SREE NARAYANA DHARMA SABHA V. THE INCOME TAX OFFICER (EXEMPTION)

WP(C)/2674/2016

AI Insights

The case involves Sree Narayana Dharma Sabha, a petitioner, who challenged an assessment order issued by the Income Tax Officer (Exemption) and subsequently appealed to the Commissioner of Income Tax (Appeals)-II. During the appeal, the petitioner was required to pay in installments as per the stay order from the Income Tax Officer, which led to financial strain. The petitioner sought an early hearing of the appeal due to these circumstances. The High Court of Kerala, upon hearing the arguments, directed the Commissioner of Income Tax (Appeals)-II to expedite the hearing and decision on the appeal.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 761316 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-01-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: ANIL NAIR; R; O A KUM; SOUMYA KUM; MEKHALA BENNY
• Keywords: Appeal; Assessment Order; Income Tax; Stay of recovery; Financial Prejudice
• Section: 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 22ND DAY OF JANUARY 2016/2ND MAGHA, 1937 WP(C).No. 2674 of 2016 (H) --------------------------- PETITIONER : ----------------------- SREE NARAYANA DHARMA SABHA REG.NO.24, ''SREYAS'', P.O.MADAVANA, KODUNGALLUR-680 66, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.O.A.NURIYA KUM.SOUMYA PRAKASH KUM.MEKHALA M.BENNY RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER (EXEMPTION), AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR-680 001 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, AYYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680 001 R1 & R2 BY SRI.K.M.V.P ANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).NO.2674/2016 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER FOR THE A.Y. 2012-13 DATED 27/2/2015 ISSUED BY THE 1ST RESPONDENT. P2 COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT P3 COPY OF THE ORDER DATED 13/7/2015 ISSUED BY THE 1ST RESPONDENT P4 COPY OF THE APPLICATION DATED 21/12/2015 SUBMITTED BY THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE sts A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.2674 of 2016 ............................................................. Dated this the 22nd day of January, 2016 J U D G M E N T Aggrieved by Ext.P1 assessment order, the petitioner had preferred Ext.P2 appeal before the 2nd respondent. During the pendency of the appeal, the petitioner approached the 1st respondent through a petition under Section 220(6) of the Income Tax Act and by Ext.P3 order, the 1st respondent directed the petitioner to pay certain amounts by way of instalments as a condition for stay of recovery of the balance amount. It is not in dispute that the petitioner is complying with the directions in Ext.P3 order, inter alia, by paying an amount of Rs.1,00,000/- every month during the pendency of the appeal. It is the case of the petitioner that, the pendency of the appeal is causing financial prejudice to the petitioner inasmuch as he has to comply with the directions in Ext.P3 order till the disposal of the appeal. He has therefore preferred Ext.P4 application for early hearing of the appeal before the 2nd respondent and the said application is stated to be pending before the 2nd respondent. -2- W.P.(C). No.2674 of 2016 2. I have heard the learned counsel for the petitioner and the learned Standing counsel for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the bar and finding that Ext.P2 appeal was filed as early as in March 2015, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders in Ext.P2 appeal after hearing the petitioner within a an outer period of four months from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the writ petition along with the copy of this judgment before the 2nd respondent for further action. A.K.JAYASANKARAN NAMBIAR JUDGE mns/22.01.16 -3- W.P.(C). No.2674 of 2016 "