Wp(C)/26703/2021 Of Sreevalsam Educational Trust v. Income Tax Officer (Exemption)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 26 DAY OF NOVEMBER 2021 / 5TH AGRAHAYANA, 1943 WP(C) NO. 26703 OF 2021 PETITIONER/S: SREEVALSAM EDUCATIONAL TRUSTTHEKKEMADOM BUILDING, THEKKEMADOM ROAD, THRISSUR-680 001 REPRESENTED BY ITS SECRETARY, SRI. U.S.KRISHNAKUMAR.BY ADVS.T.M.SREEDHARAN (SR.)V.P.NARAYANANNISHA JOHN RESPONDENT/S: 1INCOME TAX OFFICER (EXEMPTION)WARD 1, KOCHI, 3RD FLOOR, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018.2ASSISTANT COMMISSIONER OF INCOME TAXNATIONAL E-ASSESSMENT CENTRE, NEW DELHI-110 003.3THE COMMISSIONERM/S. NATIONAL FACELESS APPEAL CENTRE, NEW DELHI-110 003. SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. =============================== W.P.(C)No.26703 of 2021 ----------------------------------------------------- Dated this the 26[th ]day of November, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2018-19, petitioner has preferred an appealbefore the 3[d] respondent, a copy of which is produced asExt.P9. A petition for stay of proceedings pursuant to theassessment order has also been filed as Ext.P9 (a) andpetition for condonation of delay as Ext.P9 (b). Since thepetitioner has already invoked the appeal remedy, I deem itappropriate to direct the appellate authority to consider andpass appropriate orders on Ext.P9 (a) stay petition as well asExt.P9 (b) delay condonation petition in a time boundmanner. 2.Having regard to the circumstances mentioned above, the appellate authority shall consider and passappropriate orders on Ext.P9 (a) stay petition as well asExt.P9 (b) delay condonation petition within an outer limit of three months from the date of receipt of a coy of thisjudgment. It is also clarified that the appellate authority isfree to consider, the appeal itself, if circumstanceswarranted. Needless to say, an opportunity of being heard ascontemplated under the statutory provisions, shall necessarilybe granted to the petitioner. The orders directed as aboveshall be passed only after such opportunity is granted. Toenable the consideration of the stay petition, all coerciveproceedings against the petitioner shall be kept in abeyancefor a period of three months. The writ petition is disposed of accordingly. Sd/- BECHU KURIAN THOMAS JUDGE jm/ APPENDIX OF WP(C) 26703/2021