Wp(C)/11308/2018 Of Indian Medical Association Cochin Branch v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 2ND DAY OF APRIL 2018 / 12TH CHAITHRA, 1940 WP(C).No. 11308 of 2018 PETITIONER(S) -------------- INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, "IMA HOUSE", NEAR JAWAHARLAL NEHRU STADIUM, KALOOR, KOCHI-682017, REPRESENTED BY ITS PRESIDENT, DR. VARGHESE CHERIAN. BY ADVS.SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SMT.DEEPTI SUSAN GEORGE SRI.ARJUN SANTHOSH SRI.RENOY VINCENT SMT.HEBA SARA ABRAHAM RESPONDENT(S): -------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682036. POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682036. 2. THE ASSISTANT DIRECTOR OF INCOME TAX(EXEMPTION), RANGE-4, CENTRAL REVENUE BUILDINGS, I.S PRESS ROAD, COCHIN.18. RANGE-4, CENTRAL REVENUE BUILDINGS, I.S PRESS ROAD, COCHIN.18. 3. THE DEPUTY COMMISSIONER OF INCOME TAX, 6TH FLOOR, KANDAMKULATHY TOWER, MG ROAD, KOCHI-682011. BY GOVERNMENT PLEADER SMT.M.M.JASMINE BY ADV. SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 A TRUE COPY OF THE RETURNS FILED BY THE PETITIONER FOR ASSESSMENT YEAR 2010-2011. EXHIBIT P2 A TRUE COPY OF THE ORDER UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 DATED 30.03.2013 PASSED BY THE 2ND RESPONDENT. THE INCOME TAX ACT, 1961 DATED 30.03.2013 PASSED BY THE 2ND RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL DATED 23.07.2013.EXHIBIT P4 A TRUE COPY OF THE DELAY PETITION IS FILED BY THE PETITIONER. EXHIBIT P5 A TRUE COPY OF THE STAY PETITION DATED 21.03.2017 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS - NIL ------------------------------ /TRUE COPY/ TS04/04/2018 PS TO JUDGE A. MUHAMMED MUSTAQUE, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 11308 of 2018 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2[nd] day of April, 2018 JUDGMENT Petitioner has filed Ext.P3 appeal before the 1[st]respondent and along with the appeal, petitioner has also filedExt.P5 application for stay along with Ext.P4 application tocondone delay. It is submitted that during the pendency of theappeal, steps are being taken by the respondent authorities forrecovering the amount by issuing Ext.P2 demand notice. 2. Having regard to the fact that an appeal is pendingbefore the competent authority, I do not think it necessary toconsider the matter on merits. Suffice to say that the appellateauthority has to consider the stay petition and delaycondonation application on merits within a specified time andin the meantime, the recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: (i)The 1[st] respondent shall consider the Ext.P5 staypetition and Ext.P4 application to condone delay filed alongwith the appeal within a period of two months from the date ofreceipt of a copy of the judgment. W.P.(C) No. 11308 of 2018 -:2:- (ii)Till orders are passed as directed above, thedemand made in terms ofExt.P2shall be kept in abeyance. Sd/- A. MUHAMMED MUSTAQUE, JUDGE ttb/03.04.