UNITED CLUB V. THE INCOME TAX OFFICER

WP(C)/9147/2020

AI Insights

The case involves the United Club, a private club in Thrissur, which was assessed for income tax for the years 2013-14 and 2014-15. The club challenged the assessment orders through appeals and stay petitions, citing issues such as the late receipt of a rectification application rejection and the attachment of their bank account before they could respond. The primary legal issues revolved around the timeliness of the appeals and the consideration of stay petitions related to the tax assessments. The court's decision focused on ensuring that the appeals and stay petitions were considered appropriately and that the procedural rights of the petitioner were upheld.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753353 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 25-06-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: P K MENON; JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; C K SHERIN; V P NARAYANAN
• Keywords: Appeal; Bank Account Attachment; Condonation of delay; Income tax assessment; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN THURSDAY, THE 25TH DAY OF JUNE 2020 / 4TH ASHADHA, 1942 WP(C).No.9147 OF 2020(P) PETITIONER/S: UNITED CLUB, MANGALASSERY, KORATTY, THRISSUR DISTRICT, PIN 680 308 REPRESENTED BY ITS PRESIDENT SHRI P.V ANTU BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD -2(5), SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001 2 THE COMMISSIOENR OF INCOME TAX (APPEALS) AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001 R1-2 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1-2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.9147 OF 2020(P) ..2.. JUDGMENT Dated this the 25th day of June 2020 The petitioner is a private club, which was assessed for income tax for the years, 2013-14 and 2014-15 as per Exts.P1 and P2 orders. Challenging the assessment orders, the petitioner has preferred Exts.P3 and P4 appeals along with Exts.P3(a) and P4(a) stay petitions. The appeal against Ext.P1 assessment order for the year 2013-14 is filed within time. The learned counsel for the petitioner raises a specific contention that though the petitioner had filed a rectification application against Ext.P1 order the same was rejected. That order, dated 05.03.2020 was served on the petitioner only on 12.03.2020, but the petitioner's bank account was attached in the meanwhile. WP(C).No.9147 OF 2020(P) ..3.. 2. As far as the assessment year 2014-15 is concerned, it is an admitted case that there is delay in filing the appeal, for the condonation of which, the petitioner has preferred Ext.P6. The limited relief sought in the writ petition is for consideration of the appeals and the stay petitions, as also the petitioner's request for lifting the attachment. 3. I have heard the learned Standing Counsel for the Income tax also. 4. Considering the limited relief prayed for, the writ petition is disposed of directing the 2nd respondent to consider the stay petition Exts.P3(a) filed against Ext.P1, within a period of one month from the date of receipt of a copy of this judgment. Needless to say that, while considering the stay petitions, the petitioner's request for lifting of the attachment will also be addressed. WP(C).No.9147 OF 2020(P) ..4.. 5. As far as the assessment for the year 2014-15 is concerned, there being a delay in filing the appeal and the petitioner having filed Ext.P6 application for condonation of delay, the 2nd respondent shall endeavor to consider Ext.P6 application as expeditiously as possible. The writ petition is disposed of accordingly. Sd/- V.G.ARUN SB/25/06/2020 JUDGE WP(C).No.9147 OF 2020(P) ..5.. APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 12- 03-2015 FOR AY--2013-14 RECEIVED THROUGH INTERNET EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 11- 04-2019 FOR AY- 2014-15 RECEIVED THROUGH INTERNET EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17-03-2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P3 ATRUE COPY OF THE STAY PETITION DATED 16-03- 2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 16-03-2020 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P4 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17-03-2020 FILED BY THE PETITIONER BEFORE FOR AY-2014-15 EXHIBIT P4 ATRUE COPY OF THE STAY PETITION DATED 16-03- 2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY-2014-15 EXHIBIT P5 TRUE COPY OF THE CIRCULAR F. NO. 404/72/93- ITCC ISSUED BY CBDT DATED 31-07-2017 EXHIBIT P6 TRUE COPY OF THE DELAY CONDONATION PETITION DTD. 16.3.2020 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P7 TRUE COPY OF INTIMATION FROM SOUTH INDIAN BANK (KORATTY SOUTH BRANCH) DATED 5.6.2020 EXHIBIT P8 TRUE COPY OF INTIMATION FROM KERALA GRAMIN BAN (KORATTY BRANCH) DTATED 5.6.2020 EXHIBIT P9 TRUE COPY OF INTIMATION FROM STATE BANK OF INDIA (KORATTY BRANCH) DATED 5.6.2020 // true copy // P.A to Judge "