Wp(C)/14760/2024 Of Saji K.alias v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 9 DAY OF APRIL 2024 / 20TH CHAITHRA, 1946 WP(C) NO. 14760 OF 2024 PETITIONER(S): 1SAJI K.ALIASAGED 51 YEARSAGED 51 YEARS S/O. ALIAS,CHENNOTH KUZHIKANDATHIL, THIRUVANIYOOR P.O., ERNAKULAM., PIN - 682308 2M/S. MARIYEM GRANITES PVT.LTD. 9/342C, THIRUVANIYOOR P.O., REPRESENTED BY ITS MANAGING DIRECTOR, SAJI K.ALIAS., PIN - 682308 BY ADVS. DINESH R.SHENOYSILESH S. PRABHU JOMOL PIUSHELAN PAULOSEVISHAKHA J. RESPONDENT(S): 1THE COMMISSIONER OF INCOME TAX (APPEALS)O/O PRINCIPAL COMMISSIONER OF INCOME TAX OLD RAILWAY STATIONROAD,COCHIN, PIN - 682018O/O PRINCIPAL COMMISSIONER OF INCOME TAX OLD RAILWAY STATIONROAD,COCHIN, PIN - 682018 2JOINT COMMISSIONER OF INCOME TAX (APPEALS) O/O PRINCIPAL COMMISSIONER OF INCOME TAX,OLD RAILWAY STATIONROAD,COCHIN., PIN - 682018ROAD,COCHIN., PIN - 682018 3THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE 1, COCHIN., PIN - 682018CENTRAL CIRCLE 1, COCHIN., PIN - 682018 OTHER PRESENT: BY ADV. SRI. NAVANEETH N. NATH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 09[th] day of April, 2024 The petitioners have approached this Court inthis writ petition, with the following prayers; “(A) A writ of mandamus or any other appropriatewrit, order or direction, directing respondents 1 or2 to dispose of Exts.P9, 11, 13, 15, 17, 19 21 & 23Appeals and Exts.P10, 12, 14, 16, 18, 20, 22 & 24stay petitions filed therein, without Insisting onpre-deposit of any amounts as a condition forstay, accepting Item Nos.1 to 4 properties inExt.P31.Representation(properties,thedocuments of title of which are seized and in thecustody of the respondents). (B) A writ of certiorari, or any other appropriatewrit, order or direction, quashing Ext.P36 orderdated 21/3/2024 Issued by the respondents. (C) A writ of mandamus or any other appropriatewrit, order or direction, directing the respondentsto accept Item 1 to 4 among the propertiesoffered as security, as per Ext.P31. representationand order release Item Nos.5 & 6, as well as themonies seized/attached from the petitionerforthwith, till the final disposal of the appeals filedby the petitioners before the AppellateAuthorities. (D) Grant such other reliefs as may be deemed fit and proper in the facts and the circumstances ofthe case. (E) Petitioners also pray that this Hon'ble Courtmay be pleased to dispense with the translationof the documents produced in the VernacularLanguage.” 2. The petitioners have suffered 9 assessmentorders for the assessment years 2018-19 to 2022-23under Section 144 read with Section 147 of theIncome Tax Act, 1961. The petitioners have filed eightappeals, in respect of the assessment orders for theassessment years 2018-19, 2019-20, 2020-21, 2021-22 and2022-23. The appeals are placed on record asExts.P9, 11, 13, 15, 17, 19 21 & 23 and the staypetitions as Exts.P10, 12, 14, 16, 18, 20, 22 & 24. 3. The learned Counsel for the petitionerssubmits that the Income Tax Department, inpossession of the properties of the petitioners, havingmuch more valuation than the tax assessed andpenalty imposed. He, therefore, submits that till thedisposal of the stay petitions, the Income TaxDepartment should not take any coercive measure for W.P.(C.) No.14760 OF 2024 realisation of the assessed tax, interest and penalty inthe assessment orders. 4. Sri. Navneeth N. Nath, learned StandingCounsel submits that this writ petition can bedisposed of, with a direction to the 1[st] respondent toconsider and pass orders on the stay petitionsexpeditiously. 3. The learned Counsel for the petitionerssubmits that the Income Tax Department, inpossession of the properties of the petitioners, havingmuch more valuation than the tax assessed andpenalty imposed. He, therefore, submits that till thedisposal of the stay petitions, the Income TaxDepartment should not take any coercive measure for W.P.(C.) No.14760 OF 2024 realisation of the assessed tax, interest and penalty inthe assessment orders. 4. Sri. Navneeth N. Nath, learned StandingCounsel submits that this writ petition can bedisposed of, with a direction to the 1[st] respondent toconsider and pass orders on the stay petitionsexpeditiously. Considering the said facts and submissions, thewrit petition is disposed of, with a direction to the 1[st]respondent to consider and pass orders on staypetitions filed in Exts.P10, 12, 14, 16, 18, 20, 22 & 24along with the Income Tax Appeals before himexpeditiously, preferably within a period of threemonths. No coercive steps to be taken against thepetitioners, in pursuance to the assessment orders inExts.P1 to P8. Sd/-DINESH KUMAR SINGHJUDGE APPENDIX OF WP(C) 14760/2024 W.P.(C.) No.14760 OF 2024 6 7 RESPONDENTS EXHIBITS:NIL TRUE COPY P.A.TO JUDGE