M/S. WAYANAD SOCIAL SERVICE SOCIETY vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/34061/2022HC KeralaKLHC01072658202228 October 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, considering the facts and circumstances and the limited nature of the relief sought, disposed of the writ petition. The 2nd respondent (National Faceless Appeal Centre) was directed to consider and pass orders on the stay application (Ext.P4) filed in the appeal (Ext.P3) after providing an opportunity of hearing to the petitioner. This consideration and order are to be completed within a period of two months from the date of receipt of a certified copy of the judgment. Furthermore, the Court directed that until orders are passed on the stay application, any proceedings for recovery of amounts due under the assessment order (Ext.P1) shall be kept in abeyance. The Court did not decide on the merits of the assessment order or the stay application itself, but rather on the procedural aspect of ensuring the stay application is considered promptly.

What were the facts?

The petitioner, M/s. Wayanad Social Service Society, is challenging an order of assessment (Ext.P1) passed under the Income Tax Act, 1961. The petitioner has filed an appeal (Ext.P3) against this assessment order, along with a stay application (Ext.P4), before the National Faceless Appeal Centre, Delhi (2nd respondent). The petitioner apprehends that recovery proceedings might be initiated while the stay application is pending consideration by the 2nd respondent. The case is before the High Court of Kerala at Ernakulam.

What were the issues?

1. Whether the High Court should entertain a writ petition seeking a direction for the expeditious disposal of a stay application pending before the appellate authority, when the primary challenge is to an assessment order. Assessee's Contention: The petitioner seeks a direction for the 2nd respondent to consider and pass orders on the stay application (Ext.P4) within a specified period and to keep recovery proceedings in abeyance until then. The petitioner's apprehension is that recovery might be initiated before the stay application is decided. Revenue's Contention: The learned Standing Counsel was heard. No specific arguments or contentions for the revenue are recorded in the judgment regarding the merits of the stay application or the assessment order.

Which sections of the Income-tax Act were involved?

Income Tax Act, 1961

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 GOPINATH P. FRIDAY, THE 28TH DAY OF OCTOBER 2022 / 6TH KARTHIKA, 1944 WP(C) NO. 34061 OF 2022 PETITIONER: M/S. WAYANAD SOCIAL SERVICE SOCIETY 1, MANANTHAVADY, WAYANAD, PIN – 670 645. REPRESENTED BY ITS SECRETARY, FR. POWLOSE KOOTTALA JOSEPH BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN – 100 001. 2 NATIONAL FACELESS APPEAL CENTRE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS), PIN – 110 001. OTHER PRESENT: ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.34061/2022 2

JUDGMENT The petitioner suffered Ext.P1 order of assessment under the provisions of the Income Tax Act,1961. The petitioner has filed Ext.P3 appeal challenging Ext.P1 order of assessment along with Ext.P4 stay application before the 2nd respondent. The petitioner apprehends that recovery proceedings may be initiated pending consideration of the stay application by the 2nd respondent.

Heard the learned Standing Counsel also.

Having regard to the facts and circumstances of the case and considering the limited nature of reliefs sought for by the petitioner, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 stay application filed in Ext.P3 appeal after affording an opportunity of hearing to the petitioner within a period of two months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P4, any proceedings for recovery of amounts due under Ext.P1 order of assessment shall be kept in abeyance. GOPINATH P. JUDGE ats

W.P.(C)No.34061/2022 3

Appendix — schedule of exhibits

APPENDIX OF WP(C) 34061/2022 PETITIONER EXHIBITS Exhibit1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 15-11-2021 Exhibit P2 COPY OF RECTIFICATION ORDER ISSUED BY THE 1ST RESPONDENT DTD. 20-12-2021 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14-12-2021 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14-10-2022

Recent GST High Court judgments

Search GST case law →