GUJARATH CERAMIC SALES CORPORATION vs. TE INCOME TAX OFFICER

WP(C)/11455/2019HC KeralaKLHC01028765201910 April 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by directing the second respondent, the Commissioner of Income Tax (Appeals), to consider and dispose of the stay petitions (Ext.P3 series) as expeditiously as possible, preferably within two months from the date of receipt of a copy of the judgment. Additionally, the Court ordered a stay on recovery proceedings pursuant to the orders under appeal before the second respondent for a period of two months from the date of the judgment. The Court did not decide on the merits of the appeals or the stay petitions themselves, but rather on the procedural aspect of their timely disposal.

What were the facts?

The petitioner, Gujarat Ceramic Sales Corporation, filed a writ petition before the High Court of Kerala seeking a direction to the Commissioner of Income Tax (Appeals) to expeditiously consider and dispose of stay petitions. These stay petitions were filed in relation to appeals pending before the second respondent. The petitioner was represented by its Managing Partner, Sri. Nishad V.P., and the respondents were the Income Tax Officer and the Commissioner of Income Tax (Appeals). The writ petition was filed on April 10, 2019.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the Commissioner of Income Tax (Appeals) to dispose of pending stay petitions expeditiously? (Question of procedure and administrative efficiency) Assessee's Contention: The petitioner argued that the Commissioner of Income Tax (Appeals) should be directed to consider and dispose of the stay petitions filed in relation to their appeals, as indicated by the filing of Ext.P3 series of stay petitions in Ext.P2 series of appeals. Revenue's Contention: The judgment records that the learned Standing Counsel for the respondents was present and heard, but it does not explicitly detail any specific arguments made by the revenue against the petitioner's prayer. The revenue's presence and representation suggest they were aware of the proceedings.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 10TH DAY OF APRIL 2019 / 20TH CHAITHRA, 1941 WP(C).No. 11455 of 2019 PETITIONER/S: GUJARATH CERAMIC SALES CORPORATION EDAVANNA, MALAPPURAM, PIN-676 541, REPRESENTED BY ITS MANAGING PARTNER SRI. NISHAD V.P. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 TE INCOME TAX OFFICER WARD 2, TIRUR RANGE, TARIFF BAZAR, TOWN HALL ROAD, TIRUR-676 101. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, MANNANCHIRA, KOZHIKODE-673 001. OTHER PRESENT: SC SRI. CHRISTOPHER ABRAHAM ., SRI. O.S. JOS WINSON THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.11455/2019 -2- J U D G M E N T Heard Sri K.S. Hariharan Nair, the learned counsel for the petitioner and Sri Jos Winson, holding for the learned Standing Counsel for the respondents. 2. The petitioner prays for a direction to the second respondent to consider and dispose of Ext.P3 series of stay petitions in Ext.P2 series of appeals expeditiously. 3. Having regard to the circumstances of the case the writ petition is disposed of directing the second respondent to consider and dispose of Ext.P3 series of stay petitions as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. Recovery proceedings pursuant to the orders under appeal before the second respondent are stayed for two months from today. Sd/- S.V.BHATTI JUDGE jjj

W.P.(C) No.11455/2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY ORDER DATED 6.12.2018 ISSUED BY THE IST RESPONDENT FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P1 A COPY ORDER DATED 6.12.2018 ISSUED BY THE IST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P1 B COPY ORDER DATED 6.12.2018 ISSUED BY THE IST RESPONDENT FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P1 C COPY ORDER DATED 6.12.2018 ISSUED BY THE IST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 15.3.2019 AGAINST EXT.P1. EXHIBIT P2 A COPY OF APPEAL MEMORANDUM DATED 15.3.2019 AGAINST EXT.P1(A). EXHIBIT P2 B COPY OF APPEAL MEMORANDUM DATED 15.3.2019 AGAINST EXT.P1(B). EXHIBIT P2 C COPY OF APPEAL MEMORANDUM DATED 15.3.2019 AGAINST EXT.P1(C). EXHIBIT P3 COPY FO THE STAY PETITION FIELD BY THE PETITIONER DATED 15.3.2019 IN EXT.P2 APPEAL. EXHIBIT P3 A COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 15.3.2019 IN EXT P2(A) APPEAL. EXHIBIT P3 B COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 15.3.2019 IN EXT P2(B) APPEAL. EXHIBIT P3 C COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 15.3.2019 IN EXT P2(C) APPEAL.

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