M/S.SREEPATHY TRUST, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX/THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTION),

WP(C)/12464/2019HC KeralaKLHC01031136201924 April 2019Author: HONOURABLE SMT. JUSTICE P.V.ASHA4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, in its writ jurisdiction, has disposed of the writ petition by issuing a direction to the second respondent, the Commissioner of Income Tax (Appeals)-III. The direction is to consider the appeals filed by the petitioner (Exts. P2 and P9) and pass orders on the stay petitions (Exts. P3 and P10) within a period of two months from the date of receipt of a copy of the judgment. The court found that the relief sought was limited to the disposal of these pending matters. The court did not delve into the merits of the assessment orders or the appeals themselves. The principle established is that High Courts can direct appellate authorities to dispose of pending appeals and stay petitions within a stipulated timeframe when such a limited prayer is made, without adjudicating the substantive issues.

What were the facts?

The petitioner, M/s. Sreepathy Trust, represented by its Secretary, is aggrieved by assessment orders marked as Exts. P1 and P8. In response to these orders, the petitioner filed appeals (Exts. P2 and P9) and stay petitions (Exts. P3 and P10) before the Commissioner of Income Tax (Appeals)-III, the second respondent. The petitioner has approached the High Court of Kerala seeking a direction for the disposal of these pending appeals and stay petitions. The assessment orders were passed by the Assistant Commissioner of Income Tax/Deputy Commissioner of Income Tax (Exemption), the first respondent. The specific assessment years and the amounts in dispute are not recorded in the judgment.

What were the issues?

1. Whether the petitioner is entitled to a direction for the disposal of their pending appeals and stay petitions before the appellate authority? (Question of procedure) Assessee's Contention: The petitioner, M/s. Sreepathy Trust, contends that they have filed appeals and stay petitions against assessment orders and seeks a direction from the High Court for their expeditious disposal by the appellate authority. The petitioner relies on the general principle of timely disposal of appeals. Revenue's Contention: The judgment does not record any specific contentions or arguments from the revenue's side. The learned Government Pleader appeared before the court.

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 SMT. JUSTICE P.V.ASHA WEDNESDAY, THE 24TH DAY OF APRIL 2019 / 4TH VAISAKHA, 1941 WP(C).No. 12464 of 2019 PETITIONER: M/S.SREEPATHY TRUST, THEKKEMADOM BUILDINGS, THEKKEMADOM ROAD, TRICHUR-680001, REPRESENTED BY ITS SECRETARY SHRI. K.H.PARAMESHWARAN. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX/ THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), EXEMPTION CIRCLE, SANJUAN TOWER, BEHIND C.R. BUILDINGS, I.S. PRESS ROAD, KOCHI-682018. 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 28/243, POORNIMA, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682036. SRI. CHRISTOPHER ABRAHAM SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12464 of 2019 2

J U D G M E N T Aggrieved by Exts.P1 & P8 assessment orders, petitioner has submitted Exts.P2 and P9 appeals along with Exts.P3 and P10 stay petitions. Petitioner seeks a direction to dispose of the same.

Heard the learned counsel for the petitioner and the learned Government Pleader. In view of the limited relief sought, the writ petition is disposed of directing the 2nd respondent to consider Exts.P2 & P9 appeals and pass orders on Exts.P3 & P10 stay petitions within a period of two months from the date of receipt of a copy of this judgment. P.V.ASHA, JUDGE Pn APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 28.12.2018 FOR AY-2016-17 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2OF MEMORANDUM OF APPEAL DATED 28.01.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2016-

17.

EXHIBIT P3OF THE STAY PETITION DATED 25.02.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4OF THE APPLICATION DATED 1.02.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2016-

17.

EXHIBIT P5OF THE APPLICATION DATED 28.02.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2016-

17.

EXHIBIT P6OF THE APPLICATION DATED 6.03.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2016-

17.

EXHIBIT P7OF THE ORDER DATED 19.03.2019 PASSED BY THE 1ST RESPONDENT U/S 154 FOR AY-2016-17. EXHIBIT P8OF THE ASSESSMENT ORDER DATED 27.12.2018 FOR AY-2013-14 PASSED BY THE 1ST RESPONDENT. EXHIBIT P9OF MEMORANDUM OF APPEAL DATED 28.01.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-

14.

EXHIBIT P10OF THE STAY PETITION DATED 25.02.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-

14.

EXHIBIT P11OF THE APPLICATION DATED 31.01.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2013-

14.

EXHIBIT P12OF THE APPLICATION DATED 28.02.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2013-

14.

EXHIBIT P13OF THE APPLICATION DATED 6.03.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR AY-2013-

14.

EXHIBIT P14OF THE ORDER DATED 19.03.2019 PASSED BY THE 1ST RESPONDENT U/S 154 FOR AY-2013-14.

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