WAYANAD SOCIAL SERVICE SOCIETY vs. THE ASST.COMMISSIONER OF INCOME TAX,

WP(C)/8129/2019HC KeralaKLHC01020719201918 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the 2nd respondent (Commissioner of Income Tax (Appeals)) to consider the stay application filed by the petitioner within a period of two months after issuing notice to the petitioner. Furthermore, the Court ordered that all recovery proceedings based on the assessment order shall be kept in abeyance until the disposal of the stay application. The Court did not decide on the merits of the appeal or the stay application itself, but rather on the procedural aspect of ensuring the stay application is considered. The ratio is that a stay application filed along with an appeal should be considered expeditiously, and recovery proceedings should be held in abeyance pending such consideration.

What were the facts?

The petitioner, Wayanad Social Service Society, filed an appeal against an assessment order (Ext.P1) before the Commissioner of Income Tax (Appeals) (2nd respondent). Along with the appeal, the petitioner also filed a stay application (Ext.P3). The present writ petition was filed before the High Court of Kerala seeking a direction to the 2nd respondent to consider the stay application. The assessment order was passed by the Assistant Commissioner of Income Tax, Exemption Circle, Kochi (1st respondent). The Deputy Commissioner of Income Tax (Exemptions) is also listed as a respondent.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to consider the stay application filed by the petitioner? The petitioner contended that they have filed an appeal and a stay application against the assessment order and sought a direction for the expeditious disposal of the stay application. The revenue's contentions are not 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 A.MUHAMED MUSTAQUE MONDAY, THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940 WP(C).No.8129 of 2019 PETITIONER: WAYANAD SOCIAL SERVICE SOCIETY 1, MANANTHAVADY, WAYANAD-670 645, REPRESENTED BY ITS SECRETARY, POWLOSE KOOTTALA JOSEPH. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST.COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, KOCHI-682018. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) KOCHI-3. 3 DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS) 2ND FLOOR, SAN JUAN TOWERS, I.S. PRESS ROAD, KOCHI-682 018. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.8129/2019 2

J U D G M E N T The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. Considering the facts and circumstances of the case, there shall be a direction to the 2nd respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.8129/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017, DATED 24-12-2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. DATED 02-02-2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17, DATED 02-02-2019. EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DATED 07-03-2019. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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