Wp(C)/19485/2014 Of R.rija v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 31ST DAY OF JULY 2014/9TH SRAVANA, 1936 WP(C).No. 19485 of 2014 (I) ---------------------------- PETITIONER : --------------------- R. RIJA,W/O. M. SHIJU, ANZARI MANZILNAGAROOR ROADKALLAMBALAM, KALLAMBALAM PO.,THIRUVANANTHAPURAM DIST. BY ADVS.SRI.M.R.RAJESH SMT.E.S.SANDHYA RESPONDENT(S) : ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-I, 4TH FLOOR, ANNEXEAAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAMPIN - 695 003.CENTRAL CIRCLE-I, 4TH FLOOR, ANNEXEAAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAMPIN - 695 003. 2.THE COMMISSIONER OF INCOME TAX (APPEALS)III KERA BHAVAN, 6TH FLOOR, SRVHS ROADCOCHIN - 682 016.III KERA BHAVAN, 6TH FLOOR, SRVHS ROADCOCHIN - 682 016. 3. THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE - I, 4TH FLOORANNEXE, AAYKAR BHAVAN, KOWDIARTHIRUVANANTHAPURAM, PIN - 695 003.CENTRAL CIRCLE - I, 4TH FLOORANNEXE, AAYKAR BHAVAN, KOWDIARTHIRUVANANTHAPURAM, PIN - 695 003. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19485 of 2014 (I) APPENDIX PETITIONER'S EXHIBITS : EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THEASSESSMENT YEAR 2006-07.ASSESSMENT YEAR 2006-07. EXT.P1(a)COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THEASSESSMENT YEAR 2007-08.ASSESSMENT YEAR 2007-08. EXT.P1(b)COPY OF THE ASSESSMENT ORDERS DATED 31.3.2014 FOR THEASSESSMENT YEAR 2008-09.ASSESSMENT YEAR 2008-09. EXT.P1(c)COPY OF THE ASSESSMENT ORDERS DATED 31.3.2014 FOR THEASSESSMENT YEAR 2009-10.ASSESSMENT YEAR 2009-10. EXT.P1(d)COPY OF THE ASSESSMENT ORDERS DATED 31.3.2014 FOR THEASSESSMENT YEAR 2011-12.ASSESSMENT YEAR 2011-12. EXT.P2COPY OF THE MEMORANDUM OF APPEAL DATED 24.4.2014 FOR THEASSESSMENT YEAR 2006-07 SUBMITTED BEFORE THE SECONDRESPONDENT.ASSESSMENT YEAR 2006-07 SUBMITTED BEFORE THE SECONDRESPONDENT. EXT.P2(a)COPY OF THE MEMORANDUM OF APPEAL DATED 24.4.2014 FOR THEASSESSMENT YEAR 2007-08 SUBMITTED BEFORE THE SECONDRESPONDENT.ASSESSMENT YEAR 2007-08 SUBMITTED BEFORE THE SECONDRESPONDENT. EXT.P2(b)COPY OF THE MEMORANDUM OF APPEAL DATED 24.4.2014 FOR THEASSESSMENT YEAR 2008-09 SUBMITTED BEFORE THE SECONDRESPONDENT.ASSESSMENT YEAR 2008-09 SUBMITTED BEFORE THE SECONDRESPONDENT. EXT.P2(c)COPY OF THE MEMORANDUM OF APPEAL DATED 24.4.2014 FOR THEASSESSMENT YEAR 2009-10 SUBMITTED BEFORE THE SECONDRESPONDENT.ASSESSMENT YEAR 2009-10 SUBMITTED BEFORE THE SECONDRESPONDENT. EXT.P2(d)COPY OF THE MEMORANDUM OF APPEAL DATED 24.4.2014 FOR THEASSESSMENT YEAR 2011-12 SUBMITTED BEFORE THE SECONDRESPONDENT.ASSESSMENT YEAR 2011-12 SUBMITTED BEFORE THE SECONDRESPONDENT. (Contd...) WP(C).No. 19485 of 2014 (I) EXT.P3COPY OF THE STAY PETITIONS DATED 2.6.2014 FOR THEASSESSMENT YEAR 2006-07.ASSESSMENT YEAR 2006-07. EXT.P3(a)COPY OF THE STAY PETITIONS DATED 2.6.2014 FOR THEASSESSMENT YEAR 2007-08.ASSESSMENT YEAR 2007-08. EXT.P3(b)COPIES OF THE STAY PETITIONS DATED 2.6.2014 FOR THEASSESSMENT YEAR 2008-09.ASSESSMENT YEAR 2008-09. EXT.P3(c)COPIES OF THE STAY PETITIONS DATED 2.6.2014 FOR THEASSESSMENT YEAR 2009-10.ASSESSMENT YEAR 2009-10. EXT.P3(d)COPIES OF THE STAY PETITIONS DATED 2.6.2014 FOR THEASSESSMENT YEAR 2011-12.ASSESSMENT YEAR 2011-12. EXT.P4COPY OF THE ORDER NO. COGPS2208A/CTRL.CIR.-I/TVM/2013-14DATED 15.5.2014 U/SEC. 220 ISSUED BY THE FIRST RESPONDENT.DATED 15.5.2014 U/SEC. 220 ISSUED BY THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C) No. 19485 of 2014 (I) ---------------------------------------- Dated this the 31[st] day of July, 2014 JUDGMENT EXT.P3(b)COPIES OF THE STAY PETITIONS DATED 2.6.2014 FOR THEASSESSMENT YEAR 2008-09.ASSESSMENT YEAR 2008-09. EXT.P3(c)COPIES OF THE STAY PETITIONS DATED 2.6.2014 FOR THEASSESSMENT YEAR 2009-10.ASSESSMENT YEAR 2009-10. EXT.P3(d)COPIES OF THE STAY PETITIONS DATED 2.6.2014 FOR THEASSESSMENT YEAR 2011-12.ASSESSMENT YEAR 2011-12. EXT.P4COPY OF THE ORDER NO. COGPS2208A/CTRL.CIR.-I/TVM/2013-14DATED 15.5.2014 U/SEC. 220 ISSUED BY THE FIRST RESPONDENT.DATED 15.5.2014 U/SEC. 220 ISSUED BY THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C) No. 19485 of 2014 (I) ---------------------------------------- Dated this the 31[st] day of July, 2014 JUDGMENT The petitioner is aggrieved with the assessment ordersproduced as per Ext.P1 series for the assessment years2006 - 2007, 2007 - 2008, 2008 - 2009, 2009 - 2010,and 2011 - 2012. The petitioner has filed appeals fromthe above assessment orders as is evidenced fromExt.P2 series of documents. Ext.P3 series, are the stayapplications filed in the said appeals. In the context ofpendency of the appeals, the petitioner is aggrieved bythe recovery proceedings initiated, as per Ext.P4 order. 2.In the circumstances of appeals having been filed andstay applications said to be pending before the firstappellate authority, it is only proper that the stayapplications be considered in a time bound manner andthe recovery against the petitioner be kept in abeyancetill such consideration. There shall be a direction to thesecond respondent, to consider the stay applications W.P.(C) No. 19485 of 2014 (I) filed in Ext.P2 series of appeals within a period of 'six weeks' from the date of receipt of certified copy of thisjudgment. 3.The recovery proceedings pursuant to Ext.P4 order,shall be kept in abeyance for such period and thereaftershall depend upon the orders passed by the firstappellate authority. shall be kept in abeyance for such period and thereaftershall depend upon the orders passed by the firstappellate authority. The writ petition is disposed of. AMV/31/7/ Sd/- K.VINOD CHANDRAN, JUDGE