SRI CHANDRAMOULIESWARA CHARITABLE TRUST vs. THE CENTRAL BOARD OF DIRECT TAXES

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WP(C)/6750/2020HC KeralaKLHC01017838202005 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, without expressing any opinion on the merits of the matter, disposed of the writ petition by directing the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P2) and the stay application (Ext.P4) in accordance with law. This decision was to be made after providing the petitioner an opportunity of hearing, within a period of 30 days from the date of receipt of a copy of the order. The court also directed that recovery proceedings pursuant to the demand notice be kept in abeyance until the disposal of the appeal. It was clarified that any interim stay granted would be only until the disposal of the interim application and not beyond.

What were the facts?

The petitioner, Sri Chandramoulleshwara Charitable Trust, filed a writ petition before the High Court of Kerala seeking a direction to dispose of their appeal (Ext.P2) pending before the Commissioner of Income Tax (Appeals). This appeal was filed against an assessment order (Ext.P1). The petitioner sought a speedy resolution of their pending appeal and stay application (Ext.P4). The respondents were the Central Board of Direct Taxes, the Income Tax Officer (Exemption Ward), and the Commissioner of Income Tax (Appeals). The assessment year(s) are not specified in the judgment.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) should be directed to dispose of the pending appeal and stay application filed by the petitioner? Assessee's Contention: The petitioner, Sri Chandramoulleshwara Charitable Trust, contended that their appeal (Ext.P2) and stay application (Ext.P4) were pending before the Commissioner of Income Tax (Appeals) and sought a direction for their disposal. No specific legal provisions or precedents were cited in support of this contention within the provided text. Revenue's Contention: The judgment records no specific contentions from the revenue. The court heard the learned counsel for the parties.

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 AMIT RAWAL THURSDAY, THE 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941 WP(C).No.6750 OF 2020(P) PETITIONER/S: SRI CHANDRAMOULIESWARA CHARITABLE TRUST 2D, SFS APARTMENT, CAPITAL ONE, NEAR POLICE HEAD QUARTERS, THYCAUD P.O., THIRUVANANTHAPURAM-695 014 REPRESENTED BY ITS TRUSTEE, GOWRI KAMAKSHI B. BY ADVS. DR.K.P.PRADEEP SMT.T.THASMI RESPONDENT/S: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 2 INCOME TAX OFFICER (EXEMPTION WARD) TRIVANDRUM, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, IST FLOOR, KOWDIAR P.O., THIRUVANANTHAPURAM-695 003. 3 COMMISSIONER OF INCOME TAX (APPEALS) THIRUVANANTHAPURAM, AAYAKAR BHAVAN, INCOME TAX OFFICE, KOWADIAR, THIRUVANANTHAPURAM-695 003. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6750 OF 2020(P) 2

JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the third respondent/Commissioner of Income Tax (Appeals) against Ext.P1 assessment order.

2.

Heard the learned counsel for the parties. Without expressing any opinion on the merits of the matter, I dispose of the writ petition with a direction to the Commissioner of Income Tax (Appeals) to take a decision on Ext.P2 appeal and stay application Ext.P4 in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of 30 days from the date of receipt of a copy of the order. Till such time, recovery proceedings pursuant to the demand notice shall be kept in abeyance. It is made clear that the interim stay is till the disposal of the interim application and not beyond. AMIT RAWAL sab JUDGE

WP(C).No.6750 OF 2020(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.ITBA/AST/S/144/2019-20/1023524109(1) DATED 31.12.2019 ISSUED FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT. EXHIBIT P2OF THE APPEAL DATED 27.1.2020 FILED BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT P3OF THE DEMAND NOTICE NO.ITBA/AST/S/156/2019-20/1023524178(1) DATED 31.12.2019 FOR THE YEAR 2017-18 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4OF THE STAY APPLICATION FILED ON 30.1.2020 BEFORE THE 3RD RESPONDENT IN EXT.P2 APPEAL.

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