M/S. SHWAS HOMES PRIVATE LIMITED vs. THE INCOME TAX OFFICER

WP(C)/1175/2019HC KeralaKLHC01002904201915 January 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to dispose of the stay application (Ext.P3) within a period of two months. Furthermore, the Court ordered that recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance until the stay application is disposed of. The writ petition was disposed of with these directions. The judgment does not decide the merits of the appeal or the stay application itself, but rather directs the authority to consider the stay application.

What were the facts?

The petitioner, M/s. Shwas Homes Private Limited, filed an appeal (Ext.P2) before the Commissioner of Income Tax (Appeals) against an order (Ext.P1) passed under the Income Tax Act. Along with the appeal, the petitioner also filed a stay application (Ext.P3). The Income Tax Officer, Corporate Ward-2(1), Kochi, and the Commissioner of Income Tax (Appeals), Ernakulam, are the respondents. The Tax Recovery Officer is also a respondent. The writ petition was filed before the High Court of Kerala at Ernakulam seeking directions regarding the disposal of the stay application.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the stay application filed by the petitioner within a specified period? (Question of procedure/administrative direction). Assessee's Contention: The assessee sought a direction for the expeditious disposal of their stay application filed before the Commissioner of Income Tax (Appeals). Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the disposal of the stay application. The revenue was represented by a Standing Counsel.

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 A.MUHAMED MUSTAQUE TUESDAY, THE 15TH DAY OF JANUARY 2019 / 25TH POUSHA, 1940 WP(C).No.1175 of 2019 PETITIONER/S: M/S.SHWAS HOMES PRIVATE LIMITED, GROUND FLOOR, SHWAS MYSTIC HEIGHTS, PHASE-1,NEAR KANIYAMPUZHA BRIDGE, EROOR, ERNAKULAM, KOCHI-682 036, REPRESENTED BY ITS DIRECTOR, SREENI PARAMESWARAN, AGED 41, S/O PARAMESWARAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, CORPORATE WARD-2(1), I.S.PRESS ROAD, KOCHI-682 018. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM-682 018. 3 THE TAX RECOVERY OFFICER, C.R.BUILDING 3RD FLOOR, (304), I.S.PRESS ROAD, KOCHI-18 BY SRI.JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.1175 of 2019 2

JUDGMENT The petitioner, as against Ext.P1 order under the Income Tax Act, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the second respondent to dispose of Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.1175 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 25.3.2015. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2012-13 DATED 30.4.2015. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.1.2019. EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DATED 28.12.2018. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

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