Wp(C)/19759/2016 Of M/S.kaduna Hospitality Private Limited v. Commissioner Of Income Tax(Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE THURSDAY, THE 9TH DAY OF JUNE 2016/19TH JYAISHTA, 1938WP(C).No. 19759 of 2016 (T) --------------------------------------- PETITIONER(S): --------------------- M/S.KADUNA HOSPITALITY PRIVATE LIMITED, 39/4602, CHERAMEL BUILDING, SREEKANDATH ROAD, KOCHI-682 016, REPRESENTED BY ITS MANAGING DIRECTOR, MR.JACOB CHERIAN. BY ADVS.SRI.BECHU KURIAN THOMAS (SR.) SRI.PAUL JACOB (P) SRI.ENOCH DAVID SIMON JOEL SRI.S.SREEDEV SRI.RONY JOSE SRI.GEORGE A.CHERIAN RESPONDENT(S): ------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS), KERA BHAVAN, SRVHS ROAD, NEAR SRV HIGH SCHOOL, KOCHI-682 011. 2. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(2), I.S.PRESS ROAD, KOCHI-682 018. CORPORATE CIRCLE-1(2), I.S.PRESS ROAD, KOCHI-682 018. BY GOVERNMENT PLEADER SMT.LILLY K.T. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19759 of 2016 (T) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:COPY OF THE ASSESSMENT ORDER DTD.31.3.2016. P2:COPY OF THE MEMORANDUM OF APPEAL DTD.27.4.2016 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.PETITIONER BEFORE THE 1ST RESPONDENT. P3:COPY OF THE PETITION FOR STAY OF COLLECTION OF TAX DTD.27.4.2016. P4:COPY OF THE DEMAND NOTICE DTD.11.5.2016. P5:COPY OF THE CBDT INSTRUCTION NO.1914 DTD.2/2/93 P6:COPY OF THE OFFICE MEMORANDUM DTD.29.2.2016. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / PJ P.S. TO JUDGE A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.19759 of 2016 ---------------------------------------- Dated this the 9[th] day of June 2016 J U D G M E N T Petitioner has filed Ext.P2 appeal as well as Ext.P3application for stay before the 1[st] respondent. It is submitted thatduring the pendency of the appeal, steps are being taken by therespondent authorities for recovering the amount demandedmade in terms of Ext.P4 demand notice. 2.Having regard to the fact that an appeal is pendingbefore the competent authority, I do not think it necessary toconsider the matter on merits. Suffice to say that the appellateauthority has to consider the stay petition on merits within aspecified time and in the meantime, recovery can be kept inabeyance. Accordingly, this writ petition is disposed of as under: i)The 1[st] respondent shall consider Ext.P3 stay petitionfiled along with the appeal within a period of one month from thedate of receipt of a copy of this judgment. W.P.C.No.19759/2016 ii)In the meantime, the demand made in terms of Ext.P4 shall be kept in abeyance. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr