Wp(C)/2674/2016 Of Sree Narayana Dharma Sabha v. The Income Tax Officer (Exemption)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 22ND DAY OF JANUARY 2016/2ND MAGHA, 1937 WP(C).No. 2674 of 2016 (H) --------------------------- PETITIONER : ----------------------- SREE NARAYANA DHARMA SABHA REG.NO.24, ''SREYAS'', P.O.MADAVANA, KODUNGALLUR-680 66, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.O.A.NURIYA KUM.SOUMYA PRAKASH KUM.MEKHALA M.BENNY RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER (EXEMPTION), AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR-680 001 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, AYYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680 001 R1 & R2 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 22-01-2016, THE COURT ON THE SAME DAY DELIVERED THE WP(C).NO.2674/2016 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ASSESSMENT ORDER FOR THE A.Y. 2012-13 DATED 27/2/2015 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. P2COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT P3COPY OF THE ORDER DATED 13/7/2015 ISSUED BY THE 1ST RESPONDENT P4COPY OF THE APPLICATION DATED 21/12/2015 SUBMITTED BY THE PETITIONER.PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J..............................................................W.P.(C).No.2674 of 2016.............................................................Dated this the 22[nd] day of January, 2016 J U D G M E N T Aggrieved by Ext.P1 assessment order, the petitioner hadpreferred Ext.P2 appeal before the 2[nd] respondent. During thependency of the appeal, the petitioner approached the 1[st]respondent through a petition under Section 220(6) of the IncomeTax Act and by Ext.P3 order, the 1[st] respondent directed thepetitioner to pay certain amounts by way of instalments as acondition for stay of recovery of the balance amount. It is not indispute that the petitioner is complying with the directions inExt.P3 order, inter alia, by paying an amount of Rs.1,00,000/- everymonth during the pendency of the appeal. It is the case of thepetitioner that, the pendency of the appeal is causing financialprejudice to the petitioner inasmuch as he has to comply with thedirections in Ext.P3 order till the disposal of the appeal. He hastherefore preferred Ext.P4 application for early hearing of theappeal before the 2[nd] respondent and the said application is statedto be pending before the 2[nd] respondent. 2. I have heard the learned counsel for the petitioner and thelearned Standing counsel for the respondents. On a consideration of the facts and circumstances of the caseas also the submissions made across the bar and finding thatExt.P2 appeal was filed as early as in March 2015, I dispose thewrit petition with a direction to the 2[nd] respondent to consider andpass orders in Ext.P2 appeal after hearing the petitioner within aan outer period of four months from the date of receipt of a copy ofthis judgment. The petitioner shall produce a copy of the writpetition along with the copy of this judgment before the 2[nd]respondent for further action. A.K.JAYASANKARAN NAMBIAR JUDGE W.P.(C). No.2674 of 2016 -3-