Wp(C)/14670/2021 Of E.noushad v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 23 DAY OF JULY 2021 / 1ST SRAVANA, 1943WP(C) NO. 14670 OF 2021 PETITIONER/S: E.NOUSHADAGED 54 YEARSMANNANTETHARAYIL, PALLISERICKAL P.O., SASTHAMCOTTA, KOLLAM, KERALA - 690 521.BY ADVS.ANIL D. NAIRTELMA RAJUSANGEETH JOSEPH JACOBCHRISTINA ANNA PAUL RESPONDENT/S: 1DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, KOLLAM CHEMMANMUKKU RAILWAY STATION ROAD, KARBALA, KOLLAM, KERALA - 691 001.2INCOME TAX APPELLATE TRIBUNALKAKKANAD, ERNAKULAM, KERALA - 682 037 REPRESENTED BY ITS SECRETARY.3TAX RECOVERY OFFICER (CENTRAL) KOCHIKANDAMKULATHY TOWERS, M.G.ROAD, ERNAKULAM, KERALA - 682 011.OTHER PRESENT:SRI.JOSE JOSEPH,SCTHIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 23.07.2021, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C) NO. 14670 OF 2021 -2- A.M.BADAR, J. - - - - - - - - - - - - - - -- - - -- - - - - - - - - - -- - - - - - - - - WP(C) NO. 14670 OF 2021 - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - Dated this the 23[rd] day of July, 2021 JUDGMENT The learned standing counsel takes notice for the respondents. 2. Heard both sides. 3. The challenge to the assessment orders for theassessment years 2007-08, 2008-09 and 2009-10 arereportedly pending in appeal before the 2[nd] respondent.The learned counsel for the petitioner submits that thepetitioner has preferred stay petitions Exts.P10 to P12 inthose appeals, which are pending for adjudication. Thegrievance of the petitioner is to the effect that despite thependency of the appeal as well as the stay petitions, therespondents have initiated recovery proceedings for WP(C) NO. 14670 OF 2021 -3- recovery of the amount assessed as assessed by theassessment orders. 4. The learned standing counsel appearing for the respondents opposed the petition by contending that therespondents are entitled to recover the amount assessedagainst the petitioner. I have considered the submissions made above. The assessment is pending adjudication in appeals which areaccompanied by the stay petitions at Exts.P10 to P12. Inthis view of the matter, the interest of justice would beserved, if the 2[nd] respondent is directed to decide atleast thestay petitions within a reasonable time and till then, therecovery is kept in abeyance. In this view of the matter, this Writ Petition is allowed with following directions:- The 2[nd] respondent is directed to decide the stay petitions Exts.P10 to P12 in pendingappeals filed by the petitioner within a period ofone month from the date of communication of this WP(C) NO. 14670 OF 2021 -4- judgment by the 2[nd] respondent. The petitioner toco-operate with the 2[nd] respondent in disposal ofthe stay petitions. Till the disposal of the staypetitions, the respondents shall keep the coerciveproceedings for recovery of the amountdetermined as per the assessment order inabeyance. sd dl/ A.M.BADAR, JUDGE. -5- APPENDIX OF WP(C) 14670/2021 PETITIONER EXHIBITSExhibit P1 TRUE COPY OF THE ASSESSMENT ORDER OF THEYEAR 2007-08 DATED 31/03/2014. Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 31/03/2014. Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 31/03/2014. Exhibit P4 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 10/10/2020. Exhibit P5Exhibit P6 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 10/11/2020. TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 10/11/2020. Exhibit P7 TRUE COPY OF THE APPEAL MEMORANDUM ITA 16/21 FILED FOR THE 2007-08. Exhibit P8 TRUE COPY OF THE APPEAL MEMORANDUM ITA 17/21 FILED FOR THE YEAR 2008-09. Exhibit P9 TRUE COPY OF THE APPEAL MEMORANDUM ITA 18/21 FILED FOR THE YEAR 2009-10. -6- Exhibit P10 TRUE COPY OF THE STAY PETITION FILED BY THE ITA 16/21 PETITIONER FOR THE YEAR 2007-08. Exhibit P11 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 31/03/2014. Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 31/03/2014. Exhibit P4 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 10/10/2020. Exhibit P5Exhibit P6 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 10/11/2020. TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 10/11/2020. Exhibit P7 TRUE COPY OF THE APPEAL MEMORANDUM ITA 16/21 FILED FOR THE 2007-08. Exhibit P8 TRUE COPY OF THE APPEAL MEMORANDUM ITA 17/21 FILED FOR THE YEAR 2008-09. Exhibit P9 TRUE COPY OF THE APPEAL MEMORANDUM ITA 18/21 FILED FOR THE YEAR 2009-10. -6- Exhibit P10 TRUE COPY OF THE STAY PETITION FILED BY THE ITA 16/21 PETITIONER FOR THE YEAR 2007-08. Exhibit P11 TRUE COPY OF THE STAY PETITION FILED BY THE ITA 17/21 PETITIONER FOR THE YEAR 2008-09. Exhibit P12 TRUE COPY OF THE STAY PETITION FILED BY THE ITA 18/21 PETITIONER FOR THE YEAR 2009-10. Exhibit P13 TRUE COPY OF THE DEMAND NOTICE DATED 01/07/2021 ISSUED BY THE TAX TAX RECOVERY OFFICER.