ST. TERESAS COLLEGE ERNAKULAM vs. THE INCOME TAX OFFICER

WP(C)/5248/2020HC KeralaKLHC01014189202024 February 2020Bench: 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 take a decision on the stay application (Ext.P3) within a period of two months from the date of the order. Pending the decision on the stay application, recovery proceedings pursuant to the impugned assessment order were to be deferred. The writ petition was disposed of with these directions. The court did not decide the merits of the appeal or the stay application itself, but rather directed the appellate authority to address the stay application expeditiously. No specific issues were left undecided by the Tribunal, as the matter was disposed of by directing the lower authority to act.

What were the facts?

The petitioner, St. Teresa's College Ernakulam, filed a writ petition before the High Court of Kerala. The petition was filed against an assessment order dated December 30, 2019, passed by the Income Tax Officer, Exemption Ward, Kochi (the first respondent). The petitioner had filed an appeal against this order before the Commissioner of Income Tax (Appeals)-II, Kochi (the second respondent) on January 29, 2020. Along with the appeal, the petitioner also filed a stay application on the same date. The writ petition sought directions regarding the pending appeal and stay application.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expedite the decision on the stay application filed by the petitioner? (Question of procedure). Assessee's Contention: The petitioner, St. Teresa's College Ernakulam, sought a direction from the High Court to the Commissioner of Income Tax (Appeals) to decide the stay application filed by the petitioner. The petitioner had already filed an appeal against the assessment order and a stay application, and sought timely resolution. Revenue's Contention: The judgment does not record any specific contentions made by the Revenue (Income Tax Officer and Commissioner of Income Tax (Appeals)) in response to the writ petition. The court proceeded to issue directions based on the petitioner's prayer and the procedural context.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5248 OF 2020 PETITIONER: ST.TERESA'S COLLEGE ERNAKULAM, 40/1456, PARK AVENUE ROAD, ERNAKULAM-682 011, REPRESENTED BY IT'S PRINCIPAL, DR. SAJIMOL AUGUSTINE M. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI(1748) SRI.P.S.SREE PRASAD SRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENTS: 1 THE INCOME TAX OFFICER, EXEMPTION WARD, KOCHI-682 018. 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-II, POORNIMA BUILDINGS, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. BY ADVS. SMT. THUSHARA JAMES, GP SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5248 OF 2020 -2- JUDGMENT Dated this the 24th day of February 2020 The petitioner, as against assessment order dated 30.12.2019 issued by the first respondent, filed Ext.P2 appeal dated 29.01.2020 before the second respondent. The petitioner also filed Ext.P3 stay application on 29.01.2020. 2. In view of the above, there shall be a direction to the second respondent to take a decision on Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be deferred. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE akv/25.2.2020

WP(C).No.5248 OF 2020 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 30.12.2019 PASSED BY THE IST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 29.1.2020. EXHIBIT P3 TRUE COPY OF THE APPLICATION FOR STAY DATED 29.1.2020. EXHIBIT P4 TRUE COPY OF THE REQUEST FOR STAY OF COLLECTION OF DEMAND FILED BEFORE THE IST RESPONDENT DATED 10.2.2020. EXHIBIT P5 TRUE COPY OF THE CHALLAN DATED 20.2.2020 EXHIBIT P6 TRUE COPY OF THE COMMUNICATION OF THE IST RESPONDENT DATED 20.2.2020. RESPONDENT'S/S EXHIBITS : NIL.

//TRUE COPY//

P.A. TO JUDGE

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