Wp(C)/19874/2011 Of K.v.tolin And Others v. Commissioner Of Income Tax And Others

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 28TH JULY 2011 / 6TH SRAVANA 1933 WP(C).No. 19874 of 2011(H) -------------------------------------- PETITIONER(S): ----------------------- 1. MR.K.V. TOLIN, PROPRIETOR, TOLIN RUBBERS, 26/A/111, M.C.ROAD, MATTOOR, KALADY-683 574. 2. MR.K.V.TOLIN, PROPRIETOR, TOLIN RETREADS, 26/A/111, M.C.ROAD, MATTOOR, KALADY-683 574. 3. MRS.ANNIE VARKEY, PROPRIETRIX, TOSHMA RUBBER PRODUCTS, 26/A/111, M.C.ROAD, MATTOOR, KALADY-683 574. 4. TOLIN RUBBERS (P) LIMITED, 26/A/111, M.C. ROAD, MATTOOR, KALADY-683 574. REPRESENTED BY ITS MANAGING DIRECTOR MR.K.V. TOLIN. BY ADV. SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.K.JOHN MATHAI, SRI.P.BENNY THOMAS, SRI.P.GOPINATH, SRI.KURYAN THOMAS, SMT.PREETHA S.NAIR. RESPONDENT(S): ------------------------- 1. COMMISSIONER OF INCOME TAX, C.R. BUILDING I.S. PRESS ROAD, COCHIN-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) C.R.BUILDING, I.S. PRESS ROAD, COCHIN-682 018. 3. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1, K.A.P. COMMERCIAL COMPLEX, RAILWAY STATION ROAD, ALUVA-683 101. 4. THE INCOME TAX APPELLATE TRIBUNAL, 1ST FLOOR, KENDRIYA BHAVAN, OPP:CSEZ, KAKKANAD, KOCHI-682 037. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX. R4 BY ADV. MR.P. PARAMESWARAN NAIR, ASST. S.G. OF INDIA. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER OF THE 2ND RESPONDENT PASSED IN THE APPEALSPREFERRED BY THE 1ST PETITIONER DATED 22/12/2004. EXT.P2: COPY OF THE ORDER OF THE 2ND RESPONDENT PASSED IN THE APPEALSPREFERRED BY THE 2ND PETITIONER, DATED 22/12/2004. EXT.P3: COPY OF THE ORDER OF THE 2ND RESPONDENT PASSED IN THE APPEALSPREFERRED BY THE 3RD PETITIONER, DATED 22/12/2004. EXT.P4: COPY OF THE ORDER OF THE 4TH RESPONDENT IN ITA NOS.406 TO 411(COCH)/2005, DATED 18/05/2007. EXT.P5: COPY OF THE JUDGMENT OF THIS HONOURABLE COURT IN I.T. APPEALNO.121/2007 DATED 01/11/2007. EXT.P6: COPY OF THE APPEALS PREFERRED BY THE PETITIONERS BEFORE THEHONOURABLE INCOME TAX APPELLATE TRIBUNAL, DATED NIL. EXT.P7: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILEDBY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 1996-97. EXT.P8: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILEDBY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 1997-98. EXT.P9: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILEDBY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 1998-99. EXT.P10: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILEDBY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 1999-2000. EXT.P11: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILEDBY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 2000-01. EXT.P12: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILEDBY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 2001-02. EXT.P13: COPY OF THE COVERING LETTER DATED 8TH JULY 2011 FOR FILING APPEALBEFORE THE 2ND RESPONDENT. EXT.P14: COPY OF THE ACKNOWLEDGMENT RECEIPT OF APPEAL COVERING LETTERDATED 8TH JULY, 2011 ISSUED BY THE OFFICE OF THE COMMISSIONER OF INCOMETAX (APPEALS). RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE ================== W.P.(C).No. 19874 of 2011 ================== Dated this the 28[th] day of July, 2011 J U D G M E N T EXT.P11: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILEDBY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 2000-01. EXT.P12: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILEDBY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 2001-02. EXT.P13: COPY OF THE COVERING LETTER DATED 8TH JULY 2011 FOR FILING APPEALBEFORE THE 2ND RESPONDENT. EXT.P14: COPY OF THE ACKNOWLEDGMENT RECEIPT OF APPEAL COVERING LETTERDATED 8TH JULY, 2011 ISSUED BY THE OFFICE OF THE COMMISSIONER OF INCOMETAX (APPEALS). RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE ================== W.P.(C).No. 19874 of 2011 ================== Dated this the 28[th] day of July, 2011 J U D G M E N T The petitioners have been proceeded against for assessmentunder the Income Tax Act. The 4[th] petitioner is the assessee. Butpetitioners 1 to 3 also have been proceeded against for protectiveassessment. The petitioners' grievance is that the appeals filed by the4[th] petitioner against substantive assessments is still pending beforethe first appellate authority, but the appeals filed by the Departmentagainst the appellate order in respect of the protective assessmentsagainst petitioners 1 to 3 have reached the Tribunal. According to thepetitioners, the decision in the appeals against the substantiveassessment of the 4[th] petitioner would have direct impact on theappeals in respect of the protective assessments pending before theTribunal. But despite a request made by the petitioners before theTribunal to postpone the hearing of the appeals in respect of protectiveassessments, the Tribunal has posted the appeals for hearing to3.8.2011. It is under the above circumstances, the petitioners have filed this writ petition seeking the following reliefs: “I.Issue a writ of mandamus or such other writ, order or direction,directing the 4[th] respondent tribunal to keep in abeyance furtherproceedings in the appeals preferred by the department in theprotective assessments against the petitioners 1, 2 and 3. (asdetailed in Exhibits P6) till such time as the appeals in thesubstantive assessments against Tolin Rubbers (P) Limited isalso before it.directing the 4[th] respondent tribunal to keep in abeyance furtherproceedings in the appeals preferred by the department in theprotective assessments against the petitioners 1, 2 and 3. (asdetailed in Exhibits P6) till such time as the appeals in thesubstantive assessments against Tolin Rubbers (P) Limited isalso before it. w.p.c.19874/11 II.To direct the 2[nd] respondent to consider and pass orders in theappeals preferred before it by the 4[th] petitioner, challenging thesubstantive assessments orders passed against them asexpeditiously as possible.”appeals preferred before it by the 4[th] petitioner, challenging thesubstantive assessments orders passed against them asexpeditiously as possible.” 2.I have heard the learned standing counsel for the Income Tax Department also. 3.Insofar as the substantive assessments and protectiveassessments are intrinsically interconnected, it is only appropriate thatthe Tribunal waits for a little more time so that the appeals againstsubstantive assessments against the 4[th] petitioner can be disposed of.In the above circumstances, this writ petition is disposed of with thefollowing directions: The 2[nd] respondent shall take up and pass final orders in Exts.P7to P12 appeals filed by the 4[th] petitioner, as expeditiously as possible,at any rate, within two months from the date of receipt of a certifiedcopy of this judgment. The 4[th] respondent shall postpone hearing theappeals mentioned in Ext.P6 for a period of four months. sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge