M/S. INDIAN TELEPHONE INDUSTRIES EMPLOYEES CO-OPERATIVE SOCIETY LTD. vs. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOM,E TAX/INCOME TAX OFFICER

WP(C)/38544/2022HC KeralaKLHC01083184202230 November 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court disposed of the writ petition, directing the 2nd respondent (National Faceless Appeal Centre, Delhi) to consider and pass orders on the stay petition (Ext.P3) within the shortest possible time, after providing the petitioner an opportunity of being heard. The Court further directed that until orders are passed on the stay petition, any proceedings to recover amounts due under the assessment order (Ext.P1) shall be kept in abeyance. The Court considered the limited nature of the relief sought by the petitioner. No specific finding was made on the merits of the assessment or the stay petition itself, as the order was procedural.

What were the facts?

The petitioner, M/s. Indian Telephone Industries Employees Co-operative Society Ltd., received an order of assessment for assessment year 2020-21. The petitioner filed an appeal and a stay petition before the appellate authority. The petitioner apprehended that recovery proceedings might be initiated before their stay petition was considered. The writ petition was filed before the High Court of Kerala seeking a direction for the expeditious disposal of the stay petition and a stay on recovery proceedings.

What were the issues?

1. Whether the High Court should entertain a writ petition seeking a direction for the expeditious disposal of a stay petition filed before the appellate authority, and a stay on recovery proceedings pending the disposal of the stay petition. Assessee's Contention: The assessee contended that recovery proceedings might be initiated before their stay petition is considered by the appellate authority, causing prejudice. They sought a direction for the speedy disposal of the stay petition and a temporary stay on recovery. Revenue's Contention: The revenue, represented by the Standing Counsel, was heard. No specific arguments or reliance on authorities were recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNE AY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WP(C) NO. 38544 OF 2022 PETITIONER: 1 M/S. INDIAN TELEPHONE INDUSTRIES EMPLOYEES CO-OPERATIVE SOCIETY LTD. NO-P-915, KANJIKKODE WEST,PALAKKAD, PIN – 678623 REPRESENTED BY ITS SECRETARY, S.V.UDAYAKUMAR BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI, PIN – 110001 REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS) 3 THE INCOME TAX OFFICER WARD 1 & TPS, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD, PIN - 678014 ADV. JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 30th day of November, 2022 The petitioner suffered Ext.P1 order of assessment for the year assessment year 2020-21 under the provisions of the Income Tax Act, 1961. The petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. The petitioner apprehends that recovery proceedings may be initiated to recover amounts due under Ext.P1 order of assessment before Ext.P3 stay petition is considered by the 2nd respondent.

Heard the learned Standing Counsel for the respondent Department. Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for by the petitioner, the writ petition will stand disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition within the shortest possible time after affording to the petitioner an opportunity of being heard. Till such time as orders are passed on Ext.P3, any proceedings to recover amounts due under Ext.P1 order of assessment shall be kept in abeyance. GOPINATH P. JUDGE SKP/30-11

Appendix — schedule of exhibits

APPENDIX OF WP(C) 38544/2022 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-21 DTD. 23-09-2022 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 22-10-2022 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT DTD. 22-10-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE

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