ARTISANS DEVELOPMENT CO OPERATIVE LTD 4429 KERALA (ARTCO LTD), vs. THE CENTRAL BOARD OF DIRECT TAXES,
What did the High Court hold?
The High Court of Kerala disposed of the writ petition with a direction to the 4th respondent, the Commissioner of Income Tax (Appeals), NFAC, to dispose of the stay application (Ext.P8) within a period of two months from the date of receipt of a copy of the judgment. The Court also ordered that recovery proceedings against the petitioner for the amount confirmed by the assessment order (Ext.P2) shall be kept in abeyance until the stay application is decided. The principle established is that appellate authorities should consider stay applications expeditiously, and recovery can be deferred pending such consideration.
What were the facts?
The petitioner, Artisans Development Co-operative Ltd (ARTCO Ltd), is challenging an assessment order (Ext.P2). ARTCO Ltd filed an appeal against this order before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (4th respondent), along with a stay application (Ext.P8). The present writ petition (WP(C) No. 16677 of 2024) was filed by ARTCO Ltd seeking a direction to the 4th respondent to consider and pass orders on the stay application. The respondents are various authorities of the Income Tax Department, including the Central Board of Direct Taxes and the Chief Commissioner of Income Tax.
What were the issues?
1. Whether the 4th respondent (Commissioner of Income Tax (Appeals), NFAC) should be directed to consider and pass orders on the stay application (Ext.P8) filed by the petitioner? Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of their stay application. Revenue's Contention: The judgment records no specific argument from the revenue regarding the direction to dispose of the stay application.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH TUESDAY, THE 30TH DAY OF APRIL 2024 / 10TH VAISAKHA, 1946 WP(C) NO. 16677 OF 2024 PETITIONER: ARTISANS DEVELOPMENT CO OPERATIVE LTD 4429 KERALA (ARTCO LTD), KOCHUVEETIL TOWERS TC 25/595/5 MODEL SCHOOL JUNCTION, THIRUVANANTHAPURAM G.P.O. THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, PIN - 695001 BY ADVS. K.P.PRADEEP T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, REPRESENTED BY ITS CHAIRMAN, PIN - 110001 2 CHIEF COMMISSIONER OF INCOME TAX, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, AAYAKAR BHAVAN, KOWADIAR, THIRUVANANTHAPURAM, PIN - 695003 3 ADDITIONAL COMMISSIONER OF INCOME TAX, ASSESSMENT UNIT, INCOME TAX DEPARTMENT,NATIONAL FACELESS ASSESSMENT CENTRE, DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003
WP(C) NO. 16677 OF 2024
- : 2 :- 4 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 SRI. CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16677 OF 2024
- : 3 :- J U D G M E N T Petitioner challenges Ext.P2 assessment order. The petitioner preferred Ext.P7 appeal before the 4th respondent challenging Ext.P2 assessment order. The petitioner has also moved Ext.P8 stay application. 2. The limited prayer of the petitioner is to give a direction to the 4th respondent to consider and pass orders on Ext.P8 stay application. Having heard the learned counsel for the petitioner and the learned Standing Counsel for income tax, this writ petition is disposed of with a direction to the 4th respondent to dispose of Ext.P8 stay application, within a period of two months from the date of receipt of a copy of this judgment. The recovery proceedings against the petitioner for recovery of the amount confirmed against it by Ext.P2 assessment order shall be kept in abeyance till then. Sd/-
DR.KAUSER EDAPPAGATH, JUDGE AS
WP(C) NO. 16677 OF 2024
- : 4 :- APPENDIX OF WP(C) 16677/2024 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE RETURN OF INCOME DATED 11-10-2022 FILED UNDER THE INCOME TAX ACT, FOR THE ASSESSMENT YEAR 2018-19 EXHIBIT P2 TRUE COPY OF THE ORDER NO DIN ITBA/AST/S/147/2023-24/1061830373(1) DATED 01-03-2024 ISSUED FOR THE YEAR 2018-19 BY THE 3RD RESPONDENT EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE ISSUED FOR THE YEAR 2018-19 BY THE 3RD RESPONDENT DATED 01-03-2024 EXHIBIT P 4 TRUE COPY OF THE PETITION DATED 14-3- 2024 SUBMITTED BEFORE THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE CIRCULAR NO 13/2023 DATED 26-7-2023 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 4-10- 2023 IN WP © NO 14224 OF 2023 EXHIBIT P7 TRUE COPY OF THE APPEAL DATED 17-04-2024 FILED FOR THE YEAR 2018-19 BEFORE THE 4TH RESPONDENT BY THE PETITIONER EXHIBIT P8 TRUE COPY OF THE STAY APPLICATION DATED 16-4-2024, FOR THE ASSESSMENT YEAR 2018- 19 EXHIBIT P9 TRUE COPY OF THE JUDGMENT IN WA NO 491 OF 2024 DATED 05-04-2024 PASSED BY THE HON'BLE DIVISION BENCH
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