KUNNAMKULAM HOUSING CO-OPERATIVE SOCIETY LTD. NO. R.371 vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/21807/2023HC KeralaKLHC01047719202305 July 2023Author: HONOURABLE MR.JUSTICE C.S.DIAS6 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the first respondent to consider and dispose of the petitioner's stay petition (Ext P7) and delay condonation petition (Ext P13) expeditiously, within three months from the receipt of a certified copy of the judgment, after providing the petitioner an opportunity to be heard. If the delay is condoned and the stay petition is allowed, the first respondent must simultaneously consider the stay petition. If a conditional stay is proposed, the reasons for it must be stated. Until orders are passed on Exts P7 and P13, all further proceedings pursuant to demand notices Exts P4, P8, P10, and P12 are to be deferred. The court did not decide on the merits of the appeal itself, only on the procedural aspect of expediting the consideration of the stay and delay petitions.

What were the facts?

The petitioner, Kunnamkulam Housing Co-operative Society Ltd., filed a writ petition before the High Court of Kerala seeking a direction to the first respondent, the Commissioner of Income Tax (Appeals), to expeditiously consider and dispose of its appeal (Ext P5), stay petition (Ext P7), and delay condonation petition (Ext P13). The petitioner had filed the appeal aggrieved by an order (Ext P2) and had also filed a stay petition on September 28, 2022. A demand notice (Ext P4) was issued by the third respondent, the Income Tax Officer. The petitioner subsequently filed a petition (Ext P13) to condone the delay in filing the appeal. The petitioner further prayed for a direction to defer further proceedings pursuant to various demand notices until the appeal and stay petitions were decided.

What were the issues?

1. Whether the first respondent should be directed to consider and dispose of the petitioner's appeal, stay petition, and delay condonation petition expeditiously. The petitioner argued that the first respondent should be directed to consider and dispose of Exts P5 (appeal), P7 (stay petition), and P13 (delay petition) promptly. They also sought a direction to defer further proceedings based on demand notices (Exts P4, P8, P10, and P12) until these matters were resolved. The revenue did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1 WP(C) No.21807 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 5TH DAY OF JULY 2023 / 14TH ASHADHA, 1945 WP(C) NO. 21807 OF 2023 PETITIONER/S: KUNNAMKULAM HOUSING CO-OPERATIVE SOCIETY LTD. NO. R.371 KUNNAMKULAM, THRISSUR, 680 503, REPRESENTED BY ITS SECRETARY BY ADVS. AKSHAY VENU E.S.ASHRAF JAEONA JAMES RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, ROOM NO.356 C.R. BUILDING, IP ESTATE, DELHI- 110 002. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), O/O THE COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, KERALA, PIN - 680001 3 THE INCOME TAX OFFICER, WARD 1 & TPS, CITY PLAZA, INCOME TAX OFFICE, WEST NADA, GURUVAYOOR, KERALA, PIN - 680101 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) No.21807 of 2023 C.S DIAS,J. --------------------------- WP(C) No.21807 of 2023 ----------------------------- Dated this the 5th day of July, 2023 .

JUDGMENT The writ petition is filed to direct the first respondent to consider and dispose of Ext P5 appeal, Ext P7 stay petition and Ext P13 delay petition, expeditiously.

The petitioner’s case is that aggrieved by Ext P2 order, the petitioner has preferred Ext P5 appeal before the first respondent. The petitioner has also preferred Ext P7 stay petition on 28.9.2022 before the first respondent. The third respondent has issued Ext P4 demand notice. The petitioner has now preferred Ext P13 petition before the first respondent, to condone the delay. The petitioner prays that the first respondent may be directed to consider and dispose of Exts P5 appeal, Ext P7 stay petition and Ext P13 delay petition, and until such time to direct the respondents to defer further proceedings pursuant to Exts P4, P8, P10 and P12 demand notices.

Heard; Sri.Akshay Venu, the learned counsel for the petitioner and Sri.Jose Joseph, the learned Standing Counsel appearing for the respondents.

Having considered the pleadings and materials on record, and taking note of the fact that Ext P7 stay petition and Ext P13 delay petition are pending consideration before the first respondent, I deem it appropriate to order the writ petition as follows:

(i) The first respondent is directed to consider and dispose of Exts P7 and P13, in accordance with law and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) If the first respondent proposes to condone the delay and allow Ext P13 application, the first respondent shall also consider Ext P7 stay petition simultaneously. (iii) If the first respondent proposes to pass a conditional order of stay, he shall state reasons for the same.

(iv) Until such time orders are passed on Exts P7 and P13, all further proceedings pursuant to Exts P4, P8, P10 and P12 shall stand deferred. sks/5.7.2023 C.S.DIAS, JUDGE

Appendix — schedule of exhibits

APPENDIX OF WP(C) 21807/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE JUDGMENT IN W.P(C) NO.19451/2022 DATED 15/6/2022 Exhibit P2 TRUE COPY OF THE ORDER ISSUED U/S 271F BY THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF THE TAX PAYER COUNTERFOIL NO.02492 Exhibit P4 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT DATED 24/8/2022 Exhibit P5 TRUE COPY OF THE APPEAL DATED 29/9/2022 Exhibit P6 TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT OF FORM SHOWING THE DATE OF FILING AS 29/9/2022 Exhibit P7 TRUE COPY OF THE STAY PETITION DATED 28/9/2022 Exhibit P8 THE TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 15/05/2023 Exhibit P9 THE TRUE COPY OF THE REPLY DATED 24/5/2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P10 THE TRUE COPY OF THE NOTICE DATED 21/6/2023 ISSUED BY THE 3RD RESPONDENT Exhibit P11 THE TRUE COPY OF THE REPLY DATED 27/6/2023 FILED BY THE PETITIONER Exhibit P12 THE TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 28/6/2023 Exhibit P13 A TRUE COPY OF THE DELAY PETITION FILED BY THE PETITIONER

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