Wp(C)/16611/2011 Of Sangeeth Nursing Home v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST JUNE 2011 / 31ST JYAISHTA 1933 WP(C).No. 16611 of 2011(B) -------------------------------------- PETITIONER(S): ------------------------ SANGEETH NURSING HOME ,5/1496,SOUTH CHERLAI, KOCHI 682 002, REPRESENTED BY MANAGING PARTNER DR.SASANGA R PRABHU. BY ADV. SRI.MOHAN PULIKKAL SMT.MANJU RAJAN SRI.K.S.ARUN BABU SRI.K.JAYASANKAR (KAPRASSERY) RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS) II ERNAKULAM NORTH, KOCHI 682 018. 2. THE CHIEF COMMISSIONER OF INCOME TAX C.R. BUILDING, IS PRESS ROAD KOCHI 682 018. 3. THE ASST COMMISSIONER OF INCOME TAX CIRCLE I, MATTANCHERRY 2ND FLOOR, ASOKA BUILDING KARUVELIPADY,KOCHI 682 005. BY ADV.SRI.JOSE JOSEPH S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16611 of 2011(B) APPENDIX EXT.P1- TRUE COPY OF THE ASSESSMENT ORDER DATED O4.12.2009 PASSED BY THE 3RD RESPONDENT. 3RD RESPONDENT. EXT.P2- TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENT. EXT.P3- TRUE COPY OF THE APPICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT. EXT.P4- TRUE COPY OF THE NOTICE DATED O9.09.2010 ISSUED BY THE 3RD RESPONDENT. 3RD RESPONDENT. EXT.P5- TRUE COPY OF THE LETTER DATED 21.09.2010 FROM THE PETITIONER TO THE 3RD RESPONDENT. 3RD RESPONDENT. EXT.P6- TRUE COPY OF THE LETTER DATED O7.12.2010 FROM M/S.GEORGE, JOHN & PRABHU, CHARTERED ACCOIUNTANTS, TO THE FIRST RESPONDENT. PRABHU, CHARTERED ACCOIUNTANTS, TO THE FIRST RESPONDENT. EXT.P7- TRUE COPY OF THE LETTER DATED 24.02.2011 FROM M/S.GEORGE, JOHN & PRABHU, CHARTERED ACCOUNTANTS, TO THE FIRST RESPONDENT. PRABHU, CHARTERED ACCOUNTANTS, TO THE FIRST RESPONDENT. EXT.P8- TRUE COPY OF THE LETTER DATED 11.03.2011 FROM THE SECOND RESPONDENT TO THE PETITIONER. RESPONDENT TO THE PETITIONER. EXT.P9- TRUE COPY OF THE LETTER DATED 21.03.2011 FROM THE DY.COMMISSIONER OF INCOME-TAX TO THE PETITIONER. OF INCOME-TAX TO THE PETITIONER. EXT.P10- TRUE COPY OF THE NOTICE DATED 18.02.2011 FROM THE DY.COMMISSIONER OF INCOME-TAX TO THE PETITIONER. OF INCOME-TAX TO THE PETITIONER. EXT.P11- TRUE COPY OF THE PETITION FOR STAY DATED 12.04.2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P12- TRUE COPY OF THE NOTICE DATED O7.06.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. 3RD RESPONDENT TO THE PETITIONER. //TRUE COPY// P.S. TO JUDGE C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16611 of 2011 --------------------------------- JUDGMENT Against Ext.P1 order of assessment, the petitioner had filed appeal before the 1[st] respondent, as evidenced fromExt.P2. Along with the appeal the petitioner had filed staypetition, as evidenced from Ext.P11. It is submitted that theappeal as well as the stay petition are pending consideration anddisposal before the 1[st] respondent. Grievance of the petitioner isthat, without considering pendency of the appeal, recovery stepshas now been initiated, on the basis of Ext.P12 notice issued. 2. Heard; learned Government Pleader appearing on behalfof the respondents. Considering pendency of the statutoryappeal, I am of the opinion that the writ petition can be disposedof directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the1[st] respondent to consider and pass orders on Ext.P11 staypetition, if the appeal is already registered and the same is inorder, after affording an opportunity of hearing to the petitioner, WP(C).16611/2011 2 as early as possible, at any rate within a period of one monthfrom the date of receipt of a copy of this judgment . 2. Heard; learned Government Pleader appearing on behalfof the respondents. Considering pendency of the statutoryappeal, I am of the opinion that the writ petition can be disposedof directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the1[st] respondent to consider and pass orders on Ext.P11 staypetition, if the appeal is already registered and the same is inorder, after affording an opportunity of hearing to the petitioner, WP(C).16611/2011 2 as early as possible, at any rate within a period of one monthfrom the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 1[st] respondent asdirected above, recovery of amounts covered under Ext.P1, whichis now initiated on the basis of Ext.P12 notice, shall be kept inabeyance. 5. The petitioner will produce a copy of this judgmentbefore the 1[st] respondent. before the 1[st] respondent. pmn/ C.K.ABDUL REHIM,JUDGE WP(C).16611/2011 3