THE MANNARKKAD TALUK AIDED SCHOOL vs. THE INCOME TAX OFFICER

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WP(C)/8951/2019HC KeralaKLHC01022577201925 March 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala found the petitioner's prayer for expeditious disposal of the stay application to be reasonable. The Court acknowledged that the petitioner had availed the remedy of appeal under the Income Tax Act. Consequently, the Court issued a direction to the appellate authority (the second respondent) to consider and dispose of the stay application (Exhibit P3) as expeditiously as possible, preferably within two months from the date of the order. The Court did not decide on the merits of the assessment order or the stay application itself, but rather on the procedural aspect of its timely consideration.

What were the facts?

The petitioner, Mannarkkad Taluk Aided School Employees Co-operative Credit Society Ltd., is aggrieved by an assessment order dated December 28, 2018. The petitioner has filed an appeal and a stay petition before the appellate authority. The present writ petition has been filed because the appellate authority has not yet considered and disposed of the stay application. The petitioner seeks expeditious disposal of their stay application.

What were the issues?

1. Whether the petitioner is entitled to an expeditious disposal of their stay application by the appellate authority, given that an appeal has already been filed under the Income Tax Act. Assessee's Contention: The petitioner argues that their prayer for expeditious disposal of the stay application is reasonable and that the remedy of appeal has been availed. The petitioner seeks a direction for the appellate authority to consider and dispose of the stay application promptly. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the petitioner's prayer for expeditious disposal.

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 MONDAY ,THE 25TH DAY OF MARCH 2019 / 4TH CHAITHRA, 1941 WP(C).No. 8951 of 2019 PETITIONER/S: THE MANNARKKAD TALUK AIDED SCHOOL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD.NO.P 945, MANNARKKAD, PALAKKAD-678 582, REPRESENTED BY ITS SECRETARY, VINEETHA M.S., AGED 42, D/O. SUBRAMANIAN M. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD 4, AYAKAR BHAVAN, PALAKAKD-678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) SAKTHAN NAGAR, THRISSUR-680 021. OTHER PRESENT: SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.8951/2019 -2-

J U D G M E N T Heard the learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents.

2.

The petitioner, aggrieved by the assessment order dated 28.12.2018, has filed appeal and stay petition, evidenced as Exhibits P2 and P3. Now the grievance of the petitioner is that the appellate authority is yet to consider and dispose of the stay application moved by the petitioner.

3.

I have perused the records. I am satisfied that the prayer of the petitioner for expeditious disposal of stay application is reasonable, the remedy of appeal since is availed under the Income Tax Act. The following direction is issued to meet the ends of justice.

4.

The appellate authority/the second respondent considers and disposes of the stay application (Ext.P3) as expeditiously as possible, preferably within two months from today.

W.P.(C) No.8951/2019 -3- The writ petition ordered as indicated above. S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2016-17 ISSUED BY THE IST RESPONDENT DATED 28.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 19.1.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 19.1.2019.

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