P.a. To Judge v. Chitambaresh, J

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 9TH DAY OF DECEMBER 2013/18TH AGRAHAYANA, 1935 WP(C).No. 29600 of 2013 (Y) ---------------------------- PETITIONER(S): -------------------------- THE KONNI REGIONAL CO-OPERATIVE BANK LIMITED (REG.NO.3833), KONNI P.O., PATHANAMTHITTA PIN-689 691, REPRESENTED BY ITS SECRTARY AND AUTHORISED SIGNATORY SMT. SHYLAJA.S. BY ADVS.SRI.ASWIN GOPAKUMAR SRI.PRAVEEN.H. SRI.ANWIN GOPAKUMAR SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SMT.ROSHNI MANUEL SMT.R.ANJANA RESPONDENT(S): ---------------------------- 1. THE COMMISSIONER OF INCOME TAX PUBLIC LIBRARY BUILDING, LAL BHADUR SHASTRI ROAD KOTTAYAM-686 001. 2. THE TAX RECOVERY OFFICER OFFICE OF THE COMMISSIONER OF INCOME TAX PUBLIC LIBRARY BUILDING, LAL BHADUR SHASTRI ROAD KOTTAYAM-686 001 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1TRUE COPY OF THE APPLICATION DATED 5/1/2009 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT FOR WAIVER OF INTEREST AND PENALTY.PETITIONER TO THE 1ST RESPONDENT FOR WAIVER OF INTEREST AND PENALTY. EXHIBIT P2TRUE COPY OF THE LETTER DATED 29/10/2013 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONERRESPONDENT TO THE PETITIONER EXHIBIT P3TRUE COPY OF THE REPLY DATED 29/10/2013 SUBMITTED BY THE PETITIONER TO EXT.P2.PETITIONER TO EXT.P2. EXHIBIT P4TRUE COPY OF THE LETTER DATED 15/11/2013 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONERRESPONDENT TO THE PETITIONER RESPONDENT(S)' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J-------------------------------- WP(C) NO. 29600 OF 2013 ------------------------------------ Dated this the 9[th] day of December, 2013 JUDGMENT The petitioner has filed Ext.P1 application seeking waiver of interest and penalty. The provisions of Section 220 (2A) andSection 273A of the Income Tax Act, 1961 are called in aid.Whether the interest and penalty could be so waived is a matterto be considered by the first respondent. 2.I direct the first respondent to consider Ext.P1application with notice to the petitioner within a period of threemonths. The coercive steps pursuant to Exts.P2 and P4 lettershall be put on hold in the meanwhile. This is subject to thecondition that the petitioner remits a sum of `1,00,000/- (RupeesOne lakhs only) towards the dues in addition to the sum of`2,00,000/- (Rupees Two lakhs only) already stated to beremitted. The sum of `1,00,000/- (Rupees One lakh only) shall bepaid within a period of one month from today. WP(C) No.29600/2013 3.The petitioner shall produce a copy of the WritPetition with the judgment before the first respondent forcompliance. The Writ Petition is disposed of. ncd V. CHITAMBARESH JUDGE