Wp(C)/22016/2011 Of Shri C.p.raveendranathan Nair v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 12TH AUGUST 2011 / 21ST SRAVANA 1933 WP(C).No. 22016 of 2011(B) ----------------------- PETITIONER : -------------------- SHRI. C.P. RAVEENDRANATHAN NAIR, JYO VIHAR, BURMA ROAD, KUMARAPURAM, TRIVANDRUM BY ADVS. SRI.T.M.SREEDHARAN, SENIOR ADVOCATE SMT.C.K.SHERIN SMT.NISHA JOHN SRI.V.P.NARAYANAN SMT.VANDANA MENON RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, 'DEVI KRIPA', PALLIMUKKU PETTAH P.O., TRIVANDRUM-695024 2. THE COMMISSIONER OF INCOME TAX (APPEALS), 'AAYAKAR BHAVAN', KAUDIAR, TRIVANDRUM-695003. R1 & R2 BY ADV. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 22016 of 2011(B) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 31.12.2009 OF THE ASSISTANTDIRECTOR OF INCOME TAX (INV.), TRIVANDRUM.DIRECTOR OF INCOME TAX (INV.), TRIVANDRUM. EXT.P2: COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DATED NIL.BEFORE THE 2ND RESPONDENT DATED NIL. EXT.P3: COPY OF THE ORDER DATED 4.3.2010 PASSED BY THE FIRSTRESPONDENT.RESPONDENT. EXT.P4: COPY OF THE LETTER NO. AEKPP3215Q-CC-2/TVM/2010-11 FROM THEFIRST RESPONDENT DATED 12.7.2011.FIRST RESPONDENT DATED 12.7.2011. EXT.P5: COPY OF THE LETTER NO. AEKPP3215Q-CC-2/TVM/2011-12 FROM THEFIRST RESPONDENT DATED 1.8.2011.FIRST RESPONDENT DATED 1.8.2011. EXT.P6: COPY OF THE LETTER DATED 9.8.2011 SUBMITTED BY THE PETITIONERBEFORE THE FIRST RESPONDENT.BEFORE THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.S. TO JUDGE S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 22016 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=Dated this, the 12[th] day of August, 2011. J U D G M E N T The petitioner has filed an appeal before the 2[nd]respondent-Commissioner of Income-tax (Appeals) against theassessment orders issued by the 1[st] respondent. The petitionerseeks a stay of recovery pending disposal of the appeal on theground that the appeal is posted to 24.8.2011 for hearing. Thestanding counsel for the Income-tax Department stoutly opposesthe same on the ground that the petitioner has not even filed astay petition before the appellate authority. He further submitsthat the petitioner approached the assessing authority to treatthe petitioner as not in default, in which a conditional order hasbeen passed, which has not been fully complied with. 2. I have considered the rival contentions in detail. Insofar as the petitioner has not even sought a stay beforethe appellate authority and the petitioner has not complied withthe conditions imposed by the assessing authority to treat thepetitioner as not in default, I am not inclined to exercise mydiscretionary jurisdiction in favour of the petitioner.Accordingly, the writ petition is dismissed. Tds/ Sd/- S. Siri Jagan, Judge.