KERALA GAZETTED OFFICERS CO-OPERATIVE SOCIETY LTD., vs. INCOME TAX OFFICER,

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WP(C)/6865/2020HC KeralaKLHC01018155202006 March 2020Author: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, while noting that it ought not to have interfered, decided to dispose of the writ petition in the interest of justice. Without expressing any opinion on the merits of the case, the Court directed the second respondent, the Commissioner of Income Tax (Appeals), to decide on Ext.P3 (the application for stay) filed along with Ext.P2 (the appeal). This decision is to be made in accordance with the law, after providing an opportunity of hearing to the petitioner. The disposal is to be completed within one month from the date of receipt of a copy of the judgment. The Court also stated that if any demand is raised, the petitioner is at liberty to approach the appellate authority. No specific issue was left undecided; the primary direction was for the expeditious disposal of the pending application.

What were the facts?

The petitioner, Kerala Gazetted Officers Co-operative Society Ltd., represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition sought a direction to the appellate authority (the Commissioner of Income Tax (Appeals)) to dispose of an appeal and an interim application for stay. This appeal and application were filed against an assessment order issued by the Income Tax Officer, Ward-2(1), Trivandrum. The assessment year(s) are not specified. The procedural history involves the filing of the appeal and stay application (Ext.P2 and Ext.P3 respectively) and the subsequent writ petition seeking their disposal.

What were the issues?

1. Whether the High Court should entertain a writ petition seeking a direction for the disposal of an appeal and interim application by the appellate authority, and if so, what directions should be issued? (Question of procedure and administrative oversight) The assessee (Kerala Gazetted Officers Co-operative Society Ltd.) argued that the appellate authority had not disposed of their appeal and stay application, necessitating judicial intervention. The revenue (Income Tax Officer and Commissioner of Income Tax (Appeals)) did not record any specific arguments in the judgment, but their role was as the authority against whom the direction was sought. The judgment does not explicitly mention any specific provisions of the Income Tax Act or any case law relied upon by either party.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
WP(C).No.6865 OF 2020(G) 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 WP(C).No.6865 OF 2020(G) PETITIONER/S: KERALA GAZETTED OFFICERS CO-OPERATIVE SOCIETY LTD., SOCIETY BUILDING, VAZHUTHAKKAUD, THYCAUD POST, THIRUVANANTHAPURAM - 695 014 REPRESENTED BY ITS SECRETARY,MR.SHABU KUMAR G. BY ADVS. SRI.ANIL D. NAIR SRI.SREEJITH R.NAIR SMT. ARYA ANIL SHRI.GOKULRAJ L. SMT.SRI HARINI S.P. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2(1), TRIVANDRUM - 695 003. 2 THE COMMISSIONER OF INCOME TAX (APPELAS), TRIVANDRUM - 695003. SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6865 OF 2020(G) 2

JUDGMENT Petitioner has approached this Court, seeking a direction to the appellate authority to dispose of the appeal and interim application preferred against the assessment order issued by the second respondent - Commissioner of Income Tax (Appeals).

2.

Though this Court ought not to have interfered, but in the interest of justice, without expressing any opinion, this writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P3 application for stay filed along with Ext.P2 appeal in accordance with law, after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of a copy of this judgment. In case any demand is raised, petitioner is at liberty to approach the appellate authority. AMIT RAWAL JUDGE Jm/

WP(C).No.6865 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 16/12/2019 FOR THE YEAR 2017-18. EXHIBIT P2OF THE STATUTORY APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE A.Y.2017-

18.

EXHIBIT P3OF THE STAY PETITION FOR THE YEAR 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

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