Wp(C)/12432/2015 Of M/S.subscribers Chits (P) Ltd v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 10TH DAY OF APRIL 2015/20TH CHAITHRA, 1937 WP(C).No. 12432 of 2015 (D) ---------------------------- PETITIONER(S): -------------------------- M/S.SUBSCRIBERS CHITS (P) LTD.PRESIDENCY COMPLEX, XX/338/13(1)PARAYIL LANE, POOTHOLE ROAD,THRISSUR DISTRICT - REPRESENTED BY ITSCHAIRMN M.G.SUKUMARAN, S/O.GOPALAN. BY ADVS.SRI.M.SASINDRAN SRI.V.VENUGOPAL RESPONDENT(S): ---------------------------- 1.THE COMMISSIONER OF INCOME TAX (APPEALS)3RD FLOOR, AAYAKAR BHAVAN, THRISSUR 680 001. 2.THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS)KOCHI, C.R.BUILDINGS, I.S.PRESS ROAD, ERNAKULAM 682 031.F 3.THE INCOME TAX OFFICER (TDS) THRISSUROFFICE OF THE INCOME TAX OFFICER (TDS) TRICHUR,AAYAKAR BHAVAN, THRISSUR 680 001. 4.THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH,XXXV/317, KALATHIPARAMBIL ROAD, ERNAKULAM SOUTH,COCHIN - 682 016. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.12432/2015 APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER DATED 28.8.2013 ALONG WITH NOTICE OFDEMAND UNDER SECTION 156 OF THE INCOME TAX ACT 1961 IN RESPECT OFTHE FINANCIAL YEAR 2009-10. EXT.P2: COPY OF THE ORDER DATED 28.8.2013 ALONG WITH NOTICE OFDEMAND UNDER SECTION 156 OF THE INCOME TAX ACT 1961 IN RESPECT OFTHE FINANCIAL YEAR 2010-11. EXT.P3: COPY OF THE ORDER DATED 28.8.2013 ALONG WITH NOTICE OFDEMAND UNDER SECTION 156 OF THE INCOME TAX ACT 1961 IN RESPECT OFTHE FINANCIAL YEAR 2011-12. EXT.P4: COPY OF THE ORDER DATED 27.2.2015 IN RESPECT OF THE FINANCIALYEAR 2009-10 WHICH WAS SERVED ON THE PETITIONER ON 19.3.2015. EXT.P5: COPY OF THE ORDER DATED 27.2.2015 IN RESPECT OF THE FINANCIALYEAR 2010-11 WHICH WAS SERVED ON THE PETITIONER ON 19.3.2015. EXT.P6: COPY OF THE ORDER DATED 27.2.2015 IN RESPECT OF THE FINANCIALYEAR 2011-12 WHICH WAS SERVED ON THE PETITIONER ON 19.3.2015. EXT.P7: COPY OF THE NOTICE DATED 25.3.2015 ISSUED BY THE 3RDRESPONDENT WHICH WAS SERVED ON THE PETITIONER ON 27.3.2015. EXT.P8: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THEINCOME TAX APPELLATE TRIBUNAL KOCHI BENCH IN RESPECT OF THEFINANCIAL YEAR 2009-10. EXT.P9: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THEINCOME TAX APPELLATE TRIBUNAL KOCHI BENCH IN RESPECT OF THEFINANCIAL YEAR 2010-11. EXT.P10: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THEINCOME TAX APPELLATE TRIBUNAL KOCHI BENCH IN RESPECT OF THEFINANCIAL YEAR 2011-12. EXT.P11: COPY OF THE PETITION FOR STAY OF DEMAND FOR THE FINANCIALYEAR 2009-10. EXT.P12: COPY OF THE PETITION FOR STAY OF DEMAND FOR THE FINANCIALYEAR 2010-11. EXT.P13: COPY OF THE PETITION FOR STAY OF DEMAND FOR THE FINANCIALYEAR 2011-12. RESPONDENTS EXHIBITS: NIL. A.K.JAYASANKARAN NAMBIAR, J.------------------------------- W.P.(C).NO.12432 OF 2015 (D)-----------------------------------Dated this the 10[th] day of April, 2015 J U D G M E N T Against Exts.P4 to P6 first appellate orders under the IncomeTax Act, the petitioner had preferred Exts.P8 to P10 appeals beforethe 4[th] respondent Tribunal. Along with the appeals, the petitionerhas also preferred Exts.P11 to P13 stay petitions before the 4[th]respondent. It is the case of the petitioner that even prior toconsidering the stay petitions, recovery steps are taken by therespondents for recovery of the amounts confirmed against thepetitioner by Exts.P4 to P6 first appellate orders. 2. I have heard the learned counsel appearing for the petitionerand also the learned Government Pleader appearing for therespondents. J U D G M E N T Against Exts.P4 to P6 first appellate orders under the IncomeTax Act, the petitioner had preferred Exts.P8 to P10 appeals beforethe 4[th] respondent Tribunal. Along with the appeals, the petitionerhas also preferred Exts.P11 to P13 stay petitions before the 4[th]respondent. It is the case of the petitioner that even prior toconsidering the stay petitions, recovery steps are taken by therespondents for recovery of the amounts confirmed against thepetitioner by Exts.P4 to P6 first appellate orders. 2. I have heard the learned counsel appearing for the petitionerand also the learned Government Pleader appearing for therespondents. 3. On a consideration of the facts and circumstances of the caseas also the submissions made across the Bar, I dispose the writpetition with the following directions: prp 1. The 4[th] respondent shall consider and pass orders onExts.P11 to P13 stay petitions within a period of threemonths from the date of receipt of a copy of thisjudgment, after hearing the petitioner. 2.Recovery steps for recovery of amounts confirmedagainst petitioner pursuant to Exts.P4 to P6 firstappellate orders shall be kept in abeyance till ordersare passed by the 4[th] respondent as directed above andcommunicated to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE