In Principal Commissioner Of Income Tax v. Electronics India Private Limited [Order Dated 20.07.2018 In Civilappeal

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 13 DAY OF OCTOBER 2023 / 21ST ASWINA, 1945 WP(C) NO. 33743 OF 2023 PETITIONER: PUNATHIL NISHRIYAAGED 45 YEARSD/O PUNATHIL MUHAMMED, HANAWHEELS, NEAR AYYAPPA TEMPLE,KALPETTA WAYANAD KERALA, PIN – 673 121.BY ADVS.G.KEERTHIVASLAKSHMI DAS RESPONDENTS: 1INCOME TAX OFFICER WARD NO.1, KALPETTA, PIN – 673 122. 2COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN – 673 001.AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN – 673 001. 3NATIONAL FACELESS APPEALS CENTREREPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NFAC), C-BLOCK, SPM CIVIC CENTRE, NEW DELHI, PIN – 110 001.REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NFAC), C-BLOCK, SPM CIVIC CENTRE, NEW DELHI, PIN – 110 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. --------------------------------------------------------- W.P.(C). No. 33743 of 2023 --------------------------------------------------------- Dated this the 13[th] day of October, 2023. JUDGMENT The present writ petition has been filed impugning Ext.P4 order dated 20.07.2023 and seeking a direction to the 1[st] respondent toreconsider Ext.P3 stay application. A writ of mandamus was alsosought for to respondent Nos. 2 and 3 to consider and dispose ofExhibit P2 statutory appeal expeditiously within a time frame to befixed by this Court. 2. In Principal Commissioner of Income Tax v. LG Electronics India Private Limited [Order dated 20.07.2018 in CivilAppeal No. 6850 of 2018], the Apex Court has held as follows: “2. Having heard Shri.Vikramjit Banerjee, learned ASG appearing onbehalf of the appellant, and giving credence to the fact that he hasargued before us that the administrative circular will not operate asa fetter on the Commissioner since it is a quasi-judicial authority, weonly need to clarify that in all cases like the present, it will be opento the authorities, on the facts of individual cases, to grant depositorders of a lesser amount than 20%, pending appeal.” 3. In that view of the matter, this writ petition is disposed ofwith a direction to the appellate authority to consider Exhibit P3 stayapplication on its merit, keeping in view Exhibits P5 to P7 Office W.P.(C) No. 33743/2023 : 3 : Memorandums issued by Central Board of Direct Taxes as well as the decision of the Apex Court in M/s. LG Electronics India PrivateLimited (cited supra). Writ petition stands finally disposed of. sd/- DINESH KUMAR SINGH, JUDGE. Rv APPENDIX OF WP(C) 33743/2023 PETITIONER’S EXHIBITS : RESPONDENTS’ EXHIBITS: NIL True Copy