M/S ARCHDIOCESE OF TRIVANDRUM vs. COMMISSIONER OF INCOME TAX (APPEALS)

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WP(C)/11383/2019HC KeralaKLHC01028600201910 April 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the first respondent, the Commissioner of Income Tax (Appeals), to consider and dispose of the stay petitions (Exts. P3 and P4) as expeditiously as possible, preferably within two months from the date of receipt of a copy of the judgment. Furthermore, the appeals (Exts. P1 and P2), if otherwise in order, are to be considered and disposed of within four months from the date of the judgment. As an interim measure, recovery proceedings pursuant to the order under appeal before the second respondent were stayed for two months from the date of the judgment. The core principle applied is that statutory authorities should act with reasonable dispatch in disposing of pending matters, and the court can issue directions to ensure this.

What were the facts?

The petitioner, M/s Archdiocese of Trivandrum, represented by its Procurator, filed a writ petition seeking a direction for the Commissioner of Income Tax (Appeals) to expeditiously consider and dispose of their appeals (Exts. P1 and P2) and stay petitions (Exts. P3 and P4). The appeals and stay petitions were filed against an order passed by the Assistant Commissioner of Income Tax (Exemption Circle), Thiruvananthapuram. The revenue was represented by the Commissioner of Income Tax (Appeals) and the Commissioner of Income Tax (Exemptions). The procedural history involves the filing of appeals and stay petitions before the first respondent.

What were the issues?

1. Whether the Tribunal should be directed to dispose of the stay petitions (Exts. P3 and P4) expeditiously, and if so, within what timeframe? 2. Whether the Tribunal should be directed to dispose of the appeals (Exts. P1 and P2) expeditiously, and if so, within what timeframe? Assessee's Contention: The petitioner argued that the Commissioner of Income Tax (Appeals) should be directed to consider and dispose of the pending stay petitions and appeals without undue delay. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the timeframe for disposal. The revenue was represented by their Standing Counsel.

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 WEDNESDAY, THE 10TH DAY OF APRIL 2019 / 20TH CHAITHRA, 1941 WP(C).No. 11383 of 2019 PETITIONER/S: M/S ARCHDIOCESE OF TRIVANDRUM PAN AAEFA5501G,ARCHDIOCESE HOUSE, PATTOM PALACE P.O.TRIVANDUM 695 004, REPRESENTED BY PROCURATOR, FR. THOMAS KAYYALACKAL, S/O VARUGHESE GEEVARUGHESE KAYYALACKAL,AGED 40 YEARS. BY ADVS. SRI.SANTHOSH MATHEW SMT.KARTHIKA MARIA SRI.ANIL SEBASTIAN PULICKEL SRI.ARUN THOMAS SRI.JENNIS STEPHEN SRI.VIJAY V. PAUL RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) THIRUVANANTHAPURAM, NARMADA BUILDING, 2ND FLOOR AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, KERALA 695 003. 2 COMMISSIONER OF INCOME TAX (EXEMPTIONS), 2ND FLOOR, SAN JUAN TOWERS, BEHIND CENTRAL REVENUE BUILDING, OLD RAILWAY STATION CROSS ROAD, KOCHI 682 018 3 ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLOE, THIRUVANANTHAPURAM, NARMADA BUILDING, 1ST FLOOR AAYAKAR BHAVAN, PEROORKADA ROAD, NEAR KOWDIAR, THIRUVANANTHAPURAM, KERALA 695 003. W.P.(C) No. 11383/2019 -2- OTHER PRESENT: SC SRI. CHRISTOPHER ABRAHAM., OS. JOS WINSON THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

J U D G M E N T Heard Smt. Karthika Maria holding for the learned counsel for the petitioner and Sri O.S. Jos Winson, holding for the learned Standing Counsel for the respondents.

2.

The petitioner prays for a direction to the first respondent to consider and dispose of Exts.P3 and P4 stay petitions and Exts.P1 and P2 appeals expeditiously.

3.

Having regard to the circumstances of the case the writ petition is disposed of directing the first respondent to consider and dispose of Exts.P3 and P4 stay petitions as expeditiously as possible, preferably within two months from -3- the date of receipt of a copy of this judgment. Exts.P1 and P2 appeals, if otherwise in order, to be considered and disposed of within four months from today. Recovery proceedings pursuant to the order under appeal before the second respondent are stayed for two months from today. S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE FORM 35 APPEAL PREFERRED BEFORE THE 1ST RESPONDENT FOR THE AY 2014-15 DATED 27.1.2017 EXHIBIT P2OF THE FORM 35 APPEAL PREFERRED BEFORE THE 1ST RESPONDENT FOR THE AY 2015-16 DATED 30.1.2018 EXHIBIT P3OF THE PETITION FOR STAY FOR THE ASSESSMENT YEARS 2014-15 DATED 20TH MARCH,2017 -4- EXHIBIT P4OF THE PETITION FOR STAY FOR THE ASSESSMENT YEARS 2015-16 DATED 2ND APRIL 2019 EXHIBIT P5OF THE CHALLANS EVIDENCING PAYMENTS MADE BY THE PETITIONER TOWARDS THE DEMAND RAISED EXHIBIT P6OF THE ARREAR DEMAND NOTICE DATED 14.1.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 13.3.2019 EXHIBIT P8OF THE ASSESSMENT ORDER DATED 19.1.2018 FOR THE AY 2016-17

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