UNITED CLUB vs. THE INCOME TAX OFFICER

PDF · subscribers
WP(C)/9147/2020HC KeralaKLHC01023377202025 June 2020Author: HONOURABLE MR.JUSTICE V.G.ARUN5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, considering the limited relief prayed for, disposed of the writ petition with specific directions. For the assessment year 2013-14, the 2nd respondent (Commissioner of Income Tax (Appeals)) was directed to consider the stay petition within one month of receiving the judgment. While considering the stay petition, the petitioner's request for lifting the attachment of its bank account would also be addressed. Regarding the assessment year 2014-15, where there was a delay in filing the appeal, the 2nd respondent was directed to endeavor to consider the application for condonation of delay (Ext.P6) as expeditiously as possible. The court did not decide on the merits of the appeals themselves but directed the appellate authority to proceed with the consideration of the interim applications.

What were the facts?

The petitioner, United Club, a private club, was assessed for income tax for assessment years 2013-14 and 2014-15. The petitioner filed appeals against the assessment orders for both years, along with stay petitions. The appeal for 2013-14 was filed within the time limit. The petitioner had also filed a rectification application against the 2013-14 assessment order, which was rejected on 05.03.2020 and served on the petitioner on 12.03.2020. In the interim, the petitioner's bank account was attached. For the assessment year 2014-15, there was a delay in filing the appeal, for which a condonation application was filed. The writ petition sought consideration of the appeals and stay petitions, and also the lifting of the bank account attachment.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should consider the stay petition filed against the assessment order for the year 2013-14 and address the petitioner's request for lifting the attachment of its bank account. 2. Whether the 2nd respondent should expeditiously consider the application for condonation of delay in filing the appeal for the assessment year 2014-15. Assessee's Contentions: - The appeal for the assessment year 2013-14 was filed within time. - A rectification application was filed against the 2013-14 assessment order, which was rejected. The rejection order was served late, and the bank account was attached in the interim. - For the assessment year 2014-15, there was a delay in filing the appeal, and a condonation application was filed. - The limited relief sought is for consideration of appeals, stay petitions, and lifting of attachment. Revenue's Contentions: - The judgment records that the learned Standing Counsel for the Income Tax was heard, but their specific contentions are not detailed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN THUR AY, THE 25TH DAY OF JUNE 2020 / 4TH ASHADHA, 1942 WP(C).No.9147 OF 2020(P) PETITIONER/S: UNITED CLUB, MANGALASSERY, KORATTY, THRISSUR DISTRICT, PIN 680 308 REPRESENTED BY ITS PRESIDENT SHRI P.V ANTU BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD -2(5), SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001 2 THE COMMISSIOENR OF INCOME TAX (APPEALS) AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001 R1-2 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1-2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.9147 OF 2020(P) ..2.. JUDGMENT Dated this the 25th day of June 2020 The petitioner is a private club, which was assessed for income tax for the years, 2013-14 and 2014-15 as per Exts.P1 and P2 orders. Challenging the assessment orders, the petitioner has preferred Exts.P3 and P4 appeals along with Exts.P3(a) and P4(a) stay petitions. The appeal against Ext.P1 assessment order for the year 2013-14 is filed within time. The learned counsel for the petitioner raises a specific contention that though the petitioner had filed a rectification application against Ext.P1 order the same was rejected. That order, dated 05.03.2020 was served on the petitioner only on 12.03.2020, but the petitioner's bank account was attached in the meanwhile.

WP(C).No.9147 OF 2020(P) ..3..

2.

As far as the assessment year 2014-15 is concerned, it is an admitted case that there is delay in filing the appeal, for the condonation of which, the petitioner has preferred Ext.P6. The limited relief sought in the writ petition is for consideration of the appeals and the stay petitions, as also the petitioner's request for lifting the attachment.

3.

I have heard the learned Standing Counsel for the Income tax also.

4.

Considering the limited relief prayed for, the writ petition is disposed of directing the 2nd respondent to consider the stay petition Exts.P3(a) filed against Ext.P1, within a period of one month from the date of receipt of a copy of this judgment. Needless to say that, while considering the stay petitions, the petitioner's request for lifting of the attachment will also be addressed.

WP(C).No.9147 OF 2020(P) ..4..

5.

As far as the assessment for the year 2014-15 is concerned, there being a delay in filing the appeal and the petitioner having filed Ext.P6 application for condonation of delay, the 2nd respondent shall endeavor to consider Ext.P6 application as expeditiously as possible. The writ petition is disposed of accordingly. V.G.ARUN SB/25/06/2020 JUDGE

WP(C).No.9147 OF 2020(P) ..5..

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 12- 03-2015 FOR AY--2013-14 RECEIVED THROUGH INTERNET EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 11- 04-2019 FOR AY- 2014-15 RECEIVED THROUGH INTERNET EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17-03-2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P3 ATRUE COPY OF THE STAY PETITION DATED 16-03- 2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 16-03-2020 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P4 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17-03-2020 FILED BY THE PETITIONER BEFORE FOR AY-2014-15 EXHIBIT P4 ATRUE COPY OF THE STAY PETITION DATED 16-03- 2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY-2014-15 EXHIBIT P5 TRUE COPY OF THE CIRCULAR F. NO. 404/72/93- ITCC ISSUED BY CBDT DATED 31-07-2017 EXHIBIT P6 TRUE COPY OF THE DELAY CONDONATION PETITION DTD. 16.3.2020 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P7 TRUE COPY OF INTIMATION FROM SOUTH INDIAN BANK (KORATTY SOUTH BRANCH) DATED 5.6.2020 EXHIBIT P8 TRUE COPY OF INTIMATION FROM KERALA GRAMIN BAN (KORATTY BRANCH) DTATED 5.6.2020 EXHIBIT P9 TRUE COPY OF INTIMATION FROM STATE BANK OF INDIA (KORATTY BRANCH) DATED 5.6.2020 // true copy // P.A to Judge

Recent GST High Court judgments

Search GST case law →