DIOCESAN EDUATIONAL TRUST, PASTORAL CENTRE, KANJIRAPPALLY V. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,

WP(C)/5928/2012

AI Insights

The case involves the Diocesan Educational Trust, which operates an educational institution, challenging the assessment orders issued by the Income Tax Officer, Ward 1, Kottayam, for the assessment years 2007-2008, 2008-2009, and 2009-2010. The primary issue was the disallowance of the petitioner's claim for depreciation on identical grounds for three consecutive years. The Trust had filed appeals against these assessments, which were still pending. The Trust sought a writ of certiorari to quash the assessment orders and a writ of mandamus to expedite the pending appeals. The court's decision focused on ensuring a timely resolution of the pending appeals to avoid repetitive litigation for subsequent years.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 680063 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-03-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: JOSE JOSE
• Assessee Lawyers: A K NAMBIAR; M NAMBIAR; P MENON; P THOMAS; K MATHAI; PREETHA NAIR; KURYAN THOMAS
• Keywords: Appeal Pending; Assessment Order; Depreciation; Educational trust; Income Tax
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE S.SIRI JAGAN FRIDAY, THE 9TH DAY OF MARCH 2012/19TH PHALGUNA 1933 WP(C).No. 5928 of 2012 (M) -------------------------- PETITIONER(S): ------------- DIOCESAN EDUATIONAL TRUST, PASTORAL CENTRE, KANJIRAPPALLY KOTTAYAM DISTRICT 686 507 REPRESENTED BY ITS PRESIDENT, FR. MATHEW PAIKATTU. BY ADVS.SRI.A.K.JAYASANKARAN NAMBIAR (SR.) SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH MENON SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI K. SMT.PREETHA S.NAIR SRI.KURYAN THOMAS RESPONDENT(S): -------------- 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110 004. 2. COMMISSIONER OF INCOME TAX (APPEALS) IV, 6TH AND 7TH FLOOR, KERA BHAVAN, SRVHS ROAD KOCHI 682011. 3. COMMISSIONER OF INCOME TAX, IS PRESS ROAD, C R BUILDING, KOCHI 682018. 4. INCOME TAX OFFICER, WARD 1, KOTTAYAM-686 001. BY SRI.JOSE K.JOSE, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BKA WP(C).No. 5928 of 2012 (M) APPENDIX PETITIONER'(S) EXHIBITS: EXT.P1 COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 30.11.2009 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXT.P2 COPY OF THE APPEAL DATED 08.01.2010 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3 COPY OF THE HEARING NOTICE DATED 02.02.2010 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P3(a) COPY OF THE HEARING NOTICE DATED 18.02.2010 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P3(b) COPY OF THE HEARING NOTICE DATED 01.03.2010 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P3(c) COPY OF THE HEARING NOTICE DATED 11.01.2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P3(d) COPY OF THE HEARING NOTICE DATED 16.11.2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P4 COPY OF THE RECTIFICATION ORDER DATED 04.11.2011 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXT.P5 COPY OF THE ASSESSMENT ORDER PASSED BY THE 4TH RESPONDENT FOR THE YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P6 COPY OF THE APPEAL DATED 10.12.2010 FOR THE YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P7 COPY OF THE HEARING NOTICE DATED 08.11.2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P8 COPY OF THE JUDGMENT DATED 21.11.2011 IN WRIT PETITION (CIVIL) NO.30150/2011 ISSUED BY THE HON'BLE HIGH COURT OF KERALA TO THE PETITIONER. EXT.P9 COPY OF THE JUDGMENT DATED 21.11.2011 IN WRIT PETITION (CIVIL) NO.30292/2011 ISSUED BY THE HON'BLE HIGH COURT OF KERALA TO THE PETITIONER. EXT.P10 COPY OF THE WRITTEN SUBMISSIONS FOR THE YEAR 2007-08 DATED 21.11.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P11 COPY OF THE WRITTEN SUBMISSIONS FOR THE YEAR 2008-09 DATED 21.11.11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. WP(C).No. 5928 of 2012 (M) EXT.P12 COPY OF THE ORDER DATED 13.12.2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P13 COPY OF THE ASSESSMENT ORDER DATED 29.12.2011 PASSED BY THE 4TH RESPONDENT FOR THE YEAR 2009-2010. EXT.P14 COPY OF THE APPEAL DATED 10.01.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10. EXT.P15 COPY OF THE EARLY HEARING PETITION DATED 01.02.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT'(S) EXHIBITS: NIL //TRUE COPY// PA TO JUDGE BKA S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.5928 of 2012 ---------------------------------------------- Dated this the 9th day of March, 2012 JUDGMENT The petitioner is a Trust running an educational institution. For the years 2007-2008, 2008-2009 and 2009-2010, assessments under the Income Tax Act were completed, in which the 4th respondent disallowed the petitioner's claim for depreciation on identical ground for the three years. The petitioner challenged the assessment orders in appeals. Exts.P2, P6 and P14 appeals are pending in respect thereof. Now, for later assessment years also, identical orders have been passed. In view of the non-disposal of the appeals for the earlier assessment years, the petitioners have to file appeals against assessment orders for every assessment year which can be avoided if Exts.P2, P6 and P14 appeals are disposed of is the contention of the petitioner. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: W.P.(C)No.5928/12 2 “i) to call for the records leading to Exhibits P1, P5 and P13 assessment orders passed by the 4th respondent and quash the same by the issuance of a writ of certiorari or such other writ; ii) to issue a writ of mandamus or such other writ, order or direction directing the 2nd respondent to dispose of the appeals in Exhibits P2, P6 and P14 as expeditiously within a time limit to be fixed by this Hon'ble Court.” Having heard the learned Standing Counsel for the Income Tax Department also, I dispose of this writ petition with a direction to the 2nd respondent to consider and pass orders on Exts.P2, P6 and P14 appeals filed by the petitioner, after affording an opportunity of being heard to the petitioner, as expeditiously as possible, at any rate, within six months from the date of receipt of a copy of this judgment. S. SIRI JAGAN, JUDGE acd W.P.(C)No.5928/12 3 W.P.(C)No.5928/12 4 "