Wp(C)/25836/2024 Of M/S.kumbaleri Sands v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 22 DAY OF JULY 2024 / 31ST ASHADHA, 1946 WP(C) NO. 25836 OF 2024 PETITIONER: M/S.KUMBALERI SANDS,KUMALERI POST, MEENANGADI, SULTHAN BATHERY, WAYANAD, PIN – 673 591.REPRESENTED BY ITS PARTNER MOHANAN .K.P. BY ADVS. P.N.DAMODARAN NAMBOODIRIHRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1THE INCOME TAX OFFICER,INCOME TAX DEPARTMENT, O/O. THE INCOME TAX OFFICE, WARD NO. 2, KALPETTA, WAYANAD, PIN – 673 122.INCOME TAX DEPARTMENT, O/O. THE INCOME TAX OFFICE, WARD NO. 2, KALPETTA, WAYANAD, PIN – 673 122. 2ASSESSMENT UNIT/TECHNICAL UNIT/REVIEW UNITNATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, REPRESENTED BY ADDITIONAL/ JOINT/ DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, PIN – 110 001.NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, REPRESENTED BY ADDITIONAL/ JOINT/ DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, PIN – 110 001. 3COMMISSIONER OF INCOME TAX (APPEALS)INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, NEW DELHI, PIN – 110 001.INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, NEW DELHI, PIN – 110 001. 4THE INCOME TAX OFFICER,INCOME TAX DEPARTMENT, O/O. THE INCOME TAX OFFICE, WARD NO. 1, KALPETTA, WAYANAD, PIN – 673 122.INCOME TAX DEPARTMENT, O/O. THE INCOME TAX OFFICE, WARD NO. 1, KALPETTA, WAYANAD, PIN – 673 122. 5STATE BANK OF INDIA,MEENANGADI BRANCH, SULTAN BATHERY, WAYANAD, PIN – 673 591. BY ADVS. SRI. P R AJITHKUMAR (SC -IT DEPT), SMT. G MINI (SC FOR SBI) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25836 OF 2024 JUDGMENT The petitioner suffered Exts.P1 to P6 orders under theprovisions of the Income Tax Act, 1961, completing the assessmentand imposing penalty for the years 2015-2016 and 2016-2017. Thepetitioner has preferred Ext.P7 series of appeals along withapplications for condonation of delay, as also Ext.P8 series ofapplications for stay pending disposal of the appeal before theAppellate Authority, namely the 3[rd] respondent. The petitionerapprehends that recovery proceedings will be continued to recoverthe amounts due in terms of Exts.P1 to P6 orders. 2.The learned Standing Counsel appearing for the IncomeTax Department would submit that the appeals have been filed withan inordinate delay and therefore the petitioner is not entitled toany order staying the recovery proceedings pending considerationof the delay petition and the stay petitions. 3.The learned counsel appearing for the 5[th] respondentbank would submit that there is no amount to the credit of thepetitioner to satisfy Ext.P9 notice issued by the Tax RecoveryOfficer. 4.Having heard the learned counsel for the petitioner, thelearned Standing Counsel for the Income Tax Department and thelearned counsel for the 5[th] respondent bank, this writ petition willstand disposed of directing the 3[rd] respondent to consider and passorders on the delay petitions filed along with Ext.P7 series ofappeals as also on Ext.P8 series of stay petitions after affording anopportunity of hearing to the petitioner within a period of threemonths from the date of receipt of a certified copy of this judgment.Till such time as orders are passed on the delay petitions and on thestay petitions, further proceedings for recovery of amounts due interms of Exts.P1 to P6 orders shall remain suspended. It is madeclear that the 3[rd] respondent needs to pass orders on merits of thestay petitions (Ext.P8 series) only if he decides to condone the delayin filing the appeals. Writ petition will stand disposed of as above. Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 25836/2024 PETITIONER’S EXHIBITS Writ petition will stand disposed of as above. Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 25836/2024 PETITIONER’S EXHIBITS Exhibit - P1TRUE COPY OF THE ASSESSMENT ORDER DATED 21.12.2019FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1STRESPONDENT.FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1STRESPONDENT. Exhibit - P2TRUE COPY OF THE ASSESSMENT ORDER DATED 21.12.2019FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1STRESPONDENT.FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1STRESPONDENT. Exhibit - P3TRUE COPY OF THE PENALTY ORDER DATED 11.06.2021FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 2NDRESPONDENT.FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 2NDRESPONDENT. Exhibit - P4TRUE COPY OF THE PENALTY ORDER DATED 03.08.2021FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 2NDRESPONDENT.FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 2NDRESPONDENT. Exhibit - P5TRUE COPY OF THE PENALTY ORDER DATED 13.01.2022FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 2NDRESPONDENT TO THE PETITIONER.FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 2NDRESPONDENT TO THE PETITIONER. Exhibit - P6TRUE COPY OF THE PENALTY ORDER DATED 14.01.2022FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 2NDRESPONDENT TO THE PETITIONER.FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 2NDRESPONDENT TO THE PETITIONER. Exhibit - P7TRUE COPY OF THE APPEAL ACKNOWLEDGMENT NO.557817200181223 DATED 18.12.2023 FOR THE YEAR2015-16 FILED BY THE PETITIONER.557817200181223 DATED 18.12.2023 FOR THE YEAR2015-16 FILED BY THE PETITIONER. Exhibit - P7ATRUE COPY OF THE APPEAL ACKNOWLEDGMENT NO.557932590181223 DATED 18.12.2023 FOR THE YEAR2016-17 FILED BY THE PETITIONER.557932590181223 DATED 18.12.2023 FOR THE YEAR2016-17 FILED BY THE PETITIONER. Exhibit - P7BTRUE COPY OF THE APPEAL ACKNOWLEDGMENT NO.544221380071223 DATED 07.12.2023 FOR THE YEAR2015-16 FILED BY THE PETITIONER.544221380071223 DATED 07.12.2023 FOR THE YEAR2015-16 FILED BY THE PETITIONER. Exhibit - 7CTRUE COPY OF THE APPEAL ACKNOWLEDGMENT NO.545253560081223DATED 08.12.2023 FOR THE YEAR 2016-17 FILED BY THE PETITIONER.545253560081223DATED 08.12.2023 FOR THE YEAR 2016-17 FILED BY THE PETITIONER.