KOLLAM DISTRICT POLICE DEPARTMENT EMPLOYEES COOPERATIVE SOCIETY, vs. INCOME TAX OFFICER,

WP(C)/7893/2020HC KeralaKLHC01020501202013 March 2020Author: HONOURABLE MR.JUSTICE V.G.ARUN3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court, considering the limited relief sought by the petitioner, directed the Commissioner of Income Tax (Appeals) to consider the stay petition filed by the petitioner and pass orders on merits within a period of two months from the date of receipt of a copy of the judgment. Until orders are passed on the stay petition, recovery proceedings based on the assessment order were directed to be kept in abeyance. The Court did not decide on the merits of the appeal or the stay petition itself, but rather on the procedural aspect of expeditious consideration.

What were the facts?

The petitioner, Kollam District Police Department Employees Cooperative Society, is aggrieved by an assessment order for the assessment year 2017-2018, passed by the Income Tax Officer (Ward 2). The petitioner filed an appeal before the Commissioner of Income Tax (Appeals) and also a stay petition seeking to halt recovery proceedings based on the assessment order. The writ petition was filed before the High Court of Kerala seeking expeditious disposal of either the appeal or the stay petition and a stay on recovery proceedings until a decision is rendered.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously consider the stay petition filed by the assessee. The assessee's contention is that they are seeking an expeditious consideration of their appeal or stay petition and a temporary stay on recovery proceedings. The revenue, represented by the Standing Counsel, was heard by the Court. No specific arguments from the revenue regarding the merits of the stay petition or the appeal were recorded.

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 V.G.ARUN FRIDAY, THE 13TH DAY OF MARCH 2020 / 23RD PHALGUNA, 1941 WP(C).No.7893 OF 2020(J) PETITIONER/S: KOLLAM DISTRICT POLICE DEPARTMENT EMPLOYEES COOPERATIVE SOCIETY, NEAR S.P. OFFICE, KOLLAM, PIN-691001, REPRESENTED BY ITS SECRETARY, SANOJ.B.S., AGED 45 YEARS, S/O.M.BALAKRISHNA PILLAI. BY ADVS. SRI.A.JANI(KOLLAM) SMT.NISA FASIL(KOLLAM) SRI.SAJU WAHAB SMT.SUCHA BOSE S. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 2, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF CHIEF COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KAWADIYAR JUNCTION, THIRUVANANTHAPURAM-695003. OTHER PRESENT: 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: V.G.ARUN, J. ----------------------------------------------- W.P(C).No. 7893 of 2020 ----------------------------------------------- Dated this the 13th day of March, 2020

JUDGMENT Aggrieved by Exhibit P1 assessment order for the year 2017-2018, the petitioner has preferred Exhibit P2 appeal before the 2nd respondent. The petitioner has also filed Exhibit P3 stay petition seeking stay of the recovery proceedings based on Exhibit P1 order. The limited prayer in the writ petition is for expeditious consideration of either Exhibit P2 appeal or Exhibit P3 stay petition and to keep the recovery proceedings in abeyance till such time.

Heard the learned Standing Counsel for the Income Tax Department also.

Considering the limited relief sought for, I am inclined to dispose of the writ petition directing the 2nd respondent to consider Exhibit P3 stay petition and pass orders on merits within a period of two months from the date of receipt of a copy of this judgment. Till orders are passed on Exhibit P3, recovery proceedings based on Exhibit P1 assessment order shall be kept in abeyance. V.G.ARUN, JUDGE vgs16.3

WP(C).No.7893 OF 2020(J)

Appendix — schedule of exhibits

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 13.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF APPEAL AGAINST EXHIBIT P1 PREFERRED ON 10.1.2020 BEFORE SECOND RESPONDENT. EXHIBIT P3 TRUE COPY OF STAY PETITION IN EXHIBIT P2 APPEAL DATED 9.3.2020.

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