MELKADAKKAVUR KSHEERA VYAVASAYA SAHAKARANA SANGHAM vs. THE INCOME TAX OFFICER

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WP(C)/10419/2019HC KeralaKLHC01026203201903 April 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court acknowledged the submissions of both parties. It directed the second respondent, the Commissioner of Income Tax (Appeals), to consider and dispose of the stay petitions (Exts.P9 and P10) as expeditiously as possible, preferably within eight weeks from the date of receipt of a copy of the judgment. Additionally, the Court granted a stay on the recovery of tax demanded for Assessment Years 2011-12 and 2013-14 for a period of eight weeks from the date of the judgment. The judgment did not decide the merits of the appeals themselves, focusing solely on the procedural aspect of disposing of the stay petitions and providing interim relief.

What were the facts?

The petitioner, Melkadakkavur Ksheera Vyavasaya Sahakarana Sangham Ltd, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petitioner sought a direction for the Commissioner of Income Tax (Appeals) to expeditiously consider and dispose of stay petitions (Exts.P9 and P10) filed in appeals ITA 105/TVM/CIT(A)TVM/15-16 and ITA 106/TVM/CIT(A)TVM/15-16. The appeals pertain to assessment years 2011-12 and 2013-14. The Income Tax Officer, Ward-2(5), and the Commissioner of Income Tax (Appeals) were the respondents.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously consider and dispose of the pending stay petitions filed by the assessee? Assessee's Contention: The petitioner, through its counsel, argued for an expeditious disposal of the stay petitions to resolve the pending appeals. The petitioner sought a direction from the High Court to the second respondent (Commissioner of Income Tax (Appeals)) to consider and dispose of Exts.P9 and P10 stay petitions in ITA 105/TVM/CIT(A)TVM/15-16 and ITA 106/TVM/CIT(A)TVM/15-16. Revenue's Contention: The Standing Counsel for the respondents, Sri Christopher Abraham, was heard. No specific arguments or contentions from the revenue's side regarding the merits of the stay petitions or the delay in disposal were recorded in the judgment.

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 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941 WP(C).No. 10419 of 2019 PETITIONER/S: MELKADAKKAVUR KSHEERA VYAVASAYA SAHAKARANA SANGHAM SANGHAM LTD NO.T 17(D), REPRESENTED BY ITS SECRETARY, KADAKKAVOOR.P.O, THIRUVANANTHAPURAM DISTRICT -PIN- 695306. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD-2(5), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, 1ST FLOOR, AYAKAR BHAVAN, KOWDIAR THIRUVANANTHAPURAM DISTRICT-695003 2 THE COMMISSIONER OF INCOME TAX(APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM- 695003. OTHER PRESENT: SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 10419/2019 -2-

J U D G M E N T Heard Sri Arjun Raghavan, the petitioner's counsel and Sri Christopher Abraham, the learned Standing Counsel for the respondents.

2.

The petitioner prays for a direction to the second respondent to consider and dispose of Exts.P9 and P10 stay petitions in ITA 105/ TVM/ CIT(A)TVM/ 15-16 and ITA 106/ TVM/ CIT(A)TVM /15-16 expeditiously.

3.

Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Exts.P9 and P10 stay petitions as expeditiously as possible, preferably within eight weeks from the date of receipt of a copy of this judgment. There shall be stay of recovery of the tax demanded for the Assessment Years 2011-12 and 2013-14 for eight weeks from today. S.V.BHATTI JUDGE jjj -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE CERTIFICATE DATED 26/04/2018 ISSUED BY THE DEPUTY DIRECTOR OF DIARY DEPARTMENT, THIRUVANANTHAPURAM. EXHIBIT P2 AOF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 25/09/2015 EXHIBIT P3 AOF THE NOTICE ISSUED BY THE 1ST EXHIBIT P4 AOF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014 DATED 25/09/2015. EXHIBIT P5 AOF THE NOTICE ISSUED BY THE 1ST EXHIBIT P6 AOF THE WRITTEN SUBMISSION DATED 05/05/2018 MADE BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN ITA APPEAL FILED AGAINST EXT.P2 ASSESSMENT ORDER. EXHIBIT P7 AOF THE WRITTEN SUBMISSION DATED 05/05/2018 MADE BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN ITA APPEAL FILED AGAINST EXT.P4 ASSESSMENT ORDER. EXHIBIT P8 AOF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT DATED 07/03/2019. EXHIBIT P9 FILED IN ITA 105/TVM/CIT(A)TVM/15-16 EXHIBIT P10 FILED IN 106/TVM/CIT(A)TVCM/15-16. -4- EXHIBIT P11 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 27/03/2019 EXHIBIT P12 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 27/03/2019 EXHIBIT P13 AOF THE JUDGMENT DATED 15/03/2019 IN WP(C)NO.7966/2019

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