SHREE BHADRA PARKS AND RESORTS PRIVATE LIMITED vs. JOINT COMMISSIONER OF INCOME TAX

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WP(C)/7290/2019HC KeralaKLHC01018772201912 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
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What did the High Court hold?

The High Court of Kerala directed the appellate authority to dispose of the pending appeals against the penalty orders as far as possible. Additionally, the Court ordered that recovery steps pursuant to the orders impugned in the appeals shall be kept in abeyance until the appeals are decided. The Court did not delve into the merits of the penalty orders themselves, focusing solely on the procedural aspect of timely disposal and the interim relief of staying recovery.

What were the facts?

The petitioner, Shree Bhadra Parks and Resorts Private Limited, filed appeals against penalty orders under the Income Tax Act. These appeals were pending before the appellate authority. The statutory period for disposing of these appeals was due to expire on March 31, 2019. The petitioner apprehended recovery proceedings before the appeals could be decided. The writ petition was filed seeking a direction for the disposal of the appeals and a stay on recovery.

What were the issues?

1. Whether the appellate authority should be directed to dispose of the pending appeals against penalty orders before the statutory period expires? (Question of procedure) Assessee's Contention: The petitioner argued that the statutory period for appeal disposal was nearing its end and that they apprehended recovery actions before their appeals were heard and decided. They sought a direction for timely disposal and a stay on recovery. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the issues raised by the petitioner.

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 TUESDAY ,THE 12TH DAY OF MARCH 2019 / 21ST PHALGUNA, 1940 WP(C).No. 7290 of 2019 PETITIONER: SHREE BHADRA PARKS AND RESORTS PRIVATE LIMITED, XXVII/480, SAI KIRAN, MUSEUM ROAD, CHEMBUKAVU, THRISSUR- 680 005, REPRESENTED BY ITS MANAGING DIRECTOR, K.N.NARAYANAN NAMBOODIRIPPAD. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX, RANGE-1, THRISSUR- 680 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR- 680 001. 3 INCOME TAX OFFICER, WARD 1(3), THRISSUR- 680 001. BY ADV. SRI. JOSE JOSEPH SC GP SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7290 of 2019 -2-

JUDGMENT The petitioner preferred appeals( Ext. P5 to P8 )as against the penalty orders under the Income Tax Act. The statutory period to dispose the appeals would expire on 31.03.2019. So far appeals have not been disposed. The petitioner apprehends recovery in the meanwhile. In such circumstances, there shall be a direction to the appellate authority to dispose the appeals as for as possible and in the meanwhile recovery steps pursuant to the orders impugned in the appeals shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE akv JUDGE

WP(C).No. 7290 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER ISSUED BY THE 1ST RESPONDENT UNDER SECTION 271D FOR THE AY-2013-2014 DATED 21.11.2016. EXHIBIT P2OF THE PENALTY ORDER ISSUED BY THE 1ST RESPONDENT UNDER SECTION 271E FOR THE AY-2013-2014 DATED 21.11.2016. EXHIBIT P3OF THE PENALTY ORDER ISSUED BY THE 1ST RESPONDENT UNDER SECTION 271D FOR THE AY-2014-2015 DATED 03.07.2017. EXHIBIT P4OF THE PENALTY ORDER ISSUED BY THE 1ST RESPONDENT UNDER SECTION 271E FOR THE AY-2014-2015 DATED 03.07.2017. EXHIBIT P5OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 FOR AY-2013-2014 DATED 17.04.2017. EXHIBIT P6OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2 FOR AY-2013-2014 DATED 17.04.2017. EXHIBIT P7OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P3 FOR AY-2014-2015 DATED 07.08.2017. EXHIBIT P8OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P4 FOR AY-2014-2015 DATED 07.08.2017. RESPONDENT'S/S EXHIBITS: NIL. //// CA TO JUDGE

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