VEGETABLE AND FRUIT PROMOTION COUNCIL vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)

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WP(C)/7842/2019HC KeralaKLHC01019973201915 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to dispose of the stay applications (Exts. P9 to P12) within a period of two months from the date of the order. Pending the disposal of these stay applications, recovery proceedings against the petitioner were ordered to be stayed. The writ petition was disposed of with these directions. The court did not decide on the merits of the appeals themselves, focusing solely on the procedural aspect of the stay applications.

What were the facts?

The petitioner, Vegetable and Fruit Promotion Council, Kerlam, filed appeals before the second respondent (Commissioner of Income Tax (Appeals)) for assessment years 2011-2012 and 2016-2017, challenging assessment orders marked as Exts. P1, P3, and P5. The appeals were pending before the second respondent, and the petitioner had also filed stay applications (Exts. P9 to P12). The present writ petition was filed before the High Court of Kerala seeking directions regarding these pending appeals and stay applications.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending stay applications filed by the petitioner. Assessee's Contention: The petitioner, Vegetable and Fruit Promotion Council, Kerlam, sought a direction from the High Court for the expeditious disposal of its stay applications pending before the Commissioner of Income Tax (Appeals). The petitioner had filed appeals against assessment orders for assessment years 2011-2012 and 2016-2017. Revenue's Contention: The judgment does not record any specific contentions from the revenue. The revenue was represented by the Deputy Commissioner of Income Tax (Exemptions) and the Commissioner of Income Tax (Appeals) as respondents.

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 FRIDAY ,THE 15TH DAY OF MARCH 2019 / 24TH PHALGUNA, 1940 WP(C).No. 7842 of 2019 PETITIONER: VEGETABLE AND FRUIT PROMOTION COUNCIL, KERALAM, MYTHRI BHAVAN, CSEZ-P.O., NEAR DOORADARSHAN KENDRA, KAKKANAD,KOCHI-682 037-RERPESENTED BY ITS CHIEF EXECUTIVE OFFICER, SHRI SAJI JOHN BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) 2ND FLOOR,SAN JUAN TOWERS, I.S.PRESS ROAD, KOCHI-682 018 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 28/243, “POORNIMA”, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. SMT. THUSHARA JAMES, GOVERNMENT PLEADER SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7842 of 2019 -2-

JUDGMENT The petitioner, impugning Exts. P1, P3 and P5 assessment orders filed appeals for the amenment years 2011 to 2012 and 2016 to 2017. Exts. P2, P4 and P6 are the appeals pending before the second respondent. The petitioner also moved stay applications. There shall be a direction to the second respondent to dispose the stay applications produced as Exts. P9 to P12 within a period of two months. Till then, recovery proceedings shall be stayed.

The writ petition is disposed of as above. A.MUHAMED MUSTAQUE akv JUDGE -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 25.3.2014 PASSED, U/S.143(3) R.W.S.147 OF THE INCOME TAX ACT, BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2011-12 EXHIBIT P2OF MEMORANDUM OF APPEAL DATED 21.4.2014 FILED BY THE PETITONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P3OF ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 17.12.2018 PASSED, U/S.143(3) R.W.S.147 OF THE INCOME TAX ACT, BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2011-12 EXHIBIT P4OF MEMORANDUM OF APPEAL DATED 11.3.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2011-12 EXHIBIT P5OF ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 26.12.2018 PASSED, U/S.143(3) R.W.S.147 OF THE INCOME TAX ACT, BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2016-17 EXHIBIT P6OF MEMORANDUM OD APPEAL DATED 16.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2016- 17 EXHIBIT P7OF NOTICE DATED 20.2.2019 ISSUED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P8OF NOTICE DATED 20.2.2019 ISSUED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2016-17 EXHIBIT P9OF STAY PETITION DATED 11.3.2019 SUBMITTED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE ASST.YEAR 2011-12 -4- EXHIBIT P10OF STAY PETITION DATED 6.3.2019 SUBMITTED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE ASST. YEAR 2016-17 EXHIBIT P11OF STAY PETITION DATED 11.3.2019 SUBMITTED BEFORE THE 1ST RESPONDENT BY THE PETITIONER FOR THE ASST. YEAR 2011-12 EXHIBIT P12OF STAY PETITION DATED 6.3.2019 SUBMITTED BEFORE THE 1ST RESPONDENT BY THE PETITIONER FOR THE ASST. YEAR 2016-17 RESPONDENT'S/S EXHIBITS:NIL. //// CA TO JUDGE

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