St. John The Baptists ... vs The Income Tax Officer (Exemption)
2024 Latest Caselaw 28138 Ker

Kerala High Court

St. John The Baptists ... vs The Income Tax Officer (Exemption) on 24 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                       2024:KER:71081

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
             THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 24TH DAY OF SEPTEMBER 2024 / 2ND ASWINA, 1946
                     WP(C) NO. 33157 OF 2024
PETITIONER:

            ST. JOHN THE BAPTISTS CHURCH (REPRESENTED BY ITS
            VICAR, FR. GEORGE VEZHAPARAMBIL, AGED 58 YEARS)
            MOONUMURY, MATTATHUR, IRINJALAKUDA, THRISSUR,
            PIN - 680 684.

            BY ADVS.
                    K.N.SREEKUMARAN
                    P.J.ANILKUMAR (A-1768)
                    N.SANTHOSHKUMAR



RESPONDENTS:

    1       THE INCOME TAX OFFICER (EXEMPTION),
            AAYAKAR BHAVAN, INCOME TAX OFFICE,
            SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680 006.

    2       ADDITIONAL COMMISSIONER OF INCOME TAX,
            INCOME TAX DEPARTMENT, NATIONAL FACELESS
            ASSESSMENT CENTRE., ROOM NO:245, NORTH BLOCK,
            NEW DELHI, PIN - 110 001.

    3       COMMISSIONER OF INCOME TAX (APPEALS),
            NATIONAL FACELESS APPEAL CENTRE,
            INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110 001.

            BY ADVS.
                    JOSE JOSEPH (SR SC),
                    CYRIAC TOM (SC)


     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   24.09.2024,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
                                                    2024:KER:71081
WP(C) 33157/2024                   2




                          JUDGMENT

The petitioner suffered Ext.P1 order imposing penalty

on the petitioner under the provisions of the Income Tax

Act, 1961, for the assessment year 2016-2017. The

petitioner preferred Ext.P3 appeal along with Ext.P4 stay

petition against Ext.P1 order before the First Appellate

Authority. The relief now sought for by the petitioner is a

direction to the First Appellate Authority to consider and

pass orders on Ext.P4 stay petition after affording an

opportunity of hearing to the petitioner and to suspend the

recovery of any amount under Ext.P1 pending

consideration of the stay petition by the First Appellate

Authority.

2. Heard the learned Senior Standing Counsel

appearing for the respondents also.

3. Having heard the learned counsel for the petitioner

and the learned Senior Standing Counsel appearing for the

respondents and having regard to the limited nature of 2024:KER:71081

relief now sought for by the petitioner, the writ petition

will stand disposed of directing that the recovery of any

amount under Ext.P1 shall remain suspended till orders

are passed by the First Appellate Authority on Ext.P4 stay

petition. The First Appellate Authority shall endeavour to

dispose of Ext.P4 after affording an opportunity of hearing

to the petitioner within a period of three months from the

date of receipt of a certified copy of this judgment.

Writ petition is disposed of as above.

Sd/-

GOPINATH P. JUDGE ats 2024:KER:71081

APPENDIX OF WP(C) 33157/2024

PETITIONER'S EXHIBITS

Exhibit-P1 TRUE COPY OF THE PENALTY ORDER DATED 26.09.2023 WITH DIN: ITBA/PNL/F/271E/2023- 24/1056574479(1) ISSUED BY THE 2ND RESPONDENT.

Exhibit-P 2 TRUE COPY OF THE DEMAND NOTICE DATED 26.09.2023 WITH DIN: ITBA/PNL/S/156/2023- 24/1056573694(1) ISSUED BY THE 2ND RESPONDENT.

Exhibit-P 3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO: 35WITH ACKNOWLEDGEMENT BEARING NUMBER:

428882490211023 FILED BEFORE THE 3RD RESPONDENT.

Exhibit-P 4 TRUE COPY OF THE STAY PETITION DATED 30.11.2023 FILED ON 11.09.2024 VIDE ACKNOWLEDGEMENT NUMBER:436964041100924 BEFORE THE 3RD RESPONDENT.