Wp(C)/2339/2017 Of Ms. Meezan Realtors Private Limited v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 24TH DAY OF JANUARY 2017/4TH MAGHA, 1938 WP(C).No. 2339 of 2017 (N) --------------------------- PETITIONER(S): ----------------------- MS. MEEZAN REALTORS PRIVATE LIMITED,5/3410-IIND LEVEL, GALLERIA TREADE CENTRE, MARKAZ COMPLEX, MAVOOR ROAD, CALICUT, BY U. POCKER, MANAGING DIRECTOR. BY ADVS.SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): ------------------------ 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), AAYAKAR BHAVAN, MANANCHIRA, CALICUT-673 001. 2. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KAKKANAD, COCHIN-682 030. 3. TAX RECOVERY OFFICER, AAYAKAR BHAVAN, MANANCHIRA, CALICUT-673 001. BY SRI.K.M.V.PANDALAI, SC. rs. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-01-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2339 of 2017 (N) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 PHOTOCOPY OF ASSESSMENT ORDER FOR 2004-05. EXHIBIT P2 PHOTOCOPY OF ASSESSMENT ORDER FOR 2005-06. EXHIBIT P3 PHOTOCOPY OF ASSESSMENT ORDER FOR 2006-07. EXHIBIT P4 PHOTOCOPY OF MEMORANDUM OF APPEAL FILED FOR 2004-05 BEFORE APPELLATE TRIBUNAL.FOR 2004-05 BEFORE APPELLATE TRIBUNAL. EXHIBIT P5 PHOTOCOPY OF MEMORANDUM OF APPEAL FILED FOR 2005-06 BEFORE APPELLATE TRIBUNAL.FOR 2005-06 BEFORE APPELLATE TRIBUNAL. EXHIBIT P6 PHOTOCOPY OF MEMORANDUM OF APPEAL FILED FOR 2006-07 BEFORE APPELLATE TRIBUNAL.FOR 2006-07 BEFORE APPELLATE TRIBUNAL. EXHIBIT P7 PHOTOCOPY OF ORDER DT. 01.12.2014 IN ITA NOS.367,368,369/COCH/2014.ITA NOS.367,368,369/COCH/2014. EXHIBIT P8 PHOTOCOPY OF APPLICATION OF RESTORATION FILED FOR ITA NO.367/COCH/2014 RE:2004-05.FOR ITA NO.367/COCH/2014 RE:2004-05. EXHIBIT P9 PHOTOCOPY OF APPLICATION OF RESTORATION FILED FOR ITA NO.368/COCH/2014 RE:2005-06.FOR ITA NO.368/COCH/2014 RE:2005-06. EXHIBIT P10 PHOTOCOPY OF APPLICATION OF RESTORATION FILED FOR ITA NO.369/COCH/2014 RE:2006-07. FOR ITA NO.369/COCH/2014 RE:2006-07. EXHIBIT P11A PHOTOCOPY OF LETTER DT. 06.01.2017 ISSUED BY THIRD RESPONDENT. THIRD RESPONDENT. EXHIBIT P11B PHOTOCOPY OF NOTICE IN FORM NO.ITCP 17 DT. 06.01.2017 ISSUED BY THIRD RESPONDENT. ISSUED BY THIRD RESPONDENT. EXHIBIT P12 PHOTOCOPY OF REPLY DT. 18.01.2017 FILED BEFORE THIRD RESPONDENT. THIRD RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// rs. P.S. TO JUDGE K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 2339 of 2017 (N) ------------------------------------------ Dated: 24[th] January, 2017 J U D G M E N T The petitioner is aggrieved with the sale proceedings initiated against the attached property onthe ground that the restoration applications at Exts.P8,P9 and P10 are pending before the Income TaxAppellate Tribunal. 2.The learned Standing Counsel appearing forthe respondent Department would contend that theappeals itself were dismissed for default as early as in2014 and the restoration applications were filed only onthe proceedings initiated against the property inJanuary, 2017. -2- 3.In such circumstance, the sale proceedingshall be continued, but, however, the Tribunal shallconsider the application within a period of one month,at any rate before the date of sale. The writ petition is disposed of. Sd/-K.VINOD CHANDRAN, JUDGE jjj 24/1/17