Dated This The 11[Th] Day Of April, 2013 v. Wpc.10396/13

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 11TH DAY OF APRIL 2013/21ST CHAITHRA 1935 WP(C).No. 10396 of 2013 (Y) ---------------------------- PETITIONER : --------------------- MR.P.O.MATHEW, 402, PARASSERIL HOUSE, THELLAKOM, ETTUMANOOR, KOTTAYAM. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT : ------------------------ THE INCOME TAX OFFICER, KOTTAYAM - 1. WARD 3, PUBLIC LIBRARY BUILDING, SASTHRI ROAD, BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-04-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 10396 of 2013 (Y) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- EXT.P-1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.1.2013 ALONG WITHNOTICE OF DEMAND AND INCOME TAX COMPUTATION FORM PASSED BYTHE INCOME TAX OFFICER, WARD -3, KOTTAYAM.NOTICE OF DEMAND AND INCOME TAX COMPUTATION FORM PASSED BYTHE INCOME TAX OFFICER, WARD -3, KOTTAYAM. EXT.P-2 TRUE COPY OF THE FORM OF STATEMENT OF FACT AND GROUNDS OF APPEAL DATED 8.3.2013 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) IV, KOCHI.APPEAL DATED 8.3.2013 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) IV, KOCHI. EXT.P-3 TRUE COPY OF THE PETITION FOR STAY DATED 19.3.2013 FILED UNDERSECTION 220 (6) OF THE ACT BEFORE THE INCOME TAX OFFICER, WARD -3, KOTTAYAM.SECTION 220 (6) OF THE ACT BEFORE THE INCOME TAX OFFICER, WARD -3, KOTTAYAM. EXT.P-4 TRUE COPY OF THE ORDER DATED 01.4.2013 PASSED BY THE INCOME TAX OFFICER, WARD- 3, KOTTAYAM.TAX OFFICER, WARD- 3, KOTTAYAM. RESPONDENT(S)' EXHIBITS:NIL /TRUE COPY/ P.S.TO.JUDGE ANTONY DOMINIC, J. ------------------------------------------- W.P(C).No.10396 of 2013 ------------------------------------------- Dated this the 11[th] day of April, 2013 JUDGMENT 1.Heard the learned counsel for the petitioner and the learnedGovernment Pleader appearing for the respondent.Government Pleader appearing for the respondent. 2.Ext.P1 is the assessment order passed against the petitionerfor the assessment year 2010-11. Challenging the assessment,petitioner filed ExtP2 appeal which is pending before theappellate Commissioner. In the mean while, the petitionerfiled Ext.P3 stay petition before the respondent invokingsection 220(6) of the Income Tax Act. On that application, therespondent has passed Ext.P4 order, wherein, it is stated thatthe prayer of the petitioner for stay of collection of tax till thedisposal of the appeal cannot be acceded to and on that basis,instalment facility has been granted. It is challenging thisorder, the writ petition is filed. In support of his contention,learned counsel for the petitioner relied on the judgment ofthis Court in Gajanana Agencies v. Income Tax Officer &Others [(1994) 121 CTR (Ker) 1].for the assessment year 2010-11. Challenging the assessment,petitioner filed ExtP2 appeal which is pending before theappellate Commissioner. In the mean while, the petitionerfiled Ext.P3 stay petition before the respondent invokingsection 220(6) of the Income Tax Act. On that application, therespondent has passed Ext.P4 order, wherein, it is stated thatthe prayer of the petitioner for stay of collection of tax till thedisposal of the appeal cannot be acceded to and on that basis,instalment facility has been granted. It is challenging thisorder, the writ petition is filed. In support of his contention,learned counsel for the petitioner relied on the judgment ofthis Court in Gajanana Agencies v. Income Tax Officer &Others [(1994) 121 CTR (Ker) 1]. WPC.10396/13 WPC.10396/13 3.A reading of Ext.P4 order shows that the respondent has notgiven any reason whatsoever for rejecting Ext.P3 application.Therefore, Ext.P4 order cannot be sustained and for thatreason, I set aside Ext.P4. given any reason whatsoever for rejecting Ext.P3 application.Therefore, Ext.P4 order cannot be sustained and for thatreason, I set aside Ext.P4. 4. Accordingly, the writ petition is disposed of directing therespondent to hear the petitioner and pass fresh orders onExt.P3 application. This shall be done within 4 weeks ofproduction of a copy of this judgment. In the mean while,recovery of the tax due under Ext.P1 will stand stayed. respondent to hear the petitioner and pass fresh orders onExt.P3 application. This shall be done within 4 weeks ofproduction of a copy of this judgment. In the mean while,recovery of the tax due under Ext.P1 will stand stayed. Writ petition is disposed of as above. Petitioner will produce acopy of this judgment along with a copy of the writ petitionbefore the respondent for compliance. Sd/- ANTONY DOMINIC Judge kkb.11/4.