Wp(C)/18090/2019 Of Valsala Venugopal v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 03RD DAY OF JULY 2019 / 12TH ASHADHA, 1941WP(C).No.18090 of 2019 PETITIONER/S: VALSALA VENUGOPALAGED 55 YEARSW/O. T. VENUGOPAL, PROPRETRIX, M/S. PRECISION EXPANDING ENGINEERS, 'NAVANEETHAM', THALAPPALLY HOUSE, KOZHUKULLY, MOORKKANIKKARA, THRISSUR - 680 752. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SRI.R.BHASKARA KRISHNANSRI.V.P.NARAYANAN RESPONDENT/S: 1THE INCOME TAX OFFICERWARD-2(3), SAKTHAN THAMPURAN NAGAR, AAYAKAR BHAVAN, THRISSUR - 680 001.2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN THAMPURAN NAGAR, AAYAKAR BHAVAN, THRISSUR - 680 001. SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under Section 25(1) of the KVAT Act. Thepetitioner has filed the appeal with Ext.P2(a) stay petition. Thepetitioner prays for appropriate direction to the appellate authority toconsider and dispose of Ext.P2(a) stay petition expeditiously. 2.The case of petitioner is that the filing of appeal or merependency of appeal does not amount to granting stay by the appellateauthority. The delay in considering and disposing of Ext.P2(a) results inthe assessing officer taking steps for recovering the tax amount whichis under challenge in Ext.P2 appeal. The assessing officer, if issuccessful in his effort the statutory appeal would become eitheracademic or ineffective. It is further contended by the petitioner thatin the manner the law provides for protecting the interest of appellantpending appeal, the orders on delay petition and stay petition arepassed expeditiously. Hence the writ petition. 3.Perused Exts. P1, P2 and P2(a). Prima facie I am satisfied thata case is made out for issuing necessary directions to second respondent to dispose of the stay petition in Ext.P2(a) respectively. Having regard to the limited prayer and the grounds referred toabove, this Court is satisfied that the writ petition can be disposed of bythis judgment: (a)The appellate authority/second respondent considers anddisposes of Ext.P2(a) stay petition as early as possible, preferablywithin two months from the date of receipt of copy of this judgment. (b)The respondents are directed not to take coercive steps or recoverthe amounts determined in the orders under appeal for ten weeks fromtoday. Sd/- S.V.BHATTI JUDGE Ac APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2018 PASSED BY THE IST RESPONDENT ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE.27.12.2018 PASSED BY THE IST RESPONDENT ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE. EXHIBIT P2TRUE COPY OF THE MEMORANDUM OF APPEA DATED24.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.24.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2 ATRUE COPY OF THE STAY PETITION DATED 21.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.21.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3TRUE COPY OF AUDITED REPORT AND THE TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED ON 31.3.2015 (A.Y. 2015-16).TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED ON 31.3.2015 (A.Y. 2015-16). EXHIBIT P4TRUE COPY OF AUDITED REPORT AND THE TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31.3.2016 (A.Y.2016-17).TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31.3.2016 (A.Y.2016-17). EXHIBIT P5TRUE COPY OF THE COMMUNICATION DATED 3.6.2019 ISSUED BY THE IST RESPONDENT.3.6.2019 ISSUED BY THE IST RESPONDENT. RESPONDENT'S/S EXHIBITS: NIL //TRUE COPY// PA TO JUDGE