By Advs.sri.harisankar v. Menon Smt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 29TH DAY OF OCTOBER 2015/7TH KARTHIKA, 1937 WP(C).No. 32920 of 2015 (L) -------------------------------------------- PETITIONER(S) : ------------------------- M/S. A.M.MOTORS, VARANGODE, DOWN HILL P.O., MALAPPURAM- 676 519, REPRESENTED BY ITS MANAGING PARTNER, A.MOHAMMED IQBAL. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S) : ---------------------------- 1. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE II (2), TIRUR- 678 101. CIRCLE II (2), TIRUR- 678 101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, NORTH BLOCK, KOZHIKODE- 673 001. AYAKAR BHAVAN, NORTH BLOCK, KOZHIKODE- 673 001. BY ADV. SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 32920 of 2015 (L) ------------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : ----------------------------------------- EXHIBIT P1: COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 27.10.2006.THE 1ST RESPONDENT DATED 27.10.2006. EXHIBIT P2: COPY OF ORDER ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN DATED 27.07.2012.TRIBUNAL, COCHIN DATED 27.07.2012. EXHIBIT P3: COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 31.03.2014.THE 1ST RESPONDENT DATED 31.03.2014. EXHIBIT P4: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.04.2014.THE 2ND RESPONDENT DATED 14.04.2014. EXHIBIT P5: COPY OF STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.THE 2ND RESPONDENT. EXHIBIT P6: COPY OF WRITTEN SUBMISSION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05.10.2015.BEFORE THE 2ND RESPONDENT DATED 05.10.2015. EXHIBIT P7: COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 09.10.2015.DATED 09.10.2015. RESPONDENT(S)' EXHIBITS : ------------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.K.JAYASANKARAN NAMBIAR, J.------------------------------- W.P.(C).NO.32920 OF 2015 (L) ----------------------------------- Dated this the 29[th] day of October, 2015 J U D G M E N T The challenge in the writ petition is against Ext.P7 order passedby the 2[nd] respondent Appellate Authority in a stay application filedalong with an appeal against an assessment order for the block period1996-97 to 2002-03. The grievance of the petitioner against Ext.P7order is essentially that the 2[nd] respondent Appellate Authority did notconsider the merits of the case and mechanically directed thepetitioner to pay 50% of the balance outstanding amounts after takinginto account the payment of Rs.14,00,000/- which had been made bythe petitioner and the amount of Rs.22,55,650/- that was due to thepetitioner by way of refund for the assessment year 2014-15. It isstated that insofar as the 2[nd] respondent had not considered themerits of the case of the petitioner, coupled with financial hardship,the said order is vitiated by a patent non-application of mind. 2. I have heard the learned counsel for the petitioner as alsothe learned Standing counsel for the respondents. 3. On a consideration of the facts and circumstances of the caseas also the submissions made across the bar and taking note of the 2. I have heard the learned counsel for the petitioner as alsothe learned Standing counsel for the respondents. 3. On a consideration of the facts and circumstances of the caseas also the submissions made across the bar and taking note of the plea of financial hardship urged on behalf of the petitioner, I am of theview that the interests of justice would be served by directing thepetitioner to make a further payment of Rs.15,00,000/- over and inaddition to the Rs.14,00,000/- that he had already paid and theamount of Rs.22,55,650/- that is admittedly due to him by way ofrefund. I therefore modify the direction in Ext.P7 order, to the extentof directing the petitioner to effect a payment of Rs.15,00,000/- withina period of one month from the date of receipt of a copy of thisjudgment as a condition for grant of stay of recovery of the balanceamounts confirmed against him by the assessment order, pendingdisposal of the appeal by the 2[nd] respondent Appellate Authority. The2[nd] respondent Appellate Authority shall also pass final orders in theappeal within a period of three months from the date of receipt of acopy of this judgment, after hearing the petitioner. The petitionershall also produce a copy of the writ petition along with a copy of thisjudgment, before the 2[nd] respondent, for further action. The writ petition is disposed as above. prp/29/10/15 A.K.JAYASANKARAN NAMBIAR JUDGE