Trisha Charitable Trust v. The Income-tax Officer, Exemption Ward, Thrissur / The Commissioner of Income-tax (Appeals), Thrissur
[Citation -2020-LL-0228-99]

Citation 2020-LL-0228-99
Appellant Name Trisha Charitable Trust
Respondent Name The Income-tax Officer, Exemption Ward, Thrissur / The Commissioner of Income-tax (Appeals), Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 28/02/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags filing of appeal • coercive steps • demand notice • stay petition • demand of tax • recovery of tax
Bot Summary: The petitioner has filed the appeal with Ext.P3 stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P3 expeditiously. The case of petitioner is that either the mere filing of appeal or pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P3 results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P2. The assessing officer, if is successful in his effort the statutory appeals would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting W.P.(C) No. 6074/2020 -3- the interest of appellant pending appeals, the order on stay petition is passed expeditiously. Prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of the stay petition in Ext.P3. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by this order: The appellate authority/second respondent considers and disposes of Ext.P3 as early as possible, preferably within three months from the date of receipt of copy of this judgment. The respondents are directed not to take coercive steps or recover the amount determined in the order under appeal for three months from today.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.6074 OF 2020(H) PETITIONER/S: M/S.TRISHA CHARITABLE TRUST, MANISSERY, OTTAPPALAM, PALAKKAD-679 521, REPRESENTED BY ITS CHAIRMAN KODAKKATUTHODY RAMASWAMY. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT/S: 1 INCOME TAX OFFICER, EXEMPTION WARD, AAYAKAR BHAVAN, SHAKTHAN THAMPURAN NAGAR, THRISSUR-682 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, SHAKTHAN THAMPURAM NAGAR, THRISSUR-682 001. OTHER PRESENT: SC - SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No. 6074/2020 -2- JUDGMENT Dated this 28th day of February 2020 petitioner filed appeal in Ext.P2 aggrieved by order of assessment in Ext.P1 made under Income Tax Act. petitioner has filed appeal with Ext.P3 stay petition. petitioner prays for appropriate direction to appellate authority to consider and dispose of Ext.P3 expeditiously. 2. case of petitioner is that either mere filing of appeal or pendency of appeal does not amount to granting stay by appellate authority. delay in considering and disposing of Ext.P3 results in assessing officer taking steps for recovering tax amount which is under challenge in Ext.P2. assessing officer, if is successful in his effort statutory appeals would become either academic or ineffective. It is further contended by petitioner that in manner law provides for protecting W.P.(C) No. 6074/2020 -3- interest of appellant pending appeals, order on stay petition is passed expeditiously. Hence writ petition. 3. Perused Exts.P1, P2, P3 and P4 series. Prima facie I am satisfied that case is made out for issuing necessary directions to second respondent to dispose of stay petition in Ext.P3. Having regard to limited prayer and grounds referred to above, this Court is satisfied that writ petition can be disposed of by this order: (a) appellate authority/second respondent considers and disposes of Ext.P3 as early as possible, preferably within three months from date of receipt of copy of this judgment. (b) respondents are directed not to take coercive steps or recover amount determined in order under appeal for three months from today. Sd/- S.V.BHATTI JUDGE jjj W.P.(C) No. 6074/2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 20.12.2018 PASSED BY 1ST RESPONDENT FOR AY 2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 20.01.2020 FOR AY 2017-18 FILED BY PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 20.01.2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY 2017-18. EXHIBIT P4 TRUE COPY OF APPLICATION DATED 22.02.2020 SUBMITTED BY PETITIONER UNDER SECTION 220(6) BEFORE 1ST RESPONDENT AY 2017-18. EXHIBIT P5 TRUE COPY OF NOTICE DATED 10.02.2020 ISSUED UNDER SECTION 221(1) BY 1ST RESPONDENT. Trisha Charitable Trust v. Income-tax Officer, Exemption Ward, Thrissur / Commissioner of Income-tax (Appeals), Thrissur
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