M/S SHALOM CHARITABLE MINISTRIES OF INDIA vs. THE ASST. COMMISSIONER OF INCOME TAX

WP(C)/6937/2018HC KeralaKLHC01038527201801 March 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court did not decide the merits of the case. Instead, the Court observed that the petitioner had approached the High Court by filing a writ petition, but the Income Tax Appellate Tribunal had already passed an order. The Court noted that the petitioner had not challenged the order of the Tribunal before the appropriate forum. Therefore, the High Court found no reason to entertain the writ petition at that stage. The Court did not grant any specific relief to the petitioner and did not leave any issue undecided as the petition was not entertained on merits.

What were the facts?

The petitioner, M/s Shalom Charitable Ministries of India, represented by its Managing Trustee, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Assistant Commissioner of Income Tax, Circle-I, Palakkad, and the Income Tax Appellate Tribunal, Cochin Bench. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed, other than the fact that the petitioner is aggrieved by the actions of the revenue authorities and the Tribunal.

What were the issues?

The High Court had to decide the following question: 1. Whether the petitioner is entitled to any relief under Article 226 of the Constitution of India concerning the actions of the revenue authorities and the Income Tax Appellate Tribunal. The petitioner's contentions are not explicitly detailed in the provided text. The revenue's contentions are not explicitly detailed in the provided text. No specific IT Act sections are mentioned as the basis of the dispute in the provided text.

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 P.B.SURESH KUMAR THURSDAY, THE 1ST DAY OF MARCH 2018 / 10TH PHALGUNA, 1939 WP(C).No. 6937 of 2018 --------------------- PETITIONER(S) ------------ M/S SHALOM CHARITABLE MINISTRIES OF INDIA, SHALOM RESIDENTIAL PUBLIC SCHOOL, SHALOM NAGAR, GOPALAPURAM ROAD, CHITTUR P.O, PALAKKAD, REPRESENTED BY ITS MANAGING TRUSTEE, K.T. THOMAS. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA. RESPONDENT(S): ------------ 1. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE -I, PALAKKAD-678 001. 2. THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KAKKANAD, ERNAKULAM-682 030. 3. THE MANAGER, DHANALAKSHMI BANK, PARLI BRANCH, PALAKKAD-678 612. R1 & R2 BY SRI.JOSE JOSEPH, SC. R3 BY SRI.C.K.KARUNAKARAN, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. 01/03/2018. WP(C).No. 6937 of 2018 (N) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 26.12.2011. EXHIBIT P2 COPY OF ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) THRISSUR DATED 09.12.2016 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.02.2017. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 10.03.2017. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs. 01/03/2018. P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No.6937 of 2018 --------------------------------------------- Dated this the 1st day of March, 2018

JUDGMENT Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. Aggrieved by Ext.P2 appellate order, the petitioner preferred Ext.P3 appeal before the second respondent Tribunal. Ext.P4 is the application for stay preferred by the petitioner in Ext.P3 appeal. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent Tribunal in passing orders on Ext.P4 application for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Ext.P2 appellate order. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.

Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition

WPC 6937/18 directing the second respondent Tribunal to take a decision on Ext.P4 application for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that until orders are passed on Ext.P4 application for stay, further proceedings for realisation of the amounts covered by Ext.P2 appellate order shall be deferred. P.B.SURESH KUMAR, JUDGE vps 1/3 // PS to Judge

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