Wp(C)/30601/2011 Of Bharath Charitable Hospital Society v. The Commissioner Of Income Tax(Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 17TH NOVEMBER 2011 / 26TH KARTHIKA 1933 WP(C).No. 30601 of 2011(A) ------------------------------------ PETITIONER : ---------------------- BHARATH CHARITABLE HOSPITAL SOCIETY, CHAITHANYA, AZAD LANE, THIRUNAKKARA, KOTTAYAM- 686001, REPRESENTED BY ITS SECRETARY, RENUKA VISWANATHAN, AGED 59 YEARS, W/O.DR.A.N.VISWANATHAN. BY ADVS. SRI.B.ASHOK SHENOY SRI.THOMAS P.MAKIL SMT.LAKSHMI B.SHENOY RESPONDENTS : ------------------------ 1. THE COMMISSIONER OF INCOME TAX (APPEALS) IV, KERA BHAVAN, SRV HIGH SCHOOL, ERNAKULAM, KOCHI-682 011. 2. THE JOINT COMMISSIONER OF INCOME TAX, RANGE KOTTAYAM, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 002. 3. THE INCOME TAX OFFICER, WARD I, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 002. R1 TO R3 BY ADV. SRI. JOSE JOSEPH ,SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30601 of 2011(A) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: COPY OF ASSESSMENT ORDER DATED 02-12-2010 PASSED BY 3RD RESPONDENT AGAINST PETITIONER. RESPONDENT AGAINST PETITIONER. EXHIBIT P2: COPY OF APPEAL DATED 27-12-2010 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT. 1ST RESPONDENT. EXHIBIT P3: COPY OF APPLICATION OF STAY DATED 27-12-2010 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT. BEFORE THE 1ST RESPONDENT. EXHIBIT P4: COPY OF THE APPLICATION FOR STAY DATED 16-02-2011 FILED BY PETITIONER BEFORE 2ND RESPONDENT. PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P5: COPY OF ORDER DATED 15-06-2011 ISSUED BY 2ND RESPONDENT. EXHIBIT P6: COPY OF APPLICATION FOR EXTENSION OF STAY DATED 04-08-2011 FILED BY PETITIONER BEFORE 2ND RESPONDENT, CONTAINING ENDORSEMENTS AS TO ORDERS PASSED ON IT MADE BY 2ND RESPONDENT. BY PETITIONER BEFORE 2ND RESPONDENT, CONTAINING ENDORSEMENTS AS TO ORDERS PASSED ON IT MADE BY 2ND RESPONDENT. EXHIBIT P7: COPY OF CYBER RECEIPT-CHALLAN NO./ITNS 280 DATED 20-08-2011 ISSUED BY AXIS BANK TO PETITIONER/. ISSUED BY AXIS BANK TO PETITIONER/. EXHIBIT P8: COPY OF NOTICE DATED 31-10-2011 ISSUED BY 3RD RESPONDENT TO PETITIONER. PETITIONER. RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30601 of 2011 ---------------------------------------------- Dated this the 17[th] day of November, 2011 JUDGMENT Against assessment orders under the Income Tax Act, thepetitioner filed Ext.P2 appeal before the 1[st] respondent along withExt.P3 stay petition. The petitioner also moved the assessingauthority for treating the petitioner as not in default. Theassessing authority, by Ext.P5, directed that the recovery wouldstand stayed till 31.7.2011 or till disposal of the appeal,whichever is earlier. The appeal has not been disposed of yet.The petitioner is not in a position to get the stay extended bythe assessing authority, since the incumbent is on leave. Thepetitioner, therefore, seeks disposal of Ext.P3 stay petition by theappellate authority expeditiously and stay of recovery of thedisputed tax till then. 2.I have heard the learned Standing Counsel for theIncome Tax Department also. W.P.(C)No.30601/11 2.I have heard the learned Standing Counsel for theIncome Tax Department also. W.P.(C)No.30601/11 In the facts and circumstances of the case, I dispose ofthis writ petition with a direction to the first respondent toconsider and pass orders on Ext.P3 stay petition, asexpeditiously as possible, at any rate, within one month fromthe date of receipt of a copy of this judgment. Till orders arepassed on Ext.P3 stay petition, further coercive recoveryproceedings for recovery of the tax disputed in the appeal shallbe kept in abeyance. S. SIRI JAGAN, JUDGE acd