NAVAIKULAM FARMERS WELFARE CO-OPERATIVE SOCIETY LTD NO.1731 vs. THE CENTRAL BOARD OF DIRECT TAXES

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WP(C)/7932/2019HC KeralaKLHC01020201201915 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala directed the 3rd respondent, the Commissioner of Income Tax (Appeals), to take a decision on the stay application (Ext.P3) within a period of two months. The Court further ordered that, until a decision is taken on the stay application, recovery proceedings pursuant to the impugned assessment order shall be deferred. The writ petition was disposed of with these directions. The judgment does not provide any findings on the merits of the assessment order or the stay application itself, focusing solely on the procedural aspect of its disposal.

What were the facts?

The petitioner, Navaikulam Farmers Welfare Co-operative Society Ltd., filed an appeal against an assessment order (Ext.P1) before the Commissioner of Income Tax (Appeals) (3rd respondent). Along with the appeal, the petitioner also filed a stay application (Ext.P3) seeking a stay on recovery proceedings. The present writ petition was filed before the High Court of Kerala seeking directions regarding the disposal of the stay application.

What were the issues?

1. Whether the 3rd respondent (Commissioner of Income Tax (Appeals)) should be directed to consider and decide the stay application (Ext.P3) filed by the petitioner? (Question of procedure) Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of their stay application, which was filed along with their appeal against the assessment order. The petitioner implicitly argues that a delay in deciding the stay application would prejudice their case by allowing recovery proceedings to continue. Revenue's Contention: The judgment does not record any specific arguments from the revenue's side. However, the court's direction implies that the revenue would be bound by the outcome of the stay application and the subsequent appeal.

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. 7932 of 2019 PETITIONER: NAVAIKULAM FARMERS WELFARE CO-OPERATIVE SOCIETY LTD NO.1731 KIZHAKKE NADA, NAVAIKULAM, THIRUVANANTHAPURAM 695 603. REPRESENTED BY ITS SECRETARY JAYASRE B.S BY ADVS. DR.K.P.PRADEEP SMT.ANJANA KANNATH SMT.NEENA ARIMBOOR SMT.T.THASMI SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110 001, REPRESENTED BY ITS CHAIRMAN. 2 INCOME TAX OFFICER, WARD 2(5)-RANGE 2 AYAKAR BHAVAN, INCOME TAX, KOWADIAR, THIRUVANANTHAPURAM 695 003. 3 COMMISSIONER OF INCOME TYAX (APPEALS) THIRUVANANTHAPURAM, AYAKAR BHAVAN, INCOME TAX OFFICE, KOWADIAR, THIRUVANANTHAPURAM 695 003. THUSHARA JAMES-GP 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. 7932 of 2019 2

JUDGMENT The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 3rd respondent. The petitioner also filed Ext P3 stay application. In view of the above, there shall be a direction to the 3rd respondent to take a decision on Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be deferred. The writ petition is disposed of as above. SAS/15/03/2019 //// A.MUHAMED MUSTAQUE P.A. TO JUDGE JUDGE

WP(C).No. 7932 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. AADANO420F/2016-17 DATED 22-12-2018 ISSUED FOR THE YEAR 2016-2017 BY THE 2ND RESPONDENT EXHIBIT P2OF THE APPEAL DATED 15-01-2019 FILED FOR THE YEAR 2016-17 BEFORE THE 3RD RESPONDENT EXHIBIT P3OF THE STAY APPLICATION FILED ON 17-01-2019 BEFORE THE 3RD RESPONDENT IN EXT P2 APPEAL. EXHIBIT P4OF THE DEMAND NOTICE NO. PAN AADANO420F/W-2(5)/TVM/2018-19 DATED 07.03.2019 FOR THE YEAR 2016-17 ISSUED BY THE 2ND RESPONDENT.

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