Wa/907/2020 Of M/S. Vegetable And Fruit Promotion Council v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE & THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 15TH DAY OF JULY 2020 / 24TH ASHADHA, 1942 WA.No.907 OF 2020 AGAINST THE JUDGMENT IN WP(C) 9274/2020(H) OF HIGH COURT OF KERALADATED 23.03.2020 APPELLANT/PETITIONER: M/S. VEGETABLE AND FRUIT PROMOTION COUNCILKERALAM, MYTHRI BHAVAN, CSEZ (PO), NEAR DOORDARSHAN KENDRA, KAKKANAD, KOCHI-682 037, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER DR.A.K.SHERIEF. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SRI.V.P.NARAYANAN RESPONDENTS/RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTION CIRCLE), 2ND FLOOR, SANJUAN TOWERS, I.S.PRESS ROAD, KOCHI-682 018.(EXEMPTION CIRCLE), 2ND FLOOR, SANJUAN TOWERS, I.S.PRESS ROAD, KOCHI-682 018. 2THE COMMISSIONER OF INCOME TAX (APPEALS) III,28/243, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM – S.C., IT THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 15.07.2020, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Shaffique, J. This appeal is filed against an order passed by thelearned single Judge directing the petitioner to remit10% of the tax amount demanded on or before30.04.2020 as a condition for stay of recovery. Infact, Ext.P3 stay petition is pending before theappellate authority. The petitioner has a case that thedemand itself is totally irregular and therefore, theappellate authority would have taken a more lenientapproach in the matter and the stay petition ought tohave been considered on merits. learned single Judge directing the petitioner to remit10% of the tax amount demanded on or before30.04.2020 as a condition for stay of recovery. Infact, Ext.P3 stay petition is pending before theappellate authority. The petitioner has a case that thedemand itself is totally irregular and therefore, theappellate authority would have taken a more lenientapproach in the matter and the stay petition ought tohave been considered on merits. 2. In the light of the aforesaid submission, we feel that itis only appropriate to direct the appellate authority toconsider the stay petition rather than staying theproceedings by this Court itself on imposing theaforesaid condition. is only appropriate to direct the appellate authority toconsider the stay petition rather than staying theproceedings by this Court itself on imposing theaforesaid condition. 3. In the result, we set aside the order passed by thelearned single Judge and the appellate authority islearned single Judge and the appellate authority is directed to consider the stay petition within a periodof four weeks from the date of receipt of a copy ofthis judgment and until such time, the recoveryproceedings shall be kept in abeyance. Sd/- A.M.SHAFFIQUE, JUDGE AMV/15/07/2020 sd/- GOPINATH.P, JUDGE APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE AUDITED INCOME ANDEXPENDITURE STATEMENT ALONG WITHAUDIT REPORT DATED 21.08.2017. ANNEXURE B TRUE COPY OF THE MEMORANDUM OFASSOCIATION OF THE APPELLANT COMPANYDATED 10.01.2001. ANNEXURE C TRUE COPY OF THE JUDGMENT DATED15.03.2019 IN WPC NO.7842 OF 2019 OFTHIS HON'BLE COURT. RESPONDENTS EXHIBITS : NIL TRUE COPY P.A.TO JUDGE