JERUSALEM RETREAT CENTRE vs. THE INCOME TAX OFFICER (EXEMPTION)

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WP(C)/21323/2023HC KeralaKLHC01046654202303 July 2023Author: HONOURABLE MR.JUSTICE C.S.DIAS7 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the petitioner is entitled to the link to upload their stay petition. The Court reasoned that the petitioner has filed an appeal against the assessment order and wishes to file a stay petition to prevent enforcement proceedings. Given the precedent established in Ext.P9, where a similar direction was issued, the Court found it appropriate to grant the same relief. The Court directed the third respondent to provide the petitioner with the link to upload the stay petition within one week of receiving a certified copy of the judgment. Upon receiving the link, the petitioner must upload the stay petition within a further week. The third respondent is then directed to consider and dispose of the stay petition expeditiously and in accordance with law, after providing the petitioner an opportunity to be heard. Any conditional stay order must be reasoned. Until orders are passed on the stay petition, and provided the petitioner complies with the timelines, further proceedings pursuant to the assessment order and the enforcement notice are deferred.

What were the facts?

The petitioner, Jerusalem Retreat Centre, filed an appeal (Ext.P6) on April 14, 2023, against an assessment order (Ext.P5). During the pendency of this appeal before the third respondent (Commissioner of Income Tax (Appeals), National Faceless Appeal Scheme), the first respondent issued a letter (Ext.P7) on June 19, 2023, threatening to enforce the assessment order. The petitioner wished to file a stay petition (Ext.P8) in the appeal but had not been provided with a link to upload it. The petitioner cited a previous judgment (Ext.P9) of the same court in an identical situation where the third respondent was directed to provide such a link. The appeal was originally filed before the fourth respondent and subsequently transferred to the third respondent.

What were the issues?

1. Whether the petitioner is entitled to be provided with a link to upload their stay petition in the appeal pending before the third respondent, considering the circumstances and the precedent set by this Court in Ext.P9 judgment. Assessee's Contention: The petitioner argued that they are entitled to the benefit of the judgment in Ext.P9, which directed the third respondent to provide a link for uploading a stay petition in an identical situation. They contended that the inability to upload the stay petition prevents them from seeking a stay against the enforcement of the assessment order. Revenue's Contention: The judgment records that the respondents were represented by their Standing Counsel, but their specific contentions are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 3RD DAY OF JULY 2023 / 12TH ASHADHA, 1945 WP(C) NO. 21323 OF 2023 PETITIONER/S: JERUSALEM RETREAT CENTRE, AGED 44 YEARS, 1/5, THALORE P.O., THALORE, THRISSUR, REPRESENTED BY ITS TRUSTEE FR. JO PACHERIYIL, PIN – 680 306. BY ADVS. ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA JOHN VITHAYATHIL AIBEL MATHEW SIBY RESPONDENTS: 1 THE INCOME TAX OFFICER (EXEMPTION) EXEMPTION WARD, AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR, THRISSUR, PIN - 680001 2 THE ADDITIONAL/JOINT/DEPUY/ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI, PIN - 110001 3 THE COMMISSIONER OF INCOME TAX (APPEALS)) NATIONAL FACELESS APPEAL SCHEME, NEW DELHI, PIN - 110001 4 THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING I.S. PRESS ROAD, KOCHI, PIN - 682018 5 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NATIONAL E-ASSESSMENT CENTRE NEW DELHI, PIN - 110001 BY SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 21323/2023 :: 2 :: C.S.DIAS,J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 21323 of 2023 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of July, 2023

JUDGMENT This writ petition is filed, inter alia, to direct the third respondent to provide the petitioner with the link to upload the stay petition proposed to be filed in Ext.P6 appeal pending consideration before the third respondent.

2.

The petitioner’s case is that being aggrieved by Ext.P5 assessment order, the petitioner has preferred Ext.P6 appeal on 14.04.2023 before the third respondent. During the pendency of the appeal, the first respondent has issued Ext.P7 letter dated 19.06.2023 threatening to enforce Ext.P5 assessment order. The petitioner is desirous of filing Ext.P8 stay petition in Ext.P6 appeal. But, the petitioner has not been provided with the link to upload the stay petition. This Court in an identical situation, by Ext.P9 judgment dated 22.02.2022, has directed the third respondent to provide the petitioner therein with the link to upload the stay petition. Therefore, the petitioner is entitled to the benefit of the said judgment. Hence this writ petition.

3.

Heard Sri. Joseph Markose, the learned Senior Counsel for the petitioner and Sri. Christopher Abharaham, learned Standing Counsel for the respondents.

4.

Having considered the pleadings and the materials on record and taking note of the fact that Ext. P6 appeal which was originally filed before the fourth respondent and subsequently transferred to the third respondent, I am of the view that the petitioner is entitled for the link to upload Ext.P8 stay petition. Resultantly, I order the writ petition as follows: 1) The third respondent is directed to provide the petitioner with the link to upload Ext. P8 stay petition within one week from the date of receipt of the certified copy of this judgment. 2) On receipt of the link, the petitioner shall file/upload Ext.P8 stay petition within a further period of one week. 3) If the petitioner uploads the stay petition, the third respondent is directed to consider and dispose of the stay petition, in accordance with law and as expeditiously as possible, after affording the petitioner an opportunity of being heard. 4) Needless to state, if the third respondent proposes to pass a conditional order of stay, he shall state reasons for the same. 5) Until such time orders are passed on the stay petition, provided the petitioner complies with the time period fixed by this Court, all further proceedings pursuant to Exts.P5 and P7 shall stand deferred. C.S.DIAS JUDGE Rv

Appendix — schedule of exhibits
APPENDIX OF WP(C) 21323/2023 PETITIONER’S EXHIBITS: Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE NO. AABTJ9833B/09/15-16/T- 0170 DATED 23-05-2016 UNDER SECTION 12AA OF THE INCOME TAX ACT 1961 Exhibit P2 TRUE COPY OF THE NOTICE UNDER SECTION 142(1) DATED 07.11.2022 FOR ASSESSMENT YEAR 2015-16 ISSUED UNDER SECTION 142(1) OF THE INCOME TAX ACT, 1961 Exhibit P3 TRUE COPY OF THE REPLY DATED 19.01.2023 UPLOADED BY THE PETITIONER (WITHOUT ENCLOSURES) Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 07.03.2023 ISSUED BY THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT TO THE PETITIONER Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 16.03.2023 ALONG WITH COMPUTATION SHEET AND DEMAND NOTICE ISSUED BY THE ASSESSING OFFICER Exhibit P6 TRUE COPY OF THE APPEAL DATED 14.04.2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE LETTER DATED 19.06.2023 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P8 TRUE COPY OF THE APPLICATION DATED 29.06.2023 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT Exhibit P9 TRUE COPY OF THE JUDGMENT DATED 22.02.2022 OF THIS HONOURABLE COURT IN W.P.(C) NO. 5808 OF 2022 True Copy P.S to Judge. rv W.P.(C) No. 21323/2023 :: 7 ::

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