Wp(C)/26631/2011 Of Trans Asian Shipping Services(P)Ltd v. The Commissioner Of Income Tax, Cochin

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 10TH NOVEMBER 2011 / 19TH KARTHIKA 1933 WP(C).No. 26631 of 2011(D) --------------------------------------- PETITIONER(S): ------------------------ TRANS ASIAN SHIPPING SERVICES (P)LTD., TRANS ASIA CORPORATE PARK, XIV/396-C, SEAPORT AIRPORT ROAD, CHITTETHUKARA, KAKKANAD, COCHIN-682 037, REPRESENTED BY ITS GROUP GENERAL MANAGER, MR.WILSON THOMAS. BY ADV. SRI.A.K.JAYASANKAR NAMBIAR, SRI.E.K. NANDAKUMAR, SRI.JOHN MATHAI K., SRI.BENNY P.THOMAS, SRI.P. GOPINATH MENON, SRI.KURYAN THOMAS. RESPONDENT(S): ------------------------ 1. THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN-682 018. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN-682 018. 3. THE COMMISSIONER OF INCOME TAX (APPEALS) II, KERA BHAVAN, COCHIN-682 011. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 26631 of 2011(D) APPENDIX PETITIONER'S EXHIBITS: EXT.P1:-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2005-06, DT. 14-12-2010 EXT.P2:-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2008-09, DT. 22-12-2010RESPONDENT FOR THE ASSESSMENT YEAR 2008-09, DT. 22-12-2010 EXT.P3:-TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONERAGAINST EXT P1 ASSESSMENT ORDER BEFORE 3RD RESPONDENTAPPELLATE AUTHORITY DATED 21.01.2011.AGAINST EXT P1 ASSESSMENT ORDER BEFORE 3RD RESPONDENTAPPELLATE AUTHORITY DATED 21.01.2011. EXT.P4:-TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER AGAINST EXT.P2 ASSESSMENT ORDER BEFORE THE 3RD RESPONDENT APPELLATE AUTHORITY, DATED 21.1.2011.AGAINST EXT.P2 ASSESSMENT ORDER BEFORE THE 3RD RESPONDENT APPELLATE AUTHORITY, DATED 21.1.2011. EXT.P5:-TRUE COPY OF THE APPLICATION FOR STAY RECOVERY, PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFOR THE ASSESSMENT YEAR 2005-06, DATED 20-1-2011.PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFOR THE ASSESSMENT YEAR 2005-06, DATED 20-1-2011. EXT.P6:-TRUE COPY OF THE APPLICATION FOR STAY RECOVERY, PREFERREDBY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-09, DATED 20.1.2011.BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-09, DATED 20.1.2011. EXT.P7:-TRUE COPY OF THE COMMON ORDER PASSED BY THE 2ND RESPONDENT REJECTING EXTS P5 AND P6 APPLICATIONS,DATED 29.3.2011 RESPONDENT REJECTING EXTS P5 AND P6 APPLICATIONS,DATED 29.3.2011 EXT.P8:-TRUE COPY OF THE APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT IN RESPECT OF THE ASSESSMENT YEAR 2005-06, DATED 29/03/2011.PETITIONER BEFORE THE 3RD RESPONDENT IN RESPECT OF THE ASSESSMENT YEAR 2005-06, DATED 29/03/2011. EXT.P9:-TRUE COPY OF THE APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT IN RESPECT OF THE ASSESSMENT YEAR 2008-09, DATED 29-03-2011.PETITIONER BEFORE THE 3RD RESPONDENT IN RESPECT OF THE ASSESSMENT YEAR 2008-09, DATED 29-03-2011. EXT.P10:-TRUE COPY OF THE STAY ORDER ISSUED BY THE 2ND RESPONDENT DATED 31.03.2011.DATED 31.03.2011. EXT.P11:-TRUE COPY OF THE JUDGMENT OF THIS HOB'BLE COURT IN WPC.10256 OF 2011 DATED 4.4.2011.WPC.10256 OF 2011 DATED 4.4.2011. EXT.P12:-TRUE COPY OF THE LETTER SENT BY THE PETITIONER TO THE3RD RESPONDENT, DATED 19.4.2011.3RD RESPONDENT, DATED 19.4.2011. EXT.P13:-TRUE COPY OF THE POSTING NOTICE NO.86/R-2/E/CIT(A)-II/2007-08 ISSUED BY THE 3RD RESPONDENT, DATED 11.5.2011.2007-08 ISSUED BY THE 3RD RESPONDENT, DATED 11.5.2011. EXT.P13(A):- TRUE COPY OF THE POSTING NOTICE NO.43/R4/E/CIT(A)-II/2011-12BY THE 3RD RESPONDENT, DATED 11.5.2011.BY THE 3RD RESPONDENT, DATED 11.5.2011. EXT.P13(B):- TRUE COPY OF THE POSTING NOTICE NO.42/R-4/E/CIT(A)-II/2011-12- ISSUED BY THE 3RD RESPONDENT, DATED 11.5.2011.2011-12- ISSUED BY THE 3RD RESPONDENT, DATED 11.5.2011. EXT.P11:-TRUE COPY OF THE JUDGMENT OF THIS HOB'BLE COURT IN WPC.10256 OF 2011 DATED 4.4.2011.WPC.10256 OF 2011 DATED 4.4.2011. EXT.P12:-TRUE COPY OF THE LETTER SENT BY THE PETITIONER TO THE3RD RESPONDENT, DATED 19.4.2011.3RD RESPONDENT, DATED 19.4.2011. EXT.P13:-TRUE COPY OF THE POSTING NOTICE NO.86/R-2/E/CIT(A)-II/2007-08 ISSUED BY THE 3RD RESPONDENT, DATED 11.5.2011.2007-08 ISSUED BY THE 3RD RESPONDENT, DATED 11.5.2011. EXT.P13(A):- TRUE COPY OF THE POSTING NOTICE NO.43/R4/E/CIT(A)-II/2011-12BY THE 3RD RESPONDENT, DATED 11.5.2011.BY THE 3RD RESPONDENT, DATED 11.5.2011. EXT.P13(B):- TRUE COPY OF THE POSTING NOTICE NO.42/R-4/E/CIT(A)-II/2011-12- ISSUED BY THE 3RD RESPONDENT, DATED 11.5.2011.2011-12- ISSUED BY THE 3RD RESPONDENT, DATED 11.5.2011. EXT.P14:-TRUE COPY OF THE COMMUNICATION RECEIVED BY THE PETITIONER FROM THE 2ND RESPONDENT, DATED 26.9.2011.FROM THE 2ND RESPONDENT, DATED 26.9.2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.26631 of 2011 ---------------------------------------------- Dated this the 10[th] day of November, 2011 JUDGMENT Against Exts.P1 and P2 assessment orders under the Income Tax Act, the petitioner filed appeals. During thependency of the appeals, the assessing authority, the 2[nd]respondent herein treated the petitioner as not in default till30.9.2011. When coercive steps were initiated for recovery ofthe tax and interest, the petitioner filed W.P.(C) No.10256/2011,in which by judgment dated 4.4.2011, this Court granted the stayof collection of the balance tax till 30.9.2011, directing the 3[rd]respondent appellate authority to dispose of Exts.P3 and P4appeals before 30.9.2011. Although hearing was conducted,orders were not passed in appeals. In the meanwhile, the 3[rd]respondent sought extension of time for disposing of the appealsby filing a petition in W.P.(C) No.10256/2011 and this Courtgranted extension of time till 31.12.2011. But, the stay grantedwas not expressly extended till 31.12.2011. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: “a) Call for the records leading to Exhibits P14 noticeissued by the 2[nd] respondent, and quash the sameby the issuance of a writ of certiorari or such otherwrit, order or direction; b) Issue a writ of mandamus or such other writ,order or direction directing the 2[nd] respondent torefrain from initiating any coercive steps forrecovery of the balance amount of tax and interestunder Exhibits P1 and P2 assessment orders,pending final orders to be passed by the 3[rd]respondent Appellate Authority, on Exts.P3 and P4appeals and communication of the same to thepetitioner Company; c) Grant a stay of all further proceedings pursuantto Ext.P14, including proceedings for recovery of taxand interest pursuant to Exhibits P1 and P2assessment orders, pending disposal of the writpetitioner (Civil).” 2.I am of opinion that corresponding to the extension of time for disposal of the appeals, the stay granted by thisCourt should also be extended. Accordingly, I dispose of this writ petition directing thatrecovery of the tax disputed in Exts.P3 and P4 appeals shallstand stayed till disposal of Exts.P3 an P4 appeals. S. SIRI JAGAN, JUDGE acd S. SIRI JAGAN, JUDGE