HITECH AGENCY vs. INCOME TAX OFFICER

WP(C)/19319/2022HC KeralaKLHC01039689202215 June 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 competent respondent (before whom Ext.P3 application for stay is pending) to consider and pass orders on Ext.P3 within two months from the date of receipt of a certified copy of the judgment. The Court further directed that any demand arising from Ext.P1 shall be kept in abeyance until orders are passed on Ext.P3. The principle established is that appellate authorities should be directed to dispose of stay applications expeditiously, and recovery should be stayed pending such disposal. No specific issue regarding the merits of the appeal or the original order was decided.

What were the facts?

The petitioner, Hitech Agency, represented by its Managing Partner, Sasi V.B., filed a writ petition before the High Court of Kerala. The petition challenged an order marked as Ext.P1. Following this, the petitioner filed an appeal against Ext.P1 before the second respondent (The Commissioner of Income Tax Appeal), marked as Ext.P2. Concurrently, an application for stay was filed, marked as Ext.P3. The petitioner sought a direction for the second respondent to consider and pass orders on Ext.P2 and to stay recovery proceedings pursuant to Ext.P1 until a decision was made on the stay application.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax Appeal to consider and pass orders on the appeal (Ext.P2) and the stay application (Ext.P3) filed by the petitioner. Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of their appeal and stay application by the appellate authority. They rely on the principle that appellate remedies should be considered promptly. Revenue's Contention: The judgment does not record any specific contentions from the revenue. The focus of the writ petition was on directing the appellate authority to act on the pending applications.

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. WEDNESDAY, THE 15TH DAY OF JUNE 2022 / 25TH JYAISHTA, 1944 WP(C) NO. 19319 OF 2022 PETITIONER: HITECH AGENCY 18/417, NEAR SREE DURGA BHAGAVATHI TEMPLE, KARIAKALKANNARA, THRISSUR - 680652, REPRESENTED BY ITS MANAGING PARTNER, SASI V.B. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD - 2(2), SAKTHANTHAMPURAN NAGAR, THRISSUR - 680001. 2 THE COMMISSIONER OF INCOME TAX APPEAL, INCOME TAX DEPARTMENT, SAKTHANTHAMPURAN NAGAR, THRISSUR - 680001. OTHER PRESENT: SRI. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W/P (C) No.19319/2022 -2-

J U D G M E N T Challenging Ext.P1 order the petitioner has filed Ext.P2 appeal before 2nd respondent along with Ext.P3 application for stay. The only relief is sought for a direction to the 2nd respondent to consider and pass orders on Ext.P2 and to stay any proceedings for recovery of any amount determined under Ext.P1 till such time as orders are passed on the stay application.

Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the competent among the respondents before whom Ext.P3 application for stay is pending, to consider and pass orders on Ext.P3 within 2 months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P3, any demand pursuant to Ext.P1 shall be kept in abeyance. GOPINATH P. JUDGE AMG

W/P (C) No.19319/2022 -3- APPENDIX OF WP(C) 19319/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT DATED 09.12.2019. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.01.2019. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.01.2019.

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