Wp(C)/18666/2019 Of Wilson Mathew v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 09TH DAY OF JULY 2019 / 18TH ASHADHA, 1941WP(C).No.18666 of 2019 PETITIONER: WILSON MATHEW,(PANAILPM2852M), M/S. KAIRALI CABLE VISION, P.O. TALIPARAMBA, KANNUR, PIN - 670 141. BY ADVS.SRI.GEORGE MECHERILSRI.JOJO JOSEPH RESPONDENTS: 1THE INCOME TAX OFFICER,WARD NO.4, KANNUR RANGE, KANNUR, AAYAKAR BHAVAN, KANNOTHUMCHAL, KANNR - 670 005. 2THE COMMISSIONER OF INCOEM TAX (APPEALS),KOZHIKODE- 670 101 SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner filed appeals in Ext.P6, P7, P8, P9 and P10aggrieved by the orders of assessment in Ext.P1, P2, P3, P4 andP5 made under Section 25(1) of the KVAT Act. The petitionerhas filed the appeals with Ext.P16 stay petition. The petitionerprays for appropriate direction to the appellate authority toconsider and dispose of Ext.P16 expeditiously. 2.The case of petitioner is that either the mere filing ofappeal or mere pendency of appeal does not amount to grantingstay by the appellate authority. The delay in considering anddisposing of Ext.P16 results in the assessing officer taking stepsfor recovering the tax amount which is under challenge in Ext.P6,P7, P8, P9 and P10. The assessing officer, if is successful in hiseffort the statutory appeal would become either academic orineffective. It is further contended by the petitioner that in themanner the law provides for protecting the interest of appellantpending appeal, the order on stay petition is passedexpeditiously. Hence the writ petition. 3.Perused Exts.P1, P2, P3, P4 and P5 assessment order,Ext.P6, P7, P8, P9 and P10 appeals and P16 stay petition. Prima facie I am satisfied that a case is made out for issuing necessarydirections to 2[nd] respondent to dispose of the stay petition inExts.P16 respectively. Having regard to the limited prayer and the groundsreferred to above, this Court is satisfied that the writ petition canbe disposed of by this order: (a)The appellate authority/ 2[nd]respondent considers anddisposes of Ext.P16 application as early as possible, preferablywithin two months from the date of receipt of copy of thisjudgment. (b)The respondents are directed not to take coercive steps orrecover the amounts determined in the orders under appeal fortwo months from today. nak Sd/- S.V.BHATTI JUDGE WP(C).No.18666 of 2019 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE REVISED ORDER PASSED BY THE FIRST RESPONDENT ON 4.5.2018 FORTHE ASSESSMENT YEAR 2011-12.BY THE FIRST RESPONDENT ON 4.5.2018 FORTHE ASSESSMENT YEAR 2011-12. EXHIBIT P2TRUE COPY OF REVISED ORDER PASSED BY THE FIRST RESPONDENT ON 4.5.2018 FOR THE ASSESSMENT YEAR 2012-13.THE FIRST RESPONDENT ON 4.5.2018 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P3TRUE COPY OF THE REVISED ORDER PASSED BY THE FIRST RESPONDENT ON 4.5.2018 FORTHE ASSESSMENT YEAR 2013-14.BY THE FIRST RESPONDENT ON 4.5.2018 FORTHE ASSESSMENT YEAR 2013-14. EXHIBIT P4TRUE COPY OF THE ORDER PASSED ON 18.6.2018 IN RESPECT OF 2014-15.18.6.2018 IN RESPECT OF 2014-15. EXHIBIT P5TRUE COPY OF THE ORDER PASSED ON 18/6/2018 IN RESPECT OF AND 2015-16.18/6/2018 IN RESPECT OF AND 2015-16. EXHIBIT P6TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2011-12.BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P7TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2012-13.BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P8TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2013-14.BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P4TRUE COPY OF THE ORDER PASSED ON 18.6.2018 IN RESPECT OF 2014-15.18.6.2018 IN RESPECT OF 2014-15. EXHIBIT P5TRUE COPY OF THE ORDER PASSED ON 18/6/2018 IN RESPECT OF AND 2015-16.18/6/2018 IN RESPECT OF AND 2015-16. EXHIBIT P6TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2011-12.BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P7TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2012-13.BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P8TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2013-14.BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P9TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2014-15.BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P10TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2015-16.BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P11TRUE COPY OF E.FILING ACKNOWLEDGEMENT RECEIPT DATED 26.1.2017 FOR THE YEAR 2011.RECEIPT DATED 26.1.2017 FOR THE YEAR 2011. EXHIBIT P12TRUE COPY OF E.FILING ACKNOWLEDGEMENT RECEIPT DATED 27.1.2017 FOR THE YEAR 2012.RECEIPT DATED 27.1.2017 FOR THE YEAR 2012. EXHIBIT P13TRUE COPY OF E.FILING ACKNOWLEDGEMENT RECEIPT DATED 27.1.2017 FOR THE YEAR 2013.RECEIPT DATED 27.1.2017 FOR THE YEAR 2013. EXHIBIT P14TRUE COPY OF E.FILING ACKNOWLEDGEMENT RECEIPT DATED 2.2.2018 FOR THE YEAR 2014.RECEIPT DATED 2.2.2018 FOR THE YEAR 2014. EXHIBIT P15TRUE COPY OF E.FILING ACKNOWLEDGEMENT RECEIPT DATED 2.2.2018 FOR THE YEAR 2015.RECEIPT DATED 2.2.2018 FOR THE YEAR 2015. EXHIBIT P16TRUE COPY OF THE STAY PETITION FILED ON13.7.2018 ALONG WITH THE ENDORSEMENT FOR THE ASSESSMENT YEARS, 2011 TO 2016 ON 13.7.2018.13.7.2018 ALONG WITH THE ENDORSEMENT FOR THE ASSESSMENT YEARS, 2011 TO 2016 ON 13.7.2018. EXHIBIT P17TRUE COPY OF NOTICE DEMAND DATED 15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I.15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I. EXHIBIT P18TRUE COPY OF NOTICE OF DEMAND DATED 15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I.15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I. EXHIBIT P19TRUE COPY OF NOTICE OF DEMAND DATED 15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 201-14 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I.15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 201-14 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I. EXHIBIT P20TRUE COPY OF NOTICE OF DEMAND DATED 15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2014-2015 ISSUED BY THEFIRST RESPONDENT IN FORM I.T.C.P.I.15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2014-2015 ISSUED BY THEFIRST RESPONDENT IN FORM I.T.C.P.I. EXHIBIT P18TRUE COPY OF NOTICE OF DEMAND DATED 15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I.15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I. EXHIBIT P18TRUE COPY OF DEMAND NOTICE ON 19/06/2019 ISSUED BY THE FIRST RESPONDENT.19/06/2019 ISSUED BY THE FIRST RESPONDENT. //TRUE COPY// P.A. TO JUDGE