Wp(C)/25118/2021 Of Smart Residency Hotels India Private Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 12 DAY OF NOVEMBER 2021 / 21ST KARTHIKA, 1943 WP(C) NO. 25118 OF 2021 PETITIONER: SMART RESIDENCY HOTELS INDIA PRIVATE LTD.XIII-325A, MARATHAKKARA, BYE PASS ROAD, OLLUR (P.O),THRISSUR - 680306, REPRESENTED BY ITS DIRECTOR, SHRI ARUN RAJ PILLAI. BY ADVS.S.MUHAMMED HANEEFFM.H.ASIF ALIDIVYA RAVINDRAN RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM- 691001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)-III,28/243, "POORNIMA', PANAMPILLY NAGAR, COCHIN - 682036. SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J --------------------------- WP(C) NO. 25118 OF 2021 --------------------------- Dated this the 12[th] day of November, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2017-18, petitioner has preferred an appealbefore the second respondent, a copy of which is producedas Ext.P2. Petition for stay of proceedings pursuant to theassessment order has also been filed as Ext.P3. Petitionerapprehends coercive proceedings to be effected even beforethe petition for stay is considered. Hence this writ petition. 2.Having considered the submissions of the Counselfor the petitioner as well as the respondents, I am of theopinion that this writ petition itself can be disposed of with adirection. 3. Accordingly, there will be a direction to the second respondent to consider and pass orders on Ext.P3 staypetition, within period of three months from the date of WP(C) NO. 25118 OF 2021 3 receipt of a copy of this judgment. Till such decision is taken, all coercive proceedings pursuant to Ext.P1 assessment order shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE AJ/12.11.2021 APPENDIX OF WP(C) 25118/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.09.2021 PASSED BY THE 1ST RESPONDENT FOR AY 2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 20.10.2021 FOR AY 2017-18 E-FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 22.10.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2017-18.