M/S.SAFE DEVELOPMENT ALMS TRUST vs. THE ASST. COMMISSIONER OF INCOME TAX

WP(C)/21709/2019HC KeralaKLHC01055454201908 August 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages
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What were the facts?

The petitioner, M/s. Safe Development Alms Trust, filed a writ petition before the High Court of Kerala seeking a direction to the appellate authority to expeditiously consider and dispose of their stay petition. The petitioner had filed an appeal against an assessment order passed under Section 143(3) r.w.s. 153A of the Income Tax Act. Along with the appeal, a stay petition was filed. The petitioner contended that the delay in disposing of the stay petition could lead to coercive recovery steps by the assessing officer, rendering the appeal ineffective. The High Court perused the relevant documents and found a prima facie case for issuing directions.

What did the High Court hold?

The High Court directed the appellate authority (second respondent) to consider and dispose of the stay petition (Ext.P3) as early as possible, preferably within two months from the date of receipt of a copy of the judgment. Additionally, the respondents were directed not to take coercive steps or recover the amounts determined in the orders under appeal for ten weeks from the date of the judgment. The court found a prima facie case for issuing these directions based on the limited prayer and grounds presented by the petitioner. No specific issue regarding the merits of the appeal or the stay petition itself was decided.

What were the issues?

1. Whether the High Court should direct the appellate authority to expeditiously consider and dispose of the stay petition filed by the assessee? (Question of procedure/mixed law and fact) Assessee's Contentions: - The mere filing of an appeal or pendency of a stay petition does not automatically grant a stay. - Delay in disposing of the stay petition could result in the assessing officer initiating recovery proceedings, making the statutory appeal academic or ineffective. - The law provides for the expeditious disposal of stay petitions to protect the interests of the appellant pending appeal. Revenue's Contentions: - The judgment does not record any specific contentions made by the revenue.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A

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 S.V.BHATTI THURSDAY, THE 08TH DAY OF AUGUST 2019 / 17TH SRAVANA, 1941 WP(C).No.21709 OF 2019(K) PETITIONER: M/S.SAFE DEVELOPMENT ALMS TRUST 1, MELAMURI, PALAKKAD, REPRESENTED BY ITS CHAIRMAN AND MANAGING TRUSTEE, P.V MOHAMMED HARIF, AGED 51, S/O. P.V HASSAN BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRLCE, THRISSUR 680 001 2 COMMISSIONER OF INCOME TAX (APPEALS) PANAMPILLY NAGAR, ERNAKULAM 682 036 BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21709 OF 2019(K) 2

JUDGMENT The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under Section 143(3) r.w.s. 153A of the Income Tax Act. The petitioner has filed the appeal along with Ext.P3 stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P3 expeditiously.

2.

The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amoun

The order continues below.

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