M/S. TRAVANCORE EDUCATION SOCIETY V. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/27842/2014

AI Insights

The case involves the Travancore Education Society, which filed a writ petition against the Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals) concerning the delay in finalizing appeals related to assessment years 2006-07 to 2012-13. The petitioner had previously received interim orders allowing them to pay in installments, which they were complying with. The main grievance was the delay in the hearing and finalization of their appeals. The court did not delve into the merits of the case but focused on the procedural aspect of ensuring a timely hearing.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755716 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-10-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: O RAMACHANDRAN NAMBIAR; GEEN MATHEW
• Keywords: Appeal; Assessment; Income Tax; Interim order; Stay
• Section: 153

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 24TH DAY OF OCTOBER 2014/2ND KARTHIKA, 1936 WP(C).No. 27842 of 2014 (E) ---------------------------- PETITIONER: ------------------ M/S. TRAVANCORE EDUCATION SOCIETY, REGISTERED OFFICE AT KALLAMBALAM POST 695 605 THIRUVANANTHAPURAM DISTRICT REPRESENTED BY ITS PRESIDENT, A. SAINULABDEEN S/O ABDUL MAJEED PRESIDENT M/S TRAVANCORE EDUCATION SOCIETY KALLAMBALAM POST - 695 605, THIRUVANANTHAPURAM DISTRICT BY ADVS.SRI.O.RAMACHANDRAN NAMBIAR SRI.GEEN T. MATHEW RESPONDENT(S): ------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1 OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE, 4TH FLOOR, ANNEXE, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM DISTRICT - 695010 2. COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS - III) KOCHI, ERNAKULAM DISTRICT - 682018 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27842 of 2014 (E) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- EXHIBIT P1:- TRUE COPY OF THE MEMORANDUM OF APPEAL I.T.A NO. 1 OF 2014 BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2006-07 EXHIBIT P2:- TRUE COPY OF THE MEMORANDUM OF APPEAL I.T.A NO. 2 OF 2014 BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2007-08 EXHIBIT P3:- TRUE COPY OF THE MEMORANDUM OF APPEAL I.T.A NO. 3 OF 2014 BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2008-09 EXHIBIT P4:- TRUE COPY OF THE MEMORANDUM OF APPEAL I.T.A NO. 4 OF 2014 BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2009-10 EXHIBIT P5:- TRUE COPY OF THE MEMORANDUM OF APPEAL I.T.A NO. 5 OF 2014 BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2010-11 EXHIBIT P6:- TRUE COPY OF THE MEMORANDUM OF APPEAL I.T.A NO. 6 OF 2014 BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2011-12 EXHIBIT P7:- TRUE COPY OF THE MEMORANDUM OF APPEAL I.T.A NO. 7 OF 2014 BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT PERIOD 2012-13 EXHIBIT P8:- TRUE COPY OF THE PETITION DATED 23-09-2014 IN I.T.A NO. 1 OF 2014 BEFORE THE 2ND RESPONDENT EXHIBIT P9:- TRUE COPY OF THE PETITION DATED 23-09-2014 IN I.T.A NO. 2 OF 2014 BEFORE THE 2ND RESPONDENT EXHIBIT P10:- TRUE COPY OF THE PETITION DATED 23-09-2014 IN I.T.A NO. 3 OF 2014 BEFORE THE 2ND RESPONDENT EXHIBIT P11:- TRUE COPY OF THE PETITION DATED 23-09-2014 IN I.T.A NO. 4 OF 2014 BEFORE THE 2ND RESPONDENT EXHIBIT P12:- TRUE COPY OF THE PETITION DATED 23-09-2014 IN I.T.A NO. 5 OF 2014 BEFORE THE 2ND RESPONDENT EXHIBIT P13:- TRUE COPY OF THE PETITION DATED 23-09-2014 IN I.T.A NO. 6 OF 2014 BEFORE THE 2ND RESPONDENT EXHIBIT P14:- TRUE COPY OF THE PETITION DATED 23-09-2014 IN I.T.A NO. 7 OF 2014 BEFORE THE 2ND RESPONDENT WP(C).No. 27842 of 2014 (E) --------------------------------------- RESPONDENT(S)' EXHIBITS: NIL --------------------------------------- /TRUE COPY/ P.A. TO JUDGE R.K.J P.R. RAMACHANDRA MENON, J. ======================== W.P.(C). No. 27842 of 2014 -------------------------------------------- Dated this the 24 th day of October, 2014 JUDGMENT Being aggrieved of the assessment proceedings passed by the 1 st respondent under Section 153 of the Income Tax Act, 1961 for the assessment years 2006-07 to 2012-13, the petitioner has preferred Exts.P1 to P7 appeals along petitions for stay before the second respondent. After consider the I.As for stay, interim orders have already been granted as per order dated 18.7.2014 enabling the petitioner to satisfy the condition in the prescribed manner. It is stated that the petitioner is satisfying the same by way of instalments in terms of the interim order already passed by the appellate authority. 2. The present grievance is with regard to the delay in finalizing the appeals. The learned counsel also submits that the petitioner has filed Exts. P8 to P14 petitions for early hearing of the appeals and the prayer now is to cause the same to be considered and disposed of within a reasonable time. 3. Heard the learned Standing Counsel for the respondents as well. W.P.C. No. 27842 of 2014 -2- 4. Considering the limited nature of relief sought for, this Court does not find it necessary necessary to go into the merits of the case. The writ petition is disposed of, directing the 2 nd respondent to consider and pass appropriate orders on Exts. P8 to P14 petitions at the earliest, at any rate, within 'two weeks' from the date of receipt of a copy of this judgment. The appeals shall be disposed of on merit, as expeditiously as possible, at any rate, within 'three months' thereafter. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps. sd/- P.R. RAMACHANDRA MENON, JUDGE. kp/- "