Wp(C)/21155/2021 Of K.n. Sreekumar v. Asst Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 7 DAY OF OCTOBER 2021 / 15TH ASWINA, 1943 WP(C) NO. 21155 OF 2021 PETITIONER: K.N. SREEKUMARKOTTAYAM-686 632. SAROVARAM, KANAKKARY, ETTUMANOOR, BY ADV S.ARUN RAJ RESPONDENTS: 1ASST. COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001.2THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)COCHIN, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, ERNAKULAM-682 011.3THE INCOME TAX APELLATE TRIBUNALCOCHIN BENCH, CENTRAL REVENUE BUILDING, KAKKANAD, ERNAKULAM-682 030.4THE TAX RECOVERY OFFICERCENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001.BY DR.THUSHARA JAMES, SR. GOVT. PLEADERTHIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 07.10.2021, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: W.P.(C) No.21155/21 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.21155 of 2021 ---------------------------------------- Dated this the 7[th] day of October, 2021 JUDGMENT Pursuant to a search under section 132 of the Income Tax Act,1961, assessment orders were passed against the petitioner for theyears 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 and2012-13 as per Ext.P1 series of orders. 2. Challenging the assessment, petitioner preferred appeals,which were disposed of by a common order. Appeals have beenpreferred by the petitioner before the Tribunal as Ext.P3 series alongwith stay petitions. 3. Ext.P4, Ext.P4(a) to Ext.P4(f) are the stay petitions filed bythe petitioner in the appeals filed before the Income Tax AppellateTribunal for the period 2006-07 till 2012-2013. According to thepetitioner, the appeals are posted for hearing to 10.11.2021.However, since the respondents are threatening to proceed withcoercive steps to recover the amount imposed by the assessingofficer, petitioner seeks for consideration of stay petitions filed in the W.P.(C) No.21155/21 said appeals. 4. Having regard to the aforesaid submissions and afterhearing the arguments of Adv.Arun Raj S., as well as Adv.JoseJoseph, learned Standing Counsel for the respondents, I am of theopinion that that this writ petition can be disposed of with directions. 5. This writ petition is therefore disposed of directing theIncome Tax Appellate Tribunal to consider and pass orders on Ext.P4as well as Ext.P4(a) to Ext.P4(f) stay petitions, within a period of twomonths from the date of receipt of a copy of this judgment. Till suchtime, all coercive proceedings against the petitioner shall be kept inabeyance. Sd/- vps BECHU KURIAN THOMAS JUDGE -:4:- APPENDIX OF WP(C) 21155/2021 PETITIONER'S/S' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2006-07.29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2006-07. EXHIBIT P1(a) TRUE COPY OF THE ASSESSMENT ORDER DATED29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2007-08.29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2007-08. EXHIBIT P1(b) TRUE COPY OF THE ASSESSMENT ORDER DATED29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2008-09.29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2008-09. EXHIBIT P1(c) TRUE COPY OF THE ASSESSMENT ORDER DATED29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2009-10.29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2009-10. EXHIBIT P1(d) TRUE COPY OF THE ASSESSMENT ORDER DATED29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2010-11.29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2010-11. EXHIBIT P1(e) TRUE COPY OF THE ASSESSMENT ORDER DATED29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2011-12.29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2011-12. EXHIBIT P1(f) EXHIBIT P1(b) TRUE COPY OF THE ASSESSMENT ORDER DATED29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2008-09.29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2008-09. EXHIBIT P1(c) TRUE COPY OF THE ASSESSMENT ORDER DATED29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2009-10.29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2009-10. EXHIBIT P1(d) TRUE COPY OF THE ASSESSMENT ORDER DATED29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2010-11.29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2010-11. EXHIBIT P1(e) TRUE COPY OF THE ASSESSMENT ORDER DATED29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2011-12.29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2011-12. EXHIBIT P1(f) TRUE COPY OF THE ASSESSMENT ORDER DATED29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2012-13.29.3.2014 PASSED BY THE IST RESPONDENTFOR THE AY 2012-13. EXHIBIT P2 TRUE COPY OF THE COMMON ORDER DATED5.8.2021, PASSED BY THE CIT (APPEALS-III), KOCHI FOR THE AY'S 2006-07 TO2012-13.5.8.2021, PASSED BY THE CIT (APPEALS-III), KOCHI FOR THE AY'S 2006-07 TO2012-13. EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM ALONGWITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2006-07.WITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2006-07. EXHIBIT P3(a) TRUE COPY OF THE APPEAL MEMORANDUM ALONGWITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2007-08.WITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2007-08. W.P.(C) No.21155/21 -:5:- EXHIBIT P3(b)TRUE COPY OF THE APPEAL MEMORANDUM ALONGWITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2008-09.WITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2008-09. EXHIBIT P3(c)TRUE COPY OF THE APPEAL MEMORANDUM ALONGWITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2009-10.WITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2009-10. EXHIBIT P3(d)TRUE COPY OF THE APPEAL MEMORANDUM ALONGWITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2010-11.WITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2010-11. EXHIBIT P3(e)TRUE COPY OF THE APPEAL MEMORANDUM ALONGWITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2011-12.WITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2011-12. EXHIBIT P3(f)TRUE COPY OF THE APPEAL MEMORANDUM ALONGWITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2012-13.WITH THE GROUNDS OF APPEALS FILED BEFORETHE 3RD RESPONDENT FOR THE AY 2012-13. EXHIBIT P4TRUE COPY OF THE STAY PETITION FILEDBEFORE THE 3RD RESPONDENT FOR THE AY2006-07.BEFORE THE 3RD RESPONDENT FOR THE AY2006-07. EXHIBIT P4(a)TRUE COPY OF THE STAY PETITION FILEDBEFORE THE 3RD RESPONDENT FOR THE AY2007-08.BEFORE THE 3RD RESPONDENT FOR THE AY2007-08. EXHIBIT P4(b)TRUE COPY OF THE STAY PETITION FILEDBEFORE THE 3RD RESPONDENT FOR THE AY2008-09.BEFORE THE 3RD RESPONDENT FOR THE AY2008-09. EXHIBIT P4(c)TRUE COPY OF THE STAY PETITION FILEDBEFORE THE 3RD RESPONDENT FOR THE AY2009-10.BEFORE THE 3RD RESPONDENT FOR THE AY2009-10. EXHIBIT P4(d)TRUE COPY OF THE STAY PETITION FILEDBEFORE THE 3RD RESPONDENT FOR THE AY2010-11.BEFORE THE 3RD RESPONDENT FOR THE AY2010-11. EXHIBIT P4(e)TRUE COPY OF THE STAY PETITION FILEDBEFORE THE 3RD RESPONDENT FOR THE AY2011-12.BEFORE THE 3RD RESPONDENT FOR THE AY2011-12. EXHIBIT P4(f)TRUE COPY OF THE STAY PETITION FILEDBEFORE THE 3RD RESPONDENT FOR THE AY2012-13.BEFORE THE 3RD RESPONDENT FOR THE AY2012-13. EXHIBIT P5TRUE COPY OF THE MEDICAL CERTIFICATE26.8.2021 ISSUED BY THE TREATING DOCTOR.26.8.2021 ISSUED BY THE TREATING DOCTOR. W.P.(C) No.21155/21 EXHIBIT P6 -:6:- TRUE COPY OF THE NOTICE ISSUED FROM THEOFFICE OF THE 3RD RESPONDENT, ITAT,POSTING THE APPEALS FOR THE AY'S 2006-07TO 2012-13 FOR HEARING TO 10.11.2021.