M/S.KERALA FOOTBALL ASSOCIATION, vs. UNION OF INDIA,

WP(C)/8924/2019HC KeralaKLHC01022629201905 April 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, acknowledging the peculiar circumstances and the petitioner's willingness to pursue the statutory remedy of appeal, directed the 4th respondent (Commissioner of Income Tax (Appeals)-3) to consider and dispose of Ext.P3 appeal as expeditiously as possible, preferably within three weeks from the date of receipt of a copy of the judgment. The petitioner was granted liberty to file the order copy along with a memo to seek a hearing date. The interim order dated March 22, 2019, was directed to continue until the appeal was heard and disposed of. The court did not decide on the merits of the appeal itself but facilitated its speedy disposal.

What were the facts?

The petitioner, M/s. Kerala Football Association, filed an appeal (Ext.P3) against an assessment order dated December 19, 2018, for the assessment year 2016-2017. This appeal was pending before the 4th respondent, the Commissioner of Income Tax (Appeals)-3. However, the 3rd respondent, the Deputy Commissioner of Income Tax (Exemptions), had already withdrawn the entire disputed amount, which significantly hampered the petitioner's daily operations. The petitioner, facing these hardships, requested the High Court to direct the 4th respondent to dispose of the appeal expeditiously.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the pending appeal expeditiously, considering the petitioner's financial difficulties caused by the withdrawal of funds. Assessee's Contention: The petitioner argued that the withdrawal of the entire amount by the Deputy Commissioner of Income Tax had stifled their day-to-day activities. They requested the court to direct the Commissioner of Income Tax (Appeals) to dispose of their pending appeal as expeditiously as possible, preferably within fifteen days. Revenue's Contention: The learned Standing Counsel for the respondents submitted that a period of two weeks for disposing of the appeal was unrealistic for fair consideration of the grounds raised. However, they left it to the discretion of the court to stipulate a reasonable time.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 05TH DAY OF APRIL 2019 / 15TH CHAITHRA, 1941 WP(C).No. 8924 of 2019 PETITIONER/S: M/S.KERALA FOOTBALL ASSOCIATION, VI FLOOR, MATHER SQUARE, OPP TOWN RAILWAY STATION, KOCHI- 682018, REPRESENTED BY ITS PRESIDENT AND AUTHORISED SIGNATORY MR.K.M.I.MATHER. BY ADVS. SRI.JOSE JACOB SRI.K.H.SREENATH RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001. 2 ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, SANJUAN TOWER, BEHIND CR BUILDING, IS PRESS ROAD, KOCHI- 682018. 3 DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), SANJUAN TOWER, BEHIND CR BUILDING, IS PRESS ROAD, KOCHI- 682018. 4 COMMISSIONER OF INCOME TAX (APPEALS)-3, POORNIMA, 28/243, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI- 682036. 5 FEDERAL BANK LIMITED, CATHOLIC CENTRE, BROADWAY, KOCHI- 682031. SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C)No.8924/19 2 JUDGMENT Heard Sri.Jose Jacob, the learned counsel for the petitioner and Sri.Christopher Abraham, the learned Standing Counsel for the repondents. 2. The petitioner prays for several reliefs in the instant writ petition. The petitioner filed Ext.P3 appeal challenging the assessment order dated 19.12.2018 for the assessment year 2016-2017. The appeal is pending before the 4th respondent, still the 3rd respondent has withdrawn the amount. The withdrawal of entire amount by 3rd respondent has stifled the day today activities of petitioner Association. Keeping in view the hard circumstances through which the petitioner is passing through, the counsel for the petitioner requests the court to direct 4th respondent to dispose of Ext.P3 appeal as expeditiously as possible preferably within fifteen days from today. 3. The petitioner since is willing to work out the statutory remedy of appeal. Sri.Christopher Abraham, the learned Standing Counsel submits that two weeks for disposing of appeal is too unrealistic to given fair consideration of the grounds raised in the appeal but leaves it to the discretion of the court to stipulate reasonable time.

W.P.(C)No.8924/19 3 In the peculiar circumstances of this case, this Court while is conscious of the pressure the 4th respondent would have in disposing appeals to meet the ends of justice and to facilitate expedite disposal of appeal cause upon the 4th respondent to consider and dispose of Ext.P3 appeal as expeditiously as possible preferably within three weeks from the date of receipt of a copy of this judgment. The petitioner is given liberty to file the copy of the order along with a memo seek a date for hearing. The interim order dated 22.03.2019 is directed to be continued till the appeal is heard and disposed of.

Sd/- S.V.BHATTI JUDGE Ac

W.P.(C)No.8924/19 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER RELATING TO AY 2016-17 DATED 19.12.2018. EXHIBIT P2 COPY OF DEMAND NOTICE RELATING TO AY 2016- 17 DATED 19.12.2018. EXHIBIT P3 COPY OF APPEAL IN FORM 35 DATED 25.01.2019. EXHIBIT P4 COPY OF PETITION FOR STAY OF COLLECTION OF TAX FILED WITH THE ASSESSING OFFICER DATED 01.02.2019. EXHIBIT P5 COPY OF DEMAND NOTICE DATED 20.02.2019. EXHIBIT P6 LETTER FROM THE ASSESSING OFFICER REJECTING THE STAY APPLICATION AND DEMANDING 20 PERCENT PAYMENT OF TAX DATED 29.02.2019. EXHIBIT P7 COPY OF PETITION FOR STAY OF COLLECTION OF TAX FILED WITH THE CIT(A) DATED 12.03.2019. EXHIBIT P8 COPY OF NOTICE UNDER SECTION 20.03.2019 226(3) OF THE INCOME TAX ACT. EXHIBIT P9 LETTER RECEIVED FROM FEDERAL BANK INTIMATING THE FREEZING OF BANK ACCOUNT AND ISSUE OF DEMAND DRAFT TO THE INCOME TAX DEPARTMENT DATED 21.03.2019. EXHIBIT P10 EXTRACT OF FEDERAL BANK ACCOUNT STATEMENT AND FIXED DEPOSIT ACCOUNT STATEMENT DATED 21.03.2019. EXHIBIT P11 LETTER FILED REQUESTING MIGRATION OF PAN DATED 06.02.2018. EXHIBIT P12 COPY OF 26AS STATEMENTS PERTAINING TO THE PAN-AAAAK6520G. RESPONDENT'S/S EXHIBITS: NIL

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