DR.BIJOY CHIRAYATH & ANOTHER vs. ASST. COMMISSIONER OF INCOME TAX & ANR.

WP(C)/12371/2011HC KeralaKLHC01055215201120 July 2011Author: HONOURABLE MR.JUSTICE S.SIRI JAGAN3 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an admission order for a writ petition and does not contain the Tribunal's decision or the High Court's findings on any substantive issue. Therefore, what the Tribunal decided, the reasoning behind it, and the ratio decidendi are not available. The operative directions of the Tribunal or the High Court are also not recorded. No issues were expressly left undecided as the substantive merits of the case have not been addressed in this excerpt.

What were the facts?

The petitioners, Dr. Bijoy John Chirayath and Binoy John Chirayath, have filed a writ petition before the High Court of Kerala. The petition challenges an order passed by the Income Tax Appellate Tribunal (ITAT), Kochi Bench. The specific assessment year(s) and the nature of the dispute or the amount in dispute are not explicitly stated in the provided text. The procedural history leading to the ITAT's order is also not detailed. The respondents are the Assistant Commissioner of Income Tax, Circle 2(1), Thrissur, and the ITAT, Kochi Bench.

What were the issues?

The primary issue before the High Court is the legality and validity of the order passed by the Income Tax Appellate Tribunal, Kochi Bench. The writ petition seeks to challenge this order. The specific grounds for the challenge or the questions of law that the High Court is being asked to decide are not elaborated in the provided text. Similarly, the arguments presented by the petitioners (assessee) and the respondents (revenue) before the High Court are not detailed. No specific provisions of the Income Tax Act, circulars, or precedents are mentioned as being relied upon by either party in the context of the arguments before the High Court.

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 WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 WP(C).No. 12371 of 2011(V) -------------------------------------- PETITIONERS: --------------------- 1. DR.BIJOY JOHN CHIRAYATH,CHEERATH HOUSE, T.B ROAD, I.M.A LANE,THRISSUR. 2. BINOY JOHN CHIRAYATH,CHEERATH HOUSE, T.B ROAD, I.M.A LANE,THRISSUR. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ------------------------ 1. ASST.COMMISSIONER OF INCOME TAX, CIRCLE 2(1),THRISSUR, PIN- 680 027. 2. INCOME TAX APPELLATE TRIBUNAL,KOCHI BENCH,KENDRIYA BHAVAN,KAKKANADU, ERNAKULAM, PIN- 682 030, REP.BY ITS ASST.REGISTRAR. R1 & R2 BY SRI. JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2011, THE COURT ON THE DELIVERED THE FOLLOWING: W.P.(C). NO.12371/2011-V: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER ISSUED BY THE R.1. DTD. 16/11/09. EXT.P.1.A: COPY OF THE ASSESSMENT ORDER ISSUED BY THE R.1. DTD. 16/11/09. EXT.P.2: COPY OF THE ORDER ISSUED BY THE R.1. DTD. 07/01/11. EXT.P.2.A: COPY OF THE ORDER ISSUED BY THE R.1. DTD. 07/01/2011. EXT.P.3: COPY OF THE APPEAL FILED BY THE PETITIONERS DTD. 14/03/11. EXT.P.3.A: COPY OF THE APPEAL FILED BY THE PETITIONERS DTD. 14/03/11. EXT.P.4: COPY OF THE NOTICE ISSUED BY THE R.1. DTD. 29/03/11. EXT.P.4.A: COPY OF THE NOTICE ISSUED BY THE R.1. DTD 29/03/11. EXT.P.5: COPY OF THE COUNTER FOIL OF UNION BANK OF INDIA DTD. 26/04/2011. EXT.P.5.A: COPY OF THE COUNTER FOIL OF UNION BANK OF INDIA DTD. 26/04/2011. EXT.P.6: COPY OF THE STAY APPLICATION FILED BY THE PETITIONERS BEFORE THE R.2. DTD. 13/05/2011. EXT.P.6.A: COPY OF THE STAY APPLICATION FILED BY THE PETITIONERS BEFORE THE R.2. DTD. 13/05/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 12371 of 2011 ================== Dated this the 20th day of July, 2011

J U D G M E N T The petitioner is aggrieved by the delay on the part of the 2nd respondent-Income Tax Appellate Tribunal, in disposing of the stay applications filed by the petitioner in IT Appeal No.16/R11/TCR/CIT(A)- V/09-10 of 2009 and IT Appeal No.15/R11/TCR/CIT(A)-V/09-10 of 2009. 2. Having heard the learned Government Pleader also, I dispose of this writ petition with a direction to the 2nd respondent- Income Tax Appellate Tribunal, to consider and pass orders on Exts.P6 and P6(a) stay petitions filed by the petitioner in the above said appeals, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment.

Interlocutory applications stand closed. sdk+ S.SIRI JAGAN, JUDGE ////// P.A. to Judge

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