PALAKKAD TALUK GOVERNMENT EMPLOYEES vs. THE INCOME TAX OFFICER

WP(C)/6421/2018HC KeralaKLHC01038011201827 February 2018Author: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to decide the stay petitions (Ext.P3 series) within two months from the date of receipt of a copy of the judgment. The Court also ordered that further proceedings for the realization of amounts covered by the assessment orders (Ext.P1 series) shall be deferred until orders are passed on the stay petitions. The Court did not decide on the merits of the assessment orders or the stay petitions themselves, but focused on expediting the procedural aspect of the stay applications.

What were the facts?

The petitioner, The Palakkad Taluk Government Employees Co-op. Society, is an assessee under the Income Tax Act. They are aggrieved by assessment orders for the years 2012-13, 2013-14, and 2015-16, issued by the Income Tax Officer (first respondent). The petitioner filed appeals before the Commissioner of Income Tax (Appeals) (second respondent) and also filed stay petitions. The petitioner's grievance in this writ petition is the delay by the second respondent in passing orders on these stay petitions. The petitioner states that recovery proceedings have already commenced for the amounts covered by the assessment orders.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the Commissioner of Income Tax (Appeals) to pass orders on the stay petitions filed by the assessee. (Question of law and fact, concerning procedural fairness and administrative delay). Assessee's Contention: The petitioner argues that the delay in passing orders on the stay petitions is causing prejudice, especially as recovery proceedings have already been initiated. They seek directions for a timely decision. Revenue's Contention: The judgment records that the learned Standing Counsel for the respondents was heard, but does not detail their specific arguments regarding the delay or the merits of the stay petitions.

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 TUESDAY, THE 27TH DAY OF FEBRUARY 2018 / 8TH PHALGUNA, 1939 WP(C).No. 6421 of 2018 PETITIONER THE PALAKKAD TALUK GOVERNMENT EMPLOYEES CO-OP. SOCIETY, CIVIL STATION, PALAKKAD-678001, REPRESENTED BY ITS MANAGER, SOBHANA P.K. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, WARD NO.2, PALAKKAD-678001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, THRISSUR-680001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 6421 of 2018 (C) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1- COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1(A)- COPY OF ASSESSMENT ORDER FOR THE YEAR 2013-14 ISSUED BY 1ST RESPONDENT. EXHIBIT P1(B)- COPY OF ASSESSMENT ORDER FOR THE YEAR 2015-16 ISSUED BY 1ST RESPONDENT. EXHIBIT P2- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(A)- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(B)- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3- COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A)- COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(B)- COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.6421 of 2018 --------------------------------------------------------------- Dated this the 27th day of February, 2018

J U D G M E N T

Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. Aggrieved by Ext.P1 series assessment orders, the petitioner preferred Ext.P2 series appeals before the second respondent. Ext.P3 series are the applications for stay preferred by the petitioner in Ext.P2 series appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Ext.P3 series applications 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.P1 series orders. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.

W.P.(c).No.6421 of 2018 : 2 :

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 directing the second respondent to take a decision on Ext.P3 series applications 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.P3 series applications for stay, further proceedings for realisation of the amounts covered by Ext.P1 series assessment orders shall be deferred. P.B.SURESH KUMAR

JUDGE rsr

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