Mukkam Meghala Multipurpose Co-operative Society vs. THE COMMISSIONER OF INCOME TAX, (APPEALS),

WP(C)/23071/2022HC KeralaKLHC01048003202226 July 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the respondents to provide a link to enable the petitioner to upload a stay petition in their pending appeal (Ext.P2) within 10 days of receiving a certified copy of the judgment. If the petitioner files the stay petition within one week of receiving the link, recovery proceedings to enforce the demand arising from Ext.P1 shall be kept in abeyance until a decision is taken on the stay petition. The court did not decide on the merits of the appeal or the stay petition itself, but facilitated the filing of the stay petition.

What were the facts?

The petitioner, Mukkam Meghala Multipurpose Co-operative Society Limited, filed a writ petition before the High Court of Kerala apprehending recovery proceedings for a demand notice (Ext.P1) while a statutory appeal was pending. The Revenue's counsel submitted that the petitioner had the option to file a stay petition along with their appeal but failed to do so. However, the Revenue offered to provide a link for uploading the stay petition as a matter of indulgence.

What were the issues?

1. Whether the petitioner is entitled to protection from recovery proceedings while a statutory appeal is pending, despite not filing a stay petition along with the appeal. Assessee's Contention: The petitioner is apprehending recovery proceedings for a demand (Ext.P1) while a statutory appeal is pending. (No specific legal arguments or authorities cited by the petitioner in the provided text). Revenue's Contention: The petitioner had the option to file a stay petition along with their appeal but failed to do so. However, the Revenue is willing to provide a link for uploading the stay petition as a matter of indulgence.

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. TUESDAY, THE 26TH DAY OF JULY 2022 / 4TH SRAVANA, 1944 WP(C) NO. 23071 OF 2022 PETITIONER: MUKKAM MEGHALA MULTIPURPOSE CO-OPERATIVE SOCIETY LIMITED NO. D 2890, YAMBOO TOWER, MUKKAM, KOZHIKODE DISTRICT,PIN - 673602, REPRESENTED BY ITS SECRETARY. BY ADV O.D.SIVADAS RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX, (APPEALS), AYAKAR BHAVAN, KOZHIKODE-673 001, PIN – 673001. 2 THE NATIONAL FACELESS APPEAL CENTR NEW DELHI, 110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. 3 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI 100 001. 4 THE INCOME TAX OFFICER WARD NO. 1(1), KOZHIKODE DISTRICT, PIN - 673001 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.23071/2022

J U D G M E N T The petitioner has approached this court apprehending recovery proceedings in respect of Ext.P1 demand at a time when a statutory appeal is pending against Ext.P1. The learned Standing counsel appearing for the Department would submit that the petitioner had an option of filing a stay petition along with appeal. The petitioner has failed to do so. It is submitted that as a matter of indulgence a link can be provided for uploading the stay petition. Taking note of the submission of the learned Standing Counsel this writ petition will stand disposed of directing the respondents to provide a link to enable the petitioner to upload a stay petition in Ext.P2 appeal. This will be done within a period of 10 days from the date of receipt of a certified copy of this judgment. If the petitioner files the stay petition within one week from the date of receipt of the link from the respondent Department, recovery proceedings to enforce any demand arising out of Ext.P1 shall be kept in abeyance till a decision is taken on the stay petition to be filed by the petitioner. GOPINATH P. JUDGE AMG

W.P (C) No.23071/2022

Appendix — schedule of exhibits

APPENDIX OF WP(C) 23071/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER DATED 20.11.2020 ISSUED TO THE PETITIONER. Exhibit P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE PERIOD 2019-20 Exhibit P3 TRUE COPY OF THE NOTICE DATED 23.06.2022 ISSUED BY THE 4TH RESPONDENT DEMANDING THE DISPUTED TAX FOR THE PERIOD 2019-20.

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