Wp/7102/2023 Of Seaways Liner Agencies Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle- 3(1) And 5 Others

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD. (Special Original Jurisdiction) MONDAY, THE TENTH DAY OF APRILTWO THOUSAND AND TWENTY TNNCT PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANAND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 7102 0F 2023 Between: Seaways...Liner Agencies p-*.^Ljd-.,Officg al 731, Seaways pride Road No. 36,Jubilee Hills, Hyderabad - 500034 Rep. by its Director pAN AASCSAOZOR. ...PETITIONER AND 1. Deputy commissioner of rncome Tax circre- 3(1) 7th froor, Signature Towers,Kondapur Serilingampally, Hyderabad - 5000g4:Kondapur Serilingampally, Hyderabad - 5000g4: 2. National Faceless Assessment centre rncome Tax Department, Ministry ofFinance Government of lndia Delhi - 11000J.-Finance Government of lndia Delhi - 11000J.- 3. National Faceress Aooear centre rncome Tax Department, Ministry of FinanceGovernment of lndia' belhi - t iObOa.-' [-]Government of lndia' belhi - t iObOa.-' [-] 4. Princiqal chief commissioner of rncome Tax 1Oth floor, B- Brock, r. T. Towers,A. C. Guards, Hyderabad.A. C. Guards, Hyderabad. 5. The Chairm3n, l-liqh [pitched ]Assessments Committ ee 2A, 2 floor, l. T. Tow.ers, Masab Masab Tank Hyderabad - SOOOO4.SOOOO4.ers, Masab Masab Tank Hyderabad - SOOOO4.SOOOO4. ers, Masab Masab Tank Hyderabad - SOOOO4.SOOOO4.t H,Hffi1'il:lfii Eij;fil.',i B:?,liy?io??rn,.nt H,Hffi1'il:lfii Eij;fil.',i B:?,liy?io??rn,.nt or Revenue, Ministry or ...RESPONDENTS Petition under Article 226 of rhe constitution of rndia praying that in thecircumstances stated in the affidavit filed therewith, the High'C;; ;;y ;"pleased to issue writ order or Direction more particularly in th6 nature or w?it orOift and Letter Nollf-Oqry: [dectaring ][the ][impugned ][i,iotice ]lrBA/coM/F/1712022- 2sl1050469907(1) dated 06- 03- 2023 issued oy ritrespondent for A- Y. 20'r8- ['r9_as ]being arbitrary, illegar, violative or principies ornaturaljustice and violative of Artictes 14, 19 (l) g of constitution br rn,ii" ,noset aside the same and restrain the respondents from taking any coercive stepspleased to issue writ order or Direction more particularly in th6 nature or w?it orOift and Letter Nollf-Oqry: [dectaring ][the ][impugned ][i,iotice ]lrBA/coM/F/1712022- 2sl1050469907(1) dated 06- 03- 2023 issued oy ritrespondent for A- Y. 20'r8- ['r9_as ]being arbitrary, illegar, violative or principies ornaturaljustice and violative of Artictes 14, 19 (l) g of constitution br rn,ii" ,noset aside the same and restrain the respondents from taking any coercive steps for collection of disputed tax demand and interest for A y. 20i 8- t 9 till disDosatofAppeal No NFAC/2017- 18t10141820 pending before the 3,d respondent l.A.NO:'l OF 2023 Petition under section ['1 ]51 cpc praying that in the circumstances statedin the affidavit filed in support of the petition, the High court may be pleased tostay the impugned notice DIN and Letter No tTBA/CO|V/F/1 7 t2022_stay the impugned notice DIN and Letter No tTBA/CO|V/F/1 7 t2022_2311050469907(1) dated 06- 03- 2023 rssued by [.l ]respondent for A y. 2018- 19and restrain the respondents from initiating any coercive steps for recovery of thedisputed tax and interest for A. Y. 2018- 19and restrain the respondents from initiating any coercive steps for recovery of thedisputed tax and interest for A. Y. 2018- 19 Counsel for the Petitioner : SRI.C.V.NARASIMHAM Counsel for the Respondent Nos.'l to 5 : SR|.J.V.PRASAD (SC FOR INCOME TAX) Counsel for the Respondent No.6 : SRI.GADI PRAVEEN KUMAR, DEPUTYSOLICITOR GENERAL OF INDIA The Court made the following ORDER THE HON'BLE THE CHIEF IUSTICE UIIBHUYANAND THE HON'BLE SRI IUSTICE N.TTJKARAMIIW.P.No.7102 of 2023 ORDER(Per tbe Hon'bh rhe [(hieflttttcc ]Ujial Blaatl Counsel for the Petitioner : SRI.C.V.NARASIMHAM Counsel for the Respondent Nos.'l to 5 : SR|.J.V.PRASAD (SC FOR INCOME TAX) Counsel for the Respondent No.6 : SRI.GADI PRAVEEN KUMAR, DEPUTYSOLICITOR GENERAL OF INDIA The Court made the following ORDER THE HON'BLE THE CHIEF IUSTICE UIIBHUYANAND THE HON'BLE SRI IUSTICE N.TTJKARAMIIW.P.No.7102 of 2023 ORDER(Per tbe Hon'bh rhe [(hieflttttcc ]Ujial Blaatl Ileard Mr. C.V.Narasimham, le arfled counsel for thcpetitioner; Mr. J.V.Prasad, Icarncd Standing Counsei, Incomc'fax l)epartmenr for rcspondents No.1 to 5; andN,Ir. [(l.Praveen ]I(umar', lcarncd DcPun' Solicitor General o[India reprcsenting respondent No.6. 2Grievance cxpressed by the pctitioner ifl the presentu.rit petition is non-consrderadon o[ its application [or stay o[demand flor tlle assessment ycar 2018-19 by respondent No.43. Petitioner is an asscssec undcr the Income TaxAct, 1961 @riefly 'the Act' hereinafter), its status being that ofa company. Petitioner is a subsidiary of M/s. SeawaysShipping and Logistics Limited. It is a logrstic service provide-rintegrated and turnkey scrvices in shipphg, logrsucsToffenn1 and internadonal trade.3. Petitioner is an asscssec undcr the Income TaxAct, 1961 @riefly 'the Act' hereinafter), its status being that ofa company. Petitioner is a subsidiary of M/s. SeawaysShipping and Logistics Limited. It is a logrstic service provide-rintegrated and turnkey scrvices in shipphg, logrsucsToffenn1 and internadonal trade. I,! l ,j 4Fo: the tsscssnrcirr vcar 2018 19, resy.r,rncicnr No.r 2.r.,Nauonal li:rcelcss r\sscssnrent (_cntcr passcci thc assc,ssrncnrorder darec'l 16.08.2021 under Section t+3(3) rcacl r,,,ithNauonal li:rcelcss r\sscssnrent (_cntcr passcci thc assc,ssrncnrorder darec'l 16.08.2021 under Section t+3(3) rcacl r,,,ithSection 1448 of rhc ,\ct. By thc afrrrcsard order ofassessmcnt, total incon-rc of the pctitioncr has been asscssed atIi.s.107,05,88,904.00. I)ur.suant thereto, clcmencl noricc under-Scctron156of thc ,\cr rvas issued t() thc Pctitioncron 16.08.202'1. It is starcd that pctiuoner has prcFerrccl appcalIi.s.107,05,88,904.00. I)ur.suant thereto, clcmencl noricc under-Scctron156of thc ,\cr rvas issued t() thc Pctitioncron 16.08.202'1. It is starcd that pctiuoner has prcFerrccl appcalagainst the aforesaid or-dcr of assessment bcttrrc rcspondcntNo.3 2.e., Nat-ional Faccless Appeal Center. 1'hc appeal hasbcen numbered as appeal No.NFAC.2O1l -1g / lO1 41g20.No.3 2.e., Nat-ional Faccless Appeal Center. 1'hc appeal hasbcen numbered as appeal No.NFAC.2O1l -1g / lO1 41g20. 5. Mr. C.V.Narasimham, learned counsei for the petitionersubmits that followrng thc hcaring norjce dated 01.1,2.2022,written submissions were filed on 08.12.2022; the verdict isnow awaited; in the meanwhile, petitioner had submitteci anapplication clated 29.09.2022 bcfore respondent No.4 lor stavof demand for the assessmcnt year 201,g_1,9. It is stated that petitioner [has ][also made ][a ][gricvance ][bcForc ][rcspondent ][No ][5]i.e., Chairmao oi [l{igh ][Pitcheci i\sscsstneuts ][(-ommittcc]the [impugncd ][order ][oI ][assessrnent ][Florvcvcr']rcgarcling present gricvancc [of ][the ][pe ][drioner ][is ][that ][rcspondent ][Ntl'4 ][has]not considered [its ][stay application ][dated 29'09'2022 ][but]income tax authorities [are][ insisting ][on ][the ]Peutioncr [for]of minimum [20ok ][ol ][thc ][dcmancl ][as ][per ][('irculat ][o[]payment the Central Board [of ][Direct'llaxes ][(CBl)l)] 6. A fter he aring [lcarncd ][cou ][nscl ][lt ][rr rlrc ][plrtics ][:rrld ][on ][d ][Ltc]we [are ][o[ ][the ][vicw that ][rt ][would be ][in ][the]consideration, interest of [justice ]if [respondent ][No.4 ][takes ][on ][board the ][stay]of [the ][petitioner ][dated ][29.09-2022 ][and ][aiter giving]application an oppornrnity of [hearing ][to ][the petitioller' ][pass appropriate]order thereon [in ][accordance ][with ][law.] 6. A fter he aring [lcarncd ][cou ][nscl ][lt ][rr rlrc ][plrtics ][:rrld ][on ][d ][Ltc]we [are ][o[ ][the ][vicw that ][rt ][would be ][in ][the]consideration, interest of [justice ]if [respondent ][No.4 ][takes ][on ][board the ][stay]of [the ][petitioner ][dated ][29.09-2022 ][and ][aiter giving]application an oppornrnity of [hearing ][to ][the petitioller' ][pass appropriate]order thereon [in ][accordance ][with ][law.] 7. Let the above [decision ][be ][taken ][by ][respondent ][No'4]within a period [of ][thirty ][days ][from ][the ][date ][o[ ][receipt ][of ][a]coPyI thrs order. During [this ][period, ][no ][coercive ][steps shall] bc talicn agarnst thc pctirioncr pursuant t() thc asscssnlcrrrrrrdcr datcd 16.08.2021 l)xsscd by respondcnt No.2 lor thc lssessmcnt Ycar 2018 1 9 'l'his 8. <Lsposcs of thc rvrit petition. No costs. ;\s a scqucl, rnisccllancous petitions, pcnding i afl\'. srrnd closcd SD/.P. CH. ASSISTANT //TRUE COPY// sEcTro To1.The Deputy Commissioner [of ][lncome Tax ][Circle- ][3(1)' ][Hyderabad ][7th floor']Sio-natuie io*"rs, [Kondapui Serilingampally, ][Hyderabad ][- ][500084]1.The Deputy Commissioner [of ][lncome Tax ][Circle- ][3(1)' ][Hyderabad ][7th floor']Sio-natuie io*"rs, [Kondapui Serilingampally, ][Hyderabad ][- ][500084]2ii'.'iriiil""r?"rllrr".1 [Ai't".s,untt"nitt ][lncoine ][Tax ][Department' ][Mintstry]oi Fi"rn"" Government [of lndia ][Delhi ]- [1 ][10003']oi Fi"rn"" Government [of lndia ][Delhi ]- [1 ][10003']JThe National [Faceless ][nppe"itEni'" ][lncom-e ][Tax Department' ][Ministry ][of]iinin"" cJr"tnment [of inbia ][Detrri ]- [110003']iinin"" cJr"tnment [of inbia ][Detrri ]- [110003']4iil;P;fi;l [cni"r ][Corriiilo#r ][of ][lncome ][Tax ]['1Oth ][floor' B- Block' ] [T]Towers, A. C. [Guards, ][HYderabad]Towers, A. C. [Guards, ][HYderabad]5fi;il;il;r, Hign Cit"i,"d [Atiessments ][Committee ][2A'2ttoor' ][l ] [Tow]ers, Masab [Tank ][HYderabad ]- [500004']ers, Masab [Tank ][HYderabad ]- [500004']6il; i;;;]"*, uni6n [of ][lndia, Department ][of ][Revenue' Ministry ][of ][Finance']North Block New [Delhi ]- [110001]iliU' cE l" [s nt ]i [V. ][runnns ][t ][u HAM, ][Advocate 1-ory.ql ][.]North Block New [Delhi ]- [110001]iliU' cE l" [s nt ]i [V. ][runnns ][t ][u HAM, ][Advocate 1-ory.ql ][.]8il;6c i; [[Siii ][J.V ]][[J.V ]][pRASAD ][(sc ][FbR ][rNcoME ]I4ry-loPUCl[ ][ ][ ][ ] 8[[Siii ][J.V ]][[J.V ]]I4ry-loPUClo5n; dC iT [SHi.CNOT ][FNETIELTI-rUr"rAC, ][ ][ ]oF INDIA [(oPUC)]o5n; dC iT [SHi.CNOT ][FNETIELTI-rUr"rAC, ][ ][ ]oF INDIA [(oPUC)] '10 Two CD CoPies SASW HIGH COURT DATED:1010412023 ORDERWP.No.7102 of 2023 .! I->t[s]\*.' i.., DISPOSING OF THE W.PWITHOUT COSTS. ):,\@