Wp(C)/2341/2015 Of T.c.vavachan v. The Income Tax Officer, Ward-4

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 22ND DAY OF JANUARY 2015/2ND MAGHA, 1936 WP(C).No. 2341 of 2015 (P) --------------------------- PETITIONER : --------------------- SHRI. T.C.VAVACHAN THURUTHIPARAMBIL HOUSE, BRAHMAPURAM P.O. AMBALAMEDU (VIA), ERNAKULAM DISTRICT - 683 303. BY SENIOR ADVOCATE SRI.T.M.SREEDHARAN BY ADVS.SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S) : ---------------------------- 1. THE INCOME TAX OFFICER, WARD-3/4 ALUVA - 682 315. ALUVA - 682 315. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II 6TH FLOOR, KERA BHAVAN, SRVHS ROAD COCHIN - 682 016. 6TH FLOOR, KERA BHAVAN, SRVHS ROAD COCHIN - 682 016. 3. THE ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, IST FLOOR (BLOCK C-I & C-II), KENDRIYA BHAVAN, OPP.CSEZ KAKKANAD, COCHIN - 682 037. (BLOCK C-I & C-II), KENDRIYA BHAVAN, OPP.CSEZ KAKKANAD, COCHIN - 682 037. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ...2/- WP(C).No. 2341 of 2015 (P) -------------------------------------- APPENDIX PETITIONERS' EXHIBITS :------------------------------------- EXT. P1: TRUE COPY OF ASSESSMENT ORDER AND DEMAND NOTICE DATED 30/03/2014 ISSUED BY THE 1ST RESPONDENT FOR AY-2011-12.30/03/2014 ISSUED BY THE 1ST RESPONDENT FOR AY-2011-12. EXT. P2: TRUE COPY OF ORDER DATED 1/10/2014 IN I.T.A NO.34/ALY/CIT-II/2013-14ISSUED BY THE 2ND RESPONDENT.ISSUED BY THE 2ND RESPONDENT. EXT. P3: TRUE COPY OF MEMORANDUM OF APPEAL DATED 1/1/2015 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT. P3(a): TRUE COPY OF PETITION FOR STAY DATED 1/1/2015 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.PETITIONER BEFORE THE 3RD RESPONDENT. EXT. P4: TRUE COPY OF THE HEARING NOTICES DATED 2/1/2015 ISSUED BY THE 3RD RESPONDENT.THE 3RD RESPONDENT. EXT. P5: TRUE COPY OF THE NOTICE DATED 9/1/2015 ISSUED BY THE 1ST RESPONDENT.RESPONDENT. EXT. P6: TRUE COPY OF THE REPLY DATED 19/1/2015 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL ------------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.2341 OF 2015 ----------------------------------- Dated this the 22[nd] day of January, 2015 J U D G M E N T Against Ext.P2 first appellate order passed under the IncomeTax Act for the assessment year 2011-2012, the petitionerpreferred Ext.P3 appeal and P3(a) stay petition before the 3[rd]respondent Tribunal. The grievance of the petitioner in the writpetition is that, even before considering Ext.P3(a) stay application,steps have been initiated for recovery of the amounts confirmedagainst the petitioner by the assessment order. 2. I have heard Sri.T.M.Sreedharan, the learned Seniorcounsel for the petitioner and Sri.Jose Joseph, the learned Standingcounsel for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i. The 3[rd] respondent shall consider and pass orders on Ext.P3(a) stay petition within aperiod of two months from the date of receiptof a copy of this judgment, after hearing thepetitioner. mns ii. Recovery steps initiated against thepetitioner for realization of the amountsconfirmed against the petitioner by theassessment order for the said year shall be keptin abeyance till such time as the 3[rd] respondentpasses orders as directed above andcommunicated to the petitioner. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i. The 3[rd] respondent shall consider and pass orders on Ext.P3(a) stay petition within aperiod of two months from the date of receiptof a copy of this judgment, after hearing thepetitioner. mns ii. Recovery steps initiated against thepetitioner for realization of the amountsconfirmed against the petitioner by theassessment order for the said year shall be keptin abeyance till such time as the 3[rd] respondentpasses orders as directed above andcommunicated to the petitioner. iii. The order to be passed by the 3[rd]respondent shall be a reasoned one advertingto the contentions of the petitioner regardingexistence of a prima facie case for a stay ofrecoverypendingdisposaloftheappeal/revision. A.K.JAYASANKARAN NAMBIAR JUDGE