 1961.

The petitioner has filed a copy of the appeal before the CIT (A) along with applications for condonation of delay and stay. The sole relief sought by the petitioner was a direction to the CIT (A) to consider and pass orders on the condonation of delay petition and copy applications for stay, after affording an opportunity of hearing to the petitioner and to suspend the recovery of any amounts assessed as due, in terms of the copy of the assessment order, pending the disposal of those applications.

A single-member bench of Justice Gopinath G. observed that due to the limited nature of the relief sought by the petitioner, the Writ Petition will stand disposed of, directing the CIT (A) to consider and pass orders on the copy application for condonation of delay and a copy application for stay, after affording an opportunity of hearing to the petitioner. Till such time as orders are passed the copy application for condonation of delay and a copy application for stay, any proceedings for recovery of amounts assessed as due in terms of assessment order shall remain suspended. It is made clear that the CIT (A) needs to pass orders on merits on the application for stay, only if he decides to condone the delay in filing the appeal.