ELECTRONIC TECHNOLOGY PARKS V. UNION OF INDIA

WP(C)/9818/2019

AI Insights

The case involves Electronic Technology Parks, represented by Mr. Santhosh V., filing a writ petition against the Union of India and other respondents concerning the expeditious handling of a tax-related matter (Ext.P7) by the Deputy Commissioner of Income Tax (Exemptions). The petitioner, through their counsel, expressed satisfaction if the court could direct the 3rd respondent to expedite the decision on Ext.P7, which pertains to tax assessments and refunds for the years 2015-16 and 2016-17. The respondents' counsel argued that the issues raised had been resolved, and decisions had been made, which the petitioner did not contest.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 722250 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-07-2019
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: A KUMAR; CHRISTOPHER ABRAHAM
• Assessee Lawyers: M NAMBIAR; K MATHAI; KURYAN THOMAS; PAULOSE ABRAHAM
• Keywords: Assessment Year; Expeditious Disposal; Income Tax; Writ petition; Refund Status
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941 WP(C).No.9818 of 2019 PETITIONER/S: ELECTRONIC TECHNOLOGY PARKS, TECHNOPARK CAMPUS, KARYAVATTAM, THIRUVANANTHAPURAM-695 581, REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. SANTHOSH.V. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENT/S: 1 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110 001. 2 THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS). AAYAKKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 3 THE COMMISSIONER OF INCOME TAX, AAYAKKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. 4 STATE BANK OF INDIA, TECHNOPARK BRANCH, TECHNOPARK CAMPUS, KARYAVATTAM, THIRUVANANTHAPURAM- 695 581, REPRESENTED BY ITS BRANCH MANAGER. BY ADVS. SRI.A.KUMAR SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SMTG.MINI(1748) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.C.9818/2019 2 JUDGMENT Mr.M.Gopikrishnan Nambiar, learned counsel appearing for the petitioner does not press all the reliefs referred to in the writ petition for the present and on instruction states that the petitioner is content, if a direction is issued to 3rd respondent to pass orders on Ext.P7 expeditiously. 2. Mr.Christopher Abraham states that the entire cause of action by referring to which the present writ petition is filed including inaction in considering and disposing of Ext.7 does not subsist as on date. According to him all the grievances of the petitioner are considered and necessary decision taken. The counsel for the petitioner submits that the statement made by the learned standing counsel is a verifiable fact and no order since is produced evidencing disposal of Ext.P7, requests the Court to pass a conditional order to dispose of Ext.P7 expeditiously, provided Ext.P7 remains unattended as on date. W.P.C.9818/2019 3 The 3rd respondent considers and disposes of Ext.P7 within four weeks from the date of receipt of a copy of this judgment, if Ext.P7 is not decided as on date. The 3rd respondent, if has already taken a decision on Ext.P7, the decision so taken is communicated within the time stipulated by this judgment. The writ petition is disposed of. Sd/- S.V.BHATTI DG JUDGE W.P.C.9818/2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE NOTICE DATED 21.3.2019 ISSUED UNDER SECTION 226(3) ISSUED BY THE 2ND RESPONDENT TO THE 4TH RESPONDENT BANK EXHIBIT P2 A TRUE COPY OF THE ORDER DATED 28.12.2017 PASSED BY THE 2ND RESPONDENT FOR THE ASSESMENT YEAR 2015-16 EXHIBIT P3 A TRUE COPY OF THE ITRV FOR THE ASSESSMENT YEAR 2015-16 FILED ON 20.9.2015 EXHIBIT P4 THE TRUE COPY OF THE REFUND STATUS FOR THE ASSESSMENT YEAR 2015-16 AS AVAILABLE IN THE TAX INFORMATION NETWORK OF THE INCOME TAX DEPARTMENT EXHIBIT P5 A TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2018 PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2016 17 EXHIBIT P6 A TRUE COPY OF THE REFUND STATUS FOR THE ASSESSMENT YEAR 2016-17 AS AVAILABLE IN THE TAX INFORMATION NET WORK OF THE INCOME TAX DEPARTMENT EXHIBIT P7 A TRUE COPY OF THE LETTER DATED 22.3.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P8 A TRUE COPY OF THE STAY PETITION PREFERRED BY THE PETITIONER BEFORE THE APPELLATE COMMISSIONER DATED 23.3.2019 "