Wp(C)/16116/2020 Of M/S.cochin International Airport Ltd v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUESDAY, THE 12TH DAY OF JANUARY 2021 / 22TH POUSHA, 1942 WP(C).No.16116 OF 2020(L) PETITIONER: M/S.COCHIN INTERNATIONAL AIRPORT LTD.,35, 4TH FLOOR, GCDA COMPLEX, MARINE DRIVE, ERNAKULAM,KOCHI 682 031, REPRESENTED BY ITS AIRPORT DIRECTOR MR.A. CHANDRAKUMARAN NAIR. BY ADVS.SRI.JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSRI.P.G.CHANDAPILLAI ABRAHAMSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARASMT.ZAINAB ZEBAIBRAHIM P.M. RESPONDENTS: 1THE PRINCIPAL COMMISSIONER OF INCOME TAX,CENERAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI 682 018.CENERAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI 682 018. 2TH COMMISSIONER OF INCOME TAX,CENTRALISED PROCESSING CENTER, INCOME TAX DEPARTMENT,BANGALORE 560 500.CENTRALISED PROCESSING CENTER, INCOME TAX DEPARTMENT,BANGALORE 560 500. 3THE DEPUTY COMMISSIONER OF INCOME TAX,CORPORATE CIRCLE 1 (1), CENTRAL REVENUE BUILDING, I.SPRESS ROAD, KOCHI 682 018.CORPORATE CIRCLE 1 (1), CENTRAL REVENUE BUILDING, I.SPRESS ROAD, KOCHI 682 018. 4THE COMMISSIONER OF INCOME TAX(APPEALS), AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI 682 036.(APPEALS), AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI 682 036. R1-4 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)R1-4 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 12th day of January 2021 Heard the learned counsel for the petitioner. He has submits thatthe main grievance regarding refund is already redressed and thepetitioner has already received refund of taxes paid by him. Learnedcounsel further submits that appeals for assessment years 2013-2014 and2014-2015 are still pending before the 4[th] respondent and those appeals tobe directed to be decided expeditiously. In my considered view, out ofturn hearing cannot be granted only because the party approaches thecourt in the matter. In this view of the matter, this petition is closed with the request tothe 4[th] respondent to decide pending appeals as per their terms. Nsd//true copy//PA to Judge Sd/- A.M.BADAR JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE COMPUTATION OF INCOME DATED 30.03.2019 FOR ASSESSMENT YEAR 2018-19.DATED 30.03.2019 FOR ASSESSMENT YEAR 2018-19. EXHIBIT P2TRUE COPY OF THE INTIMATION U/S. 143(1) DATED 23.03.2020 FOR AY 2018-19.DATED 23.03.2020 FOR AY 2018-19. EXHIBIT P3TRUE COPY OF NOTICE U/S 143 (2) DATED 22.09.2019 FOR AY 2018-19.22.09.2019 FOR AY 2018-19. EXHIBIT P4TRUE COPY OF THE REPLY DATED 07.10.2019. EXHIBIT P5TRUE COPY OF THE RETURN AND COMPUTATION SHEET DATED 30.10.2019 FOR ASSESSMENT YEAR 2019-20.SHEET DATED 30.10.2019 FOR ASSESSMENT YEAR 2019-20. EXHIBIT P6TRUE COPY OF THE INTIMATION U/S. 143(1) DATED 05.07.2020 FOR ASSESSMENT YEAR 2019-20DATED 05.07.2020 FOR ASSESSMENT YEAR 2019-20 EXHIBIT P7TRUE COPY OF THE GRIEVANCE REPRESENTING DATED 14.07.2020 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2018-19.DATED 14.07.2020 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2018-19. EXHIBIT P8TRUE COPY OF THE GRIEVANCE REPRESENTING DATED 14.07.2020 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2019-20.DATED 14.07.2020 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2019-20. EXHIBIT P9TRUE COPY OF THE LETTER DATED 29.06.2020 OFTHE 1ST RESPONDENT TO THE 2ND RESPONDENT ALONG WITH ENCLOSURES.THE 1ST RESPONDENT TO THE 2ND RESPONDENT ALONG WITH ENCLOSURES. EXHIBIT P10TRUE COPY OF THE GRIEVANCE RESOLUTION INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2018-19.INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2018-19. EXHIBIT P11TRUE COPY OF THE GRIEVANCE RESOLUTION INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2019-20.INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2019-20. EXHIBIT P8TRUE COPY OF THE GRIEVANCE REPRESENTING DATED 14.07.2020 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2019-20.DATED 14.07.2020 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2019-20. EXHIBIT P9TRUE COPY OF THE LETTER DATED 29.06.2020 OFTHE 1ST RESPONDENT TO THE 2ND RESPONDENT ALONG WITH ENCLOSURES.THE 1ST RESPONDENT TO THE 2ND RESPONDENT ALONG WITH ENCLOSURES. EXHIBIT P10TRUE COPY OF THE GRIEVANCE RESOLUTION INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2018-19.INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2018-19. EXHIBIT P11TRUE COPY OF THE GRIEVANCE RESOLUTION INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2019-20.INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2019-20. EXHIBIT P12TRUE COPY OF JUDGMENT OF DELHI HIGH COURT REPORTED IN (2019) 112 TAXMANN.COM. 199 (DELHI).REPORTED IN (2019) 112 TAXMANN.COM. 199 (DELHI). EXHIBIT P12 (A)TRUE COPY OF JUDGMENT OF DELHI HIGH COURT IN WPC 430 OF 2019.IN WPC 430 OF 2019. EXHIBIT P13TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2016 FOR AY 2013-14.18.03.2016 FOR AY 2013-14. EXHIBIT P14TRUE COPY OF APPEAL DATED 20.04.16 FOR AY 2013-14 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT.2013-14 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P15TRUE COPY OF STAY PETITION DATED 22.04.16 FOR AY 2013-14 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.FOR AY 2013-14 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P16TRUE COPY OF THE JUDGMENT DATED 07.08.2017 OF THIS HONBLE COURT IN ITA NO. 163 OF 2012.OF THIS HONBLE COURT IN ITA NO. 163 OF 2012. EXHIBIT P17TRUE COPY OF THE ORDER DATED 27.07.2018 PASSED BY THE HONBLE SUPREME COURT IN SLP NO. 22821/2018.PASSED BY THE HONBLE SUPREME COURT IN SLP NO. 22821/2018. EXHIBIT P18TRUE COPY OF THE ORDER DATED 21.11.2019 OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO. 190/COCH/2017 FOR AY 2005-06 AND CONNECTED APPEALS FOR THE SUBSEQUENT ASSESSMENT. YEARS.THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO. 190/COCH/2017 FOR AY 2005-06 AND CONNECTED APPEALS FOR THE SUBSEQUENT ASSESSMENT. YEARS. EXHIBIT P19TRUE COPY OF STATEMENT SHOWING THE ISSUED IN DISPUTE FOR AY 2013-14 .IN DISPUTE FOR AY 2013-14 . EXHIBIT P20TRUE COPY OF THE ASSESSMENT ORDER DATED 21.12.2016 FOR AY 2014-15.21.12.2016 FOR AY 2014-15. EXHIBIT P21TRUE COPY OF APPEAL DATED 18.1.17 FOR AY 2014-15 FIELD BY THE PETITIONER BEFORE THE 4TH RESPONDENT.2014-15 FIELD BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P22TRUE COPY OF STAY PETITIONER DATED 10.1.17 FOR Y 2014-15 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.FOR Y 2014-15 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P23TRUE COPY OF STATEMENT SHOWING THE ISSUES IN DISPUTE FOR AY 2014-15.IN DISPUTE FOR AY 2014-15. EXHIBIT P24TRUE COPY OF THE RECTIFICATION ORDER DATED 14/05/2020 ISSUED UNDER SECTION 154 BY THE DCIT CORPORATE CIR 1(1) KOCHI OF THE INCOMETAX DEPARTMENT, MINISTRY OF FINANCE.14/05/2020 ISSUED UNDER SECTION 154 BY THE DCIT CORPORATE CIR 1(1) KOCHI OF THE INCOMETAX DEPARTMENT, MINISTRY OF FINANCE.