Case Law Details
Ayyappa Educational Society Vs Union of India (Madras High Court)
In the matter of Ayyappa Educational Society vs. Union of India, the Madras High Court addressed two writ petitions seeking directions to expedite the disposal of appeals filed by the petitioner. The petitioner, Ayyappa Educational Society, had been issued assessment orders directing them to pay significant amounts for the assessment years 2016-2017 and 2019-2020. Aggrieved by these orders, the petitioner filed appeals, expressing concerns over the substantial financial burden imposed and emphasizing the importance of timely resolution due to their status as a public trust operating an educational institution.
The senior counsel representing the petitioner argued that swift resolution of the appeals was crucial to safeguard the interests of the educational institution. On the other hand, the standing counsel for the respondents (the Union of India) stated that while a large number of appeals were pending, they were typically disposed of within six to nine months, and therefore, imposing a shorter timeframe might not be necessary.
After considering the arguments from both sides and examining the records, the High Court issued its decision. Recognizing the petitioner’s status as an educational institution and the substantial financial implications of the assessment orders, the court determined that granting a period of six months for the disposal of the appeals would be appropriate.
Consequently, the court directed the second respondent (presumably the Commissioner of Income Tax, Appeals) to dispose of the appeals filed by the petitioner within six months from the date of receipt of the court’s order.
With this direction, the writ petitions were disposed of, and no costs were awarded. The connected miscellaneous petitions were also closed accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
These two Writ Petitions have been filed by the petitioner seeking direction to the respondents to expedite the disposal of their appeals within a time frame fixed by this Court.
2. It is the case of the petitioner that assessment orders have been passed on 27.03.2024 directing them to pay a sum of Rs.2,55,49,142/- for the assessment year 2016-2017 and a sum of Rs.1,42,78,801/- for the assessment year 2019-2020 respectively. Aggrieved over the same, the petitioner has filed appeals on 16.04.2024 and the same are pending adjudication.
3. The learned Senior Counsel for the petitioner submits that since huge amount is directed to be paid by way of assessment orders, they have preferred the appeals in time and since the petitioner is a public Trust running an educational institution, their interest will be protected if the appeals are disposed off, at the earliest.
4. The learned Standing Counsel for the respondents 2 to 4 submits that large number of appeals are pending and normally, the appeals would be disposed of within a period of six to nine months and fixation of shorter time may not be necessary.
5. I have considered the submissions of the learned Senior Counsel for the petitioner, the learned Central Government Standing Counsel for the first respondent and the learned Standing Counsel for the respondents 2 to 4, and perused records.
6. Considering the fact that the petitioner is an educational institution running a women’s college and huge amount has been assessed for payment, I am of the view that granting six months’ time for disposal of the appeals would be appropriate and accordingly, the second respondent is directed to dispose of the appeals filed by the petitioner dated 16.04.2024 within a period of six (6) months from the date of receipt of a copy of this order.
7. With the above direction, the Writ Petitions are disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
Author Bio
