KERALA STATE COUNCIL FOR SCIENCE TECHNOLOGY AND ENVIRONMENT vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/7682/2020HC KeralaKLHC01020211202013 March 2020Author: HONOURABLE MR.JUSTICE V.G.ARUN4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, after considering the rival submissions, was inclined to dispose of the writ petition by directing the first respondent, the Commissioner of Income Tax (Appeals), to consider the appeals filed by the petitioner (Exhibits P5, P7, P9, P11, and P13) as expeditiously as possible. Furthermore, the Court directed that recovery proceedings based on the assessment orders (Exhibits P1, P6, P8, P10, and P12) shall be deferred until such time as the appeals are considered and a decision is rendered. The Court did not delve into the merits of the assessment orders or the appeals themselves, focusing solely on the procedural aspect of expeditious disposal and interim relief.

What were the facts?

The petitioner, Kerala State Council for Science Technology and Environment, a charitable society, is aggrieved by assessment orders issued under the Income Tax Act for assessment years 2011-12, 2012-13, 2013-14, 2014-15, and 2017-18. The petitioner had filed appeals against these assessment orders with the Commissioner of Income Tax (Appeals) and a consolidated stay petition. The present writ petition was filed before the High Court of Kerala seeking expeditious disposal of these appeals and a stay on recovery proceedings.

What were the issues?

1. Whether the appeals filed by the petitioner against the assessment orders for the years 2011-12, 2012-13, 2013-14, 2014-15, and 2017-18 should be considered expeditiously by the first respondent (Commissioner of Income Tax (Appeals))? Assessee's Contention: The petitioner, through its standing counsel, sought expeditious consideration of its pending appeals and a deferment of recovery proceedings. The judgment does not explicitly record the revenue's contentions, if any, on these specific points, other than noting that the learned standing counsel for the Income Tax Department was heard.

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 FRIDAY, THE 13TH DAY OF MARCH 2020 / 23RD PHALGUNA, 1941 WP(C).No.7682 OF 2020(I) PETITIONER: KERALA STATE COUNCIL FOR SCIENCE TECHNOLOGY AND ENVIRONMENT, SASTHRA BHAVAN, PATTOM P.O., THIRUVANANTHAPURAM,PIN-695 004, REPRESENTED BY ITS MEMBER SECRETARY. BY ADV. SRI.P.C.SASIDHARAN, SC, KSCSTE RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), AAYAKAR BHAVAN ,KOWDIAR, THIRUVANANTHAPURAM-695 003. 3 THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), AAYAKAR BHAVAN ,KOWDIAR, THIRUVANANTHAPURAM-695 003. R1-3 BY SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.7682 OF 2020 2 JUDGMENT Dated this the 13th day of March 2020 The petitioner, a charitable society registered under the provisions of the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act,1955, formed for the implementation of new science policy of Kerala and re-structuring of State Committee

on science,

technology

and environment, is aggrieved by the assessment orders issued under the Income Tax Act for the years 2011-12, 2012-13, 2013-14, 2014-15 and 2017-18. 2. The petitioner has preferred Exhibit P5- appeal as against assessment order for the year 2011-12, Exhibit P7 against assessment order for the year 2012-13, Exhibit P9 against assessment order for the year 2013-14, Exhibit P11 against assessment order for the year 2014-15 and Exhibit P13 against assessment order for the WP(C).No.7682 OF 2020 3 year 2017-18. The petitioner has also preferred a consolidated stay petition produced as Exhibit P14. 3. Heard the learned standing counsel for the Income Tax Department also.

After consideration of the rival submissions, I am inclined to dispose of the writ petition directing the 1st respondent to consider Exhibits P5,P7,P9,P11 and P13 appeals as expeditiously as possible. Till such time as the appeals are considered and decision rendered, recovery proceedings based on Exhibits P1,P6,P8,P10 and P12 assessment orders shall be deferred. The writ petition is disposed of as above. V.G.ARUN JUDGE SSK/13/3

WP(C).No.7682 OF 2020 4

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12. EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 8.9.2016. EXHIBIT P3 TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 12.06.2017. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 31.3.2018. EXHIBIT P5 TRUE COPY OF THE APPEAL DATED 22.1.2019. EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-2013. EXHIBIT P7 TRUE COPY OF THE APPEAL DATED 09.04.2015 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P8 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 28.03.2016. EXHIBIT P9 TRUE COPY OF THE APPEAL DATED 22.4.2016 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P10 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015. EXHIBIT P11 TRUE COPY OF THE APPEAL FILED BEFORE THE 1ST RESPONDENT DATED 26.01.2017. EXHIBIT P12 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2017-2018 DATED 20.12.2019. EXHIBIT P13 TRUE COPY OF THE APPEAL FILED BEFORE THE 1ST RESPONDENT DATED 21.01.2020. EXHIBIT P14 TRUE COPY OF THE PETITION FOR STAY DATED 21.01.2020. EXHIBIT P15 TRUE COPY OF THE PETITION FILED BEFORE THE CHIEF COMMISSIONER. RESPONDENT'S EXHIBITS:NIL SSK //TRUE COPY// PA TO JUDGE

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