BHARAT CHARITABLE HOSPITAL SOCIETY, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

PDF · subscribers
WP(C)/18091/2022HC KeralaKLHC01037028202206 June 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, upon considering the submissions of both the petitioner and the respondents, was of the opinion that the writ petition could be disposed of with a direction. The Court directed the 3rd respondent (Income Tax Appellate Tribunal) to consider and pass orders on Ext.P3 (stay petition) within a period of two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all coercive proceedings against the petitioner in respect of Ext.P1 (assessment order) shall be kept in abeyance until such a decision on the stay petition is taken. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, M/s. Bharat Charitable Hospital Society, is aggrieved by an order of assessment for the assessment year 2017-18, marked as Ext.P1. The petitioner has filed an appeal before the Income Tax Appellate Tribunal (3rd respondent), a copy of which is Ext.P2. Additionally, a petition for stay of proceedings pursuant to the assessment order has been filed as Ext.P3. The petitioner apprehends coercive proceedings before their stay petition is considered, leading to the filing of this writ petition before the High Court of Kerala.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious consideration of their stay petition before the Income Tax Appellate Tribunal, and a stay of coercive proceedings pending such consideration? Assessee's Contention: The petitioner argued that they are facing coercive proceedings in relation to the assessment order and that their stay petition has not yet been considered. They sought a direction for the Tribunal to consider and pass orders on the stay petition and to keep coercive proceedings in abeyance until a decision is taken. Revenue's Contention: The judgment does not record any specific contentions from the respondents (Assistant Commissioner of Income Tax and Commissioner of Income Tax Exemption).

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. MONDAY, THE 6TH DAY OF JUNE 2022 / 16TH JYAISHTA, 1944 WP(C) NO. 18091 OF 2022 PETITIONER/S: M/S.BHARAT CHARITABLE HOSPITAL SOCIETY, AZAD LANE, THIRUNAKKARA, KOTTAYAM - 686 001, REPRESENTED BY ITS PRESIDENT, DR. VINOD VISWANATHAN. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE, INCOME TAX DEPARTMENT, AYAKAR BHAVAN, KOWDIAR, THIRUVANATHAPURAM - 695 003. 2 THE COMMISSIONER OF INCOME TAX EXEMPTION, KOCHI AT THIRUVANANTHAPURAM, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI - 682 018. 3 THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, 1ST FLOOR, BLOCK C-I & C-II. KENDRIYA BHAVAN, KAKKANAD, KOCHI- 682 037, REPRESENTED BY ITS SECRETARY. SRI. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 18091 OF 2022 2

JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to assessment year 2017-18, petitioner has preferred an appeal before the 3rd respondent, a copy of which is produced as Ext.P2 A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings even before the petition for stay is considered. Hence, this writ petition.

2.

Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed with a direction.

3.

Accordingly, there will be a direction to the 3rd respondent to consider and pass orders on Ext.P3 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner in respect of Ext.P1 shall be kept in abeyance.

The writ petition is disposed of as above. GOPINATH P. JUDGE ajt

WP(C) NO. 18091 OF 2022 3

Appendix — schedule of exhibits
APPENDIX OF WP(C) 18091/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 23-03-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 16-05-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 16-05-2022

Recent GST High Court judgments

Search GST case law →