SHALOM CHARITABLE MINISTRIES OF INDIA vs. THE INCOME TAX OFFICER(EXEMPTIONS)
What did the High Court hold?
The High Court of Kerala held that the petitioner's prayer for expeditious disposal of the stay application is reasonable. The Court acknowledged that the petitioner has availed the remedy of appeal under the Income Tax Act. Therefore, to meet the ends of justice, the Court directed 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 disposal. No issue was expressly left undecided.
What were the facts?
The petitioner, M/s. Shalom Charitable Ministries of India, represented by its Managing Trustee, K.T. Thomas, is aggrieved by an assessment order dated December 30, 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, as they have availed the statutory remedy of appeal. The Income Tax Act provides for such remedies, and undue delay in considering a stay application prejudices the assessee. Revenue's contention: The judgment records no specific contention from the revenue regarding the expeditious disposal of the stay application.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
J U D G M E N T Heard the learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents.
The petitioner, aggrieved by the assessment order dated 30.12.2018, 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.
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.
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. 8958/2019 -3- The writ petition ordered as indicated above. S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 30.12.2018 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE 2016-17 DATED 31.1.2019 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 31.1.2019
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