PUZHAKKAL BLOCK MOTOR VEHICLE OWNERS MULTI PURPOSE CO-OPERATIVE SOCIETY R1340, vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF OF INCOME TAX INCOME TAX,
What did the High Court hold?
The High Court of Kerala, considering the submissions of both the petitioner and the respondents, decided to dispose of the writ petition with a specific direction. The court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the stay petition (Ext.P3) 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 shall be kept in abeyance until a decision is taken on the stay petition. The principle here is that appellate authorities should consider stay petitions expeditiously to prevent undue hardship to assessees, and High Courts can direct such expeditious disposal.
What were the facts?
The petitioner, Puzhakkal Block Motor Vehicle Owners Multi Purpose Co-operative Society R1340, filed a writ petition before the High Court of Kerala. The petition was filed against the order of assessment (Ext.P1) for assessment year 2014-15. The petitioner had already filed an appeal before the 2nd respondent, Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (Ext.P2), and a petition for stay of proceedings (Ext.P3). The petitioner apprehended coercive proceedings before their stay petition could be considered. The writ petition sought a direction for the timely consideration of the stay petition.
What were the issues?
1. Whether the petitioner is entitled to a direction for the expeditious consideration of their stay petition filed before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner argued that they are apprehending coercive proceedings from the revenue even before their petition for stay of the assessment order is considered by the appellate authority. They sought a direction from the High Court to ensure their stay petition is heard and decided promptly. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. However, the court considered the submissions of both parties before passing its order.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT
Aggrieved by Ext.P1 order of assessment relating to assessment year 2014-15, petitioner has preferred an appeal before the 2nd 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.
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.
Accordingly, there will be a direction to the 2nd 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 shall be kept in abeyance.
The writ petition is disposed of as above. GOPINATH P. JUDGE ajt
WP(C) NO. 17608 OF 2022 3
Appendix — schedule of exhibits
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