KADANGODE PANCHAYATH MULTIPURPOSE CO-OPERATIVE SOCIETY LTD V. THE COMMISSIONER OF INCOME TAX(APPEALS)

WP(C)/20796/2023

AI Insights

The case involves the Kadangode Panchayath Multipurpose Co-operative Society Ltd, which filed a writ petition against the Commissioner of Income Tax (Appeals) and other related respondents concerning the enforcement of a final order and notice during the pendency of their appeals and stay petitions. The society had appealed against a final order and filed stay petitions, fearing enforcement actions that could affect their operations. The court's intervention was sought to ensure that these petitions were considered promptly to prevent any premature enforcement of the final order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748698 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 27-06-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ARUN THIYANNOOR RAMAKRISHNAN AMBIKA RADHAKRISHNAN KAVYA SURESH
• Keywords: Appeal; Final order; Income Tax; Stay Petition
• Section: 143(3); 246A

Judgement Text

"1 WP(C) No.20796 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 27TH DAY OF JUNE 2023 / 6TH ASHADHA, 1945 WP(C) NO. 20796 OF 2023 PETITIONER/S: KADANGODE PANCHAYATH MULTIPURPOSE CO-OPERATIVE SOCIETY LTD NO.R1121, REPRESENTED BY ITS SECRETARY, KADANGODE, CHIRAMANAGAD P.O, THRISSUR DISTRICT, PIN - 680604 BY ADVS. ARUN KUMAR.P THIYYANNOOR RAMAKRISHNAN AMBIKA RADHAKRISHNAN KAVYA SURESH RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX(APPEALS) I.S PRESS ROAD, KOCHI, PIN - 682018 2 INCOME TAX OFFICER WARD 1& TPS, GURUVAYOOR CITY PLAZA, INCOME TAX OFFICE, WEST NADA, GURUVAYOOR , THRISSUR DISTRICT, PIN - 680101 3 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, 245-A, NORTH BLOCK, NEW DELHI - 110001. (ADDITIONAL THIRD RESPONDENT IS IMPLEADED AS PER ORDER DATED 27.6.2023 IN IA 1/2023) SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) No.20796 of 2023 C.S DIAS,J. --------------------------- WP(C) No.20796 of 2023 ----------------------------- Dated this the 27th day of June, 2023 . JUDGMENT The writ petition is filed to direct the additional third respondent to consider and dispose of Exts P2 and P3 appeals along with Exts P5 and P6 stay petitions. 2. The petitioner’s case is that, aggrieved by Ext P1 final order, the petitioner has preferred Exts P2 and P3 appeals before the first respondent on 18.10.2022 and 7.2.2022, respectively. The petitioner thereafter preferred Exts P5 and P6 stay petitions in the above appeals in view of Ext P4 notice issued by the second respondent. The petitioner apprehends that during the pendency of Exts P5 and P6, the respondents may enforce Ext P1 final order through Ext P4 notice. Hence, the writ petition. 3 WP(C) No.20796 of 2023 3. Heard; Sri.Arun Kumar, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counsel appearing for the respondents. 4. Sri.Jose Joseph, on instructions, submitted that even though the appeals were preferred before the first respondent, in view of the migration, the same have been transferred to the third respondent. Hence, the appeals and stay petitions are now pending consideration before the third respondent. 5. Having considered the pleadings and materials on record and taking note of the fact that Exts P2 and P3 appeals and Exts P5 and P6 stay petitions submitted by the petitioner is pending consideration before the third respondent, I deem it appropriate to order the writ petition as follows: (i) The third respondent is directed to consider and dispose of Exts P5 and P6 stay petitions, 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 4 WP(C) No.20796 of 2023 judgment, after affording the petitioner an opportunity of being heard. (ii) If the third 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 P5 and P6 stay petitions, all further proceedings pursuant to Exts P1 and P4 shall stand deferred. SD/- sks/27.6.2023 C.S.DIAS, JUDGE 5 WP(C) No.20796 of 2023 APPENDIX OF WP(C) 20796/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE FINAL ORDER PASSED BY THE 2ND RESPONDENT U/S 143(3) OF THE ACT DATED 12-04-2021 Exhibit P2 TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER U/S 246A OF THE INCOME TAX ACT CHALLENGING THE PENALTY IMPOSED BEFORE THE 1ST RESPONDENT WITH E-FILING ACKNOWLEDGEMENT NO. 730224880181022 DATED 18-10-2022 Exhibit P3 TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER U/S 246A OF THE INCOME TAX ACT CHALLENGING THE DISALLOWANCE OF DEDUCTION UNDER SECTION 80P, BEFORE THE 1ST RESPONDENT WITH E-FILING ACKNOWLEDGEMENT NO. 134698110070222 DATED 07.02.2022 Exhibit P4 TRUE COPY OF THE NOTICE DATED 19.06.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER SOCIETY Exhibit P5 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER IN EXT.P2 APPEAL, Exhibit P6 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER IN EXT.P3 APPEAL, BEARING ACKNOWLEDGEMENT NO. 273915801220623 "