THREE STAR GRANITES PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/3332/2012HC KeralaKLHC01045415201209 February 2012Author: HONOURABLE MR.JUSTICE S.SIRI JAGAN3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Income Tax Appellate Tribunal, to consider and pass orders on the petitioner's stay petition (Ext.P5) expeditiously, at any rate, within three weeks from the date of receipt of a copy of the stay petition. The reasoning is based on the need for timely disposal of pending applications before the Tribunal. The court acknowledged the presence of the Standing Counsel for the Income Tax Department, implying their awareness of the matter. The ratio decidendi is that statutory appellate authorities should be directed to dispose of stay petitions promptly. No issues were left undecided.

What were the facts?

The petitioner, Three Star Granites Pvt. Ltd., is challenging orders issued by the Assistant Commissioner of Income Tax (first respondent) and the Commissioner of Income Tax (Appeals)-III, Kochi. The petitioner filed an appeal (Ext.P3) and a stay petition (Ext.P5) before the Income Tax Appellate Tribunal (second respondent). This writ petition was filed seeking a direction for the Tribunal to consider and pass orders on the stay petition. The assessment year(s) are not explicitly stated. The amount in dispute is not mentioned. The procedural history involves the issuance of assessment orders, an appeal to the first appellate authority, and subsequent filing of an appeal and stay petition before the Tribunal.

What were the issues?

1. Whether the Income Tax Appellate Tribunal should be directed to consider and pass orders on the stay petition filed by the petitioner? This is a procedural issue concerning the expeditious disposal of pending applications. The petitioner's contention is that the Tribunal should be directed to consider their stay petition. The revenue's contention, as indicated by the presence of their Standing Counsel, is that they are aware of the proceedings and the court's direction. No specific legal provisions are named in relation to this issue, but it pertains to the Tribunal's obligation to hear and decide applications filed before it.

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 S.SIRI JAGAN THURSDAY, THE 9TH DAY OF FEBRUARY 2012/20TH MAGHA 1933 WPC.No. 3332 of 2012 (N) ------------------------ PETITIONER: ----------- THREE STAR GRANITES PVT. LTD. 3/113, THAYYOOR P.O., PAZHAVOOR ERUMAPETTY,THRISSUR - 680 584 REPRESENTED BY ITS MANAGING DIRECTOR M.P.BHASI. BY ADVS.SRI. ANIL D. NAIR SRI.J.R. PREM NAVAZ SMT. NIVEDITA A.KAMATH RESPONDENTS: ----------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), THRISSUR 680 001. 2. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, ERNAKULAM - 682 037. BY SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WPC.No. 3332 of 2012 (N) ------------------------ APPENDIX -------- PETITIONER(S) EXHIBITS ------------------------ EXT.P-1 TRUE COPY OF THE ORDER DATED 1.12.2009 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXT.P-2 TRUE COPY OF THE ORDER DATED 4.11.2010 ISSUED TO THE PETITIONER BY THE COMMISSIONER OF INCOME TAX (APPEALS)- III, KOCHI. EXT.P-3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P-4 TRUE COPY OF THE APPLICATION DATED 10.1.2011 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXT.P-5 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. RESPONDENTS' EXHIBITS : NIL ------------------------ / TRUE COPY / P.A. TO JUDGE VK S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.3332 of 2012 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of February, 2012

J U D G M E N T Against orders of the first appellate authority under the Income Tax Act, the petitioner has filed Ext.P3 appeal and Ext.P5 stay petition. The petitioner seeks a direction to the 2nd respondent to consider and pass orders on Ext.P5 stay petition.

Having heard the learned Standing Counsel for the Income Tax Department also, I dispose of this writ petition with a direction to the 2nd respondent Tribunal to consider and pass orders on Ext.P5 stay petition, as expeditiously as possible, at any rate, within three weeks from the date of receipt of a copy of the same. The petitioner shall produce a copy of the writ petition along with a copy of the judgment before the Tribunal for compliance. S. SIRI JAGAN JUDGE //// P.A. TO JUDGE shg/

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