GURUDHARMAM NIDHI LTD vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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WP(C)/28655/2021HC KeralaKLHC01071627202115 December 2021Bench: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN4 pages
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What did the High Court hold?

The High Court directed the 1st respondent (Commissioner of Income Tax (Appeals)) or the competent authority to consider and pass orders on the petitioner's appeal (Ext.P5) within a period of six months from the date of receipt of a certified copy of the judgment. Furthermore, the Court ordered that until such orders are passed on the appeal, there shall be no coercive proceedings against the petitioner pursuant to the assessment order (Ext.P1). The operative direction is to dispose of the appeal expeditiously and to stay coercive recovery.

What were the facts?

The petitioner, Gurudharmam Nidhi Ltd, filed a writ petition before the High Court of Kerala challenging an assessment order (Ext.P1) passed by the Income Tax Officer, Ward 1(1), Thrissur (2nd respondent). The petitioner had preferred a statutory appeal (Ext.P5) against this assessment order before the Commissioner of Income Tax (Appeals), Thrissur (1st respondent). The petitioner had already remitted 20% of the demand raised by the assessment order. The present writ petition was filed with a limited prayer for a direction to the 1st respondent to dispose of the pending appeal.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of their statutory appeal filed before the Commissioner of Income Tax (Appeals)? (Question of procedure) The petitioner argued for a direction to the 1st respondent to dispose of Ext.P5 appeal. The revenue (respondents) did not record any specific arguments in the judgment regarding the delay in disposal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN WEDNESDAY, THE 15TH DAY OF DECEMBER 2021 / 24TH AGRAHAYANA, 1943 WP(C) NO. 28655 OF 2021 PETITIONER/S: GURUDHARMAM NIDHI LTD 17/290, MALA POST OFFICE ROAD, MALA P.O, THRISSUR - 680732, REPRESENTED BY ITS DIRECTOR, SRI. SUDHEESH BABU P.K. BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM AJAY V.ANAND RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) THRISSUR - 680001, 2 INCOME TAX OFFICER, WARD 1(1), THRISSUR - 680001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 28655 OF 2021 2 J U D G M E N T Against Ext.P1 assessment order passed by the 2nd respondent, the petitioner has preferred Ext.P5 statutory appeal before the 1st respondent. The petitioner has already remitted 20% of the demand as evident by Ext.P3. Ext.P5 is the appeal preferred by the petitioner against Ext.P1 assessment order. The limited prayer of the petitioner is for direction to the 1st respondent to dispose of Ext.P5 statutory appeal against Ext.P1 assessment order. 2. Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents. 3. In the facts and circumstances of the case, there shall be a direction to the 1st respondent or the competent authority to consider and pass orders on Ext.P5 appeal within a period of six months from the date of receipt of a certified copy of the judgment. Till such time orders are passed on Ext.P5 appeal,

WP(C) NO. 28655 OF 2021 3 there shall be no coercive proceedings as against the petitioner pursuant to Ext.P1 assessment order.Ab¨ ]nXmhv BIÀjn¨meÃmsX Hcph\pw Fs³d ASp¡te¡p hcm³ km[n¡pIbnÃ. A´yZn\¯n Ahs\ Rm³ DbnÀ¸n¡pw.45 The writ petition is disposed of accordingly. Sd/-

MURALI PURUSHOTHAMAN JUDGE LU

WP(C) NO. 28655 OF 2021 4 APPENDIX OF WP(C) 28655/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 30.12.2019. EXHIBIT P3 TRUE COPY OF THE CHALLAN DATED 10.02.2020. EXHIBIT P4 TRUE COPY OF INSTRUCTION F.NO.404/72/93-ITCC DATED 31.07.2017. EXHIBIT P5 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 10.02.2020. EXHIBIT P6 TRUE COPY OF THE PETITION DATED 10.02.2020. // True Copy // PA To Judge

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