Wp(C)/21341/2019 Of Anish Zachariah v. The Principal Chief Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 05TH DAY OF AUGUST 2019 / 14TH SRAVANA, 1941 WP(C).No.21341 OF 2019(P) PETITIONER : ANISH ZACHARIAH,KADAKKETHU HOUSE, RANNI P.O., THOTTAMON, PATHANAMTHITTA, KERALA-689 672. BY ADVS.SRI.ASWIN GOPAKUMARSRI.ANWIN GOPAKUMARSMT.KALA G.NAMBIARSRI.K.AMALNATH NAIKSRI.RENOY VINCENTSRI.NIRANJAN SUDHIRRESPONDENTS :1THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,I S PRESS ROAD, KACHERIPADY, ERNAKULAM,KERALA-682 018. 2THE COMMISSIONER OF INCOME TAX (APPEALS)OFFICE OF THE COMMISSIONER OF INCOME TAX, LAL BAHADUR SASTRI ROAD, PUBLIC LIBRARY BUILDING, KOTTAYAM-686 001.3INCOME TAX OFFICER,WARD-I AND TPS, THRIRUVALLA, KOLLAM-691001. OTHER PRESENT: SC SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner filed appeals in Exts.P5, P6, P7 and P8 aggrieved bythe orders of assessment in Exts.P1, P2, P3 and P4 and appeals inExts.P16, P17 and P18 aggrieved by the orders of penalty in Exts.P13,P14, and P15 made under the Income Tax Act. The petitioner has filedExts.P5, P6, P7 and P8 appeals with Exts.P9, P10, P11 and P12 staypetitions and Exts.P16, P17 and P18 appeals with Exts.P19, P20 and P21stay petitions. The petitioner prays for appropriate direction to theappellate authority to consider and dispose of Exts.P9, P10, P11, P12,P19, P20 and P21 stay petitions expeditiously. 2.The case of petitioner is that either the mere filing of appealor mere pendency of appeal does not amount to granting stay by theappellate authority. The delay in considering and disposing of Exts.P9,P10, P11, P12, P19, P20 and P21 results in the assessing officer takingsteps for recovering the tax amount which is under challenge inExts.P5, P6, P7 , P8, P16, P17 and P18. The assessing officer, if issuccessful in his effort the statutory appeal would become eitheracademic or ineffective. It is further contended by the petitioner thatin the manner the law provides for protecting the interest of appellantpending appeal, the orders on stay petitions are passed expeditiously. Hence the writ petition. 3. Perused Exts.P1, P2, P3, P4 assessment orders, Exts. P13, P14 and P15 orders of penalty, Exts.P5, P6, P7 , P8, P16, P17 and P18 appealsand Exts.P9, P10, P11, P12, P19, P20 and P21 stay petitions. Prima facie Iam satisfied that a case is made out for issuing necessary directions to2[nd] respondent to dispose of Exts.P9, P10, P11, P12, P19, P20 and P21stay petitions respectively. Having regard to the limited prayer and the grounds referred toabove, this Court is satisfied that the writ petition can be disposed of bythis order: (a)The appellate authority/ 2[nd] respondent considers anddisposes of Exts.P9, P10, P11, P12, P19, P20 and P21 petitions asearly as possible, preferably within two months from the date ofreceipt of copy of this judgment. (b)The respondents are directed not to take coercive steps orrecover the amounts determined in the orders under appeal forten weeks from today. NS Sd/- S.V. BHATTI ,JUDGE/True Copy/P.A. To Judge APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2012-13.BY THE 3RD RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2A TRUE COPY OF THE ASSESSMENT ORDER DATED PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2013-14.PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3A TRUE COPY OF THE ASSESSMENT ORDER DATED PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2014-15.PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P4A TRUE COPY OF THE ASSESSMENT ORDER DATED PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2015-16.PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2015-16. NS Sd/- S.V. BHATTI ,JUDGE/True Copy/P.A. To Judge APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2012-13.BY THE 3RD RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2A TRUE COPY OF THE ASSESSMENT ORDER DATED PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2013-14.PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3A TRUE COPY OF THE ASSESSMENT ORDER DATED PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2014-15.PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P4A TRUE COPY OF THE ASSESSMENT ORDER DATED PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2015-16.PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P5A TRUE COPY OF THE ELECTRONICALLY GENERATEDFORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2012-13.FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2012-13. EXHIBIT P6A TRUE COPY OF THE ELECTRONICALLY GENERATEDFORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2013-14.FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2013-14.EXHIBIT P7A TRUE COPY OF THE ELECTRONICALLY GENERATEDFORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2014-15.FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2014-15.EXHIBIT P8A TRUE COPY OF THE ELECTRONICALLY GENERATEDFORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2015-16.FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2015-16. EXHIBIT P9A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2011-2012.ALONG WITH THE APPEAL FOR THE PERIOD 2011-2012. EXHIBIT P10A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2012-2013.ALONG WITH THE APPEAL FOR THE PERIOD 2012-2013. EXHIBIT P11A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2013-2014.ALONG WITH THE APPEAL FOR THE PERIOD 2013-2014. EXHIBIT P12A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2014-2015.ALONG WITH THE APPEAL FOR THE PERIOD 2014-2015. EXHIBIT P13 A TRUE COPY OF THE PENALTY ORDER PASSED BY THE 3RD RESPONDENT UNDER SECTION 271B FOR THE YEAR 2012-13.THE 3RD RESPONDENT UNDER SECTION 271B FOR THE YEAR 2012-13. EXHIBIT P14 A TRUE COPY OF THE PENALTY ORDER PASSED BY THE 3RD RESPONDENT UNDER SECTION 271B FOR THE YEAR 2013-14.THE 3RD RESPONDENT UNDER SECTION 271B FOR THE YEAR 2013-14. EXHIBIT P15A TRUE COPY OF THE PENALTY ORDER PASSED BY THE 3RD RESPONDENT UNDER SECTION 271B FOR THE YEAR 2015-16.THE 3RD RESPONDENT UNDER SECTION 271B FOR THE YEAR 2015-16. EXHIBIT P16 A TRUE COPY OF THE ELCTRONICALLY GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2012-13.FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2012-13. EXHIBIT P17A TRUE COPY OF THE ELCTRONICALLY GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2013-14.FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2013-14. EXHIBIT P18A TRUE COPY OF THE ELCTRONICALL GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2015-16.FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2015-16. EXHIBIT P19 A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2012-13.ALONG WITH THE APPEAL FOR THE PERIOD 2012-13. EXHIBIT P20A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD2013-14.ALONG WITH THE APPEAL FOR THE PERIOD2013-14. EXHIBIT P21A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD2015-16.ALONG WITH THE APPEAL FOR THE PERIOD2015-16. RESPONDENT'S EXHIBITS : NIL