HIDAYATH CHARITABLE SOCIETY ORUMANAYOOR V. THE INCOME TAX OFFICER

WP(C)/25455/2023

AI Insights

The case involves Hidayath Charitable Society, which filed a writ petition against the Income Tax Department, challenging the delay in the consideration of their stay petitions related to an assessment order and subsequent demand notice. The petitioner had filed appeals and stay petitions against the assessment order and demand notice but faced procedural delays. The High Court intervened to expedite the process, emphasizing the need for a timely resolution to prevent enforcement of the assessment order during the appeal process.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748491 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: C A JOJO JOSE
• Keywords: Assessment Order; Demand notice; Income Tax; Stay Petition
• Section: 143(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 3RD DAY OF AUGUST 2023 / 12TH SRAVANA, 1945 WP(C) NO. 25455 OF 2023 PETITIONER: HIDAYATH CHARITABLE SOCIETY ORUMANAYOOR ORUMANAYOOR P.O CHAVAKKAD, THRISSUR DISTRICT, KERALA REPRESENTED BY ITS GENERAL SECRETARY, PIN - 680512 BY ADVS. C.A.JOJO JIMMI JOSE RESPONDENTS: 1 THE INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN - 110001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN - 110001 3 THE INCOME TAX OFFICER EXEMPTION WARD AAYAKAR BHAWAN, SHAKTHAN THAMPURAN NAGAR THRISSUR DISTRICT, KERALA, PIN - 680001 4 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAWAN, SHAKTHAN THAMPURAN NAGAR THRISSUR DISTRICT, KERALA, PIN - 680001 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25455 OF 2023 2 Dated this the 3rd day of August, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts.P3 and P6 stay petitions, expeditiously. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order and Ext.P4 intimation, the petitioner has preferred Exts.P2 and P5 appeals, respectively, before the second respondent. As the link to file the stay petitions was not opened, the petitioner filed Exts.P3 and P6 stay petitions before the fourth respondent, which has been transmitted to the second respondent. During the pendency of Exts.P2, P3, P5 and P6, the third respondent has issued Ext.P7 demand notice. The petitioner is apprehensive that the respondents may enforce Ext.P1 assessment order. Hence, the writ petition. WP(C) NO. 25455 OF 2023 3 3. Heard; Sri.C.A Jojo, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts.P3 and P6 stay petitions are pending consideration before the second respondent since 31.12.2021 and 5.7.2023, I deem it appropriate to direct the second respondent to consider and dispose of the same, immediately. Resultantly, I order the writ petition as follows:- (i) The second respondent is directed to consider and dispose of Exts.P3 and P6, in accordance with law and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. WP(C) NO. 25455 OF 2023 4 (ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Exts.P3 and P6, all further proceedings pursuant to Exts.P1 , P4 and P7 shall stand deferred. SD/- rmm3/8/2023 C.S.DIAS, JUDGE WP(C) NO. 25455 OF 2023 5 APPENDIX OF WP(C) 25455/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT DATED 27.07.2021 Exhibit P2 A TRUE COPY OF THE APPEAL DATED 31.12.2021 FILED BEFORE THE 2ND RESPONDENT Exhibit P3 A TRUE COPY OF THE STAY PETITION DATED 31.12.2021 FILED BEFORE THE 4TH RESPONDENT Exhibit P4 A TRUE COPY OF THE RELEVANT PAGES OF THE INTIMATION U/S 143(1) DATED NIL ISSUED BY THE CENTRAL PROCESSING ZONE Exhibit P5 A TRUE COPY OF THE APPEAL DATED 08.07.2023 FILED BEFORE THE 2ND RESPONDENT Exhibit P6 A TRUE COPY OF THE STAY PETITION DATED 05.07.2023 FILED BEFORE THE THE 4TH RESPONDENT Exhibit P7 A TRUE COPY OF THE DEMAND LETTER DATED 06.06.2023 ISSUED BY THE 3RD RESPONDENT "