CALICUT ISLAMIC CULTURAL SOCIETY vs. THE ASST. COMMISSIONER OF INCOME TAX

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WP(C)/7056/2007HC KeralaKLHC01045726200713 March 2007Author: HONOURABLE MR.JUSTICE K.BALAKRISHNAN NAIR3 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the Income Tax Appellate Tribunal to consider and pass orders on the stay petition (Ext.P4) in accordance with law, as expeditiously as possible, within two weeks from the date of receipt of a copy of the judgment. Further, recovery proceedings pursuant to the assessment order (Ext.P1) and the appellate order (Ext.P2) were ordered to be kept in abeyance for a period of one month from the date of the judgment. The High Court did not decide the merits of the appeal itself, but focused on the procedural aspect of expediting the stay petition and providing a temporary stay on recovery.

What were the facts?

The petitioner, Calicut Islamic Cultural Society, is aggrieved by an assessment order (Ext.P1) passed by the Assistant Commissioner of Income Tax. The petitioner's appeal against this order before the Commissioner of Income Tax (Appeals) was dismissed (Ext.P2). Subsequently, the petitioner filed an appeal (Ext.P3) along with a stay petition (Ext.P4) before the Income Tax Appellate Tribunal (ITAT). This Writ Petition (Civil) has been filed seeking a direction for the expeditious disposal of the appeal pending before the ITAT. The assessment year(s) are not specified in the judgment. The amount in dispute is not stated.

What were the issues?

1. Whether the Income Tax Appellate Tribunal should be directed to dispose of the pending appeal expeditiously? The petitioner argued for an expeditious disposal of their appeal before the ITAT. The revenue, represented by the Government Pleader, was also heard. The specific contentions of either side regarding the merits of the appeal or the grounds for delay are not recorded in the judgment.

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 K.BALAKRISHNAN NAIR TUESDAY, THE 13TH MARCH 2007 / 22ND PHALGUNA 1928 WP(C).No. 7056 of 2007(M) ------------------------------------ PETITIONER: ---------------- CALICUT ISLAMIC CULTURAL SOCIETY, KOLATHARA P.O., KOZHIKODE-673 655 REPRESENTED BY ITS SECRETARY M.MOHAMED. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENTS: ---------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), KOZHIKODE. 2. COMMISSIONER OF INCOME TAX(APPEALS)-1, CALICUT-1. 3. THE INCOME TAX APPELLATE TRIBUNAL, ERNAKULAM, REPRESENTED BY ITS REGISTRAR. BY GOVERNMENT PLEADER SRI. MUHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.BALAKRISHNAN NAIR,J. ------------------------------------------ WP(C)NO.7056 OF 2007-M ------------------------------------------

Judgment The petitioner is aggrieved by Ext.P1 assessment order passed by the 1st respondent. The said order was challenged by it before the 2nd respondent in appeal. The said appeal was dismissed by Ext.P2 order. Against Ext.P2, the petitioner filed Ext.P3 appeal along with Ext.P4 stay petition before the 3rd respondent. Thereafter, this Writ Petition is filed, praying for a direction to the third respondent to dispose of Ext.P3 appeal expeditiously.

2.

I heard the learned Standing Counsel for the respondents also. The Writ Petition is disposed of directing the third respondent to consider and pass orders on Ext.P4 stay petition in accordance with law as expeditiously as possible, at any rate, within two weeks from the date of receipt of a copy of this Judgment. Further recovery pursuant to Exts.P1 and P2 will be kept in abeyance for a period of one month from today. 13.03.2007 K.BALAKRISHNAN NAIR,JUDGE sta

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