Wp(C)/27503/2016 Of Mrs. P.v Mercy v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE TUESDAY, THE 30TH DAY OF AUGUST 2016/8TH BHADRA, 1938 WP(C).No. 27503 of 2016 (K) ---------------------------- PETITIONER(S): ------------- MRS. P.V MERCY PROPRIETOR, M/S.AISWARYA TRADERS, NHAMANGAD P.O., VYLATHUR,THRISSUR-680 307. BY ADVS.SRI.K.SRIKUMAR (SR.) SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR SRI.S.A.MANSOOR (PATTANAM) RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER DEPARTMENT OF INCOME TAX, WARD - 1, GURUVAYOOR. GURUVAYOOR. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) 3RD FLOOR, AAYAKAR BHAVAN, THRISSUR-680 001. 3RD FLOOR, AAYAKAR BHAVAN, THRISSUR-680 001. BY GOVERNMENT PLEADER MR. C.P. PRADEEP BY JOSE JOSEPH, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-08-2016,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS----------------------- EXHIBIT-P1: TRUE COPY OF THE ORDER DATED 27.01.2016.EXHIBIT-P2: TRUE COPY OF THE APPEAL DATED 26.02.2016.EXHIBIT-P3: TRUE COPY OF THE STAY PETITION DATED 26.02.2016.EXHIBIT-P2: TRUE COPY OF THE APPEAL DATED 26.02.2016.EXHIBIT-P3: TRUE COPY OF THE STAY PETITION DATED 26.02.2016. EXHIBIT-P4: TRUE COPY OF THE ORDER DATED 28.03.2016.EXHIBIT-P5: TRUE COPY OF THE OFFICE MEMORANDUM F.NO.404/72/ITCC DATED 29.02.2016.EXHIBIT-P5: TRUE COPY OF THE OFFICE MEMORANDUM F.NO.404/72/ITCC DATED 29.02.2016.EXHIBIT-P6: TRUE COPY OF THE REPRESENTATIONS DATED 12.08.2016 FILED BEFORE THE 2ND RESPONDENT.12.08.2016 FILED BEFORE THE 2ND RESPONDENT.RESPONDENT(S)' EXHIBITS:NIL. //TRUE COPY// P.A. TO JUDGE bp A.M. SHAFFIQUE, J. ------------------------------------- W.P.(C) No. 27503 of 2016 -------------------------------------- Dated this the 30[th] day of August, 2016 JUDGMENT Petitioner challenges Ext.P4 by which an order of stay hasbeen granted by the Commissioner of Income Tax (Appeals)with reference to the tax demanded in respect of assessmentyear 2013-14 on condition of the petitioner remitting 50% ofthe amount in 12 equal monthly installments starting from31.3.2016. 2.It is submitted by the learned counsel appearing forthe petitioner that the appellate authority had not properlyconsidered the contentions urged on merits before granting anorder of stay. 3.But, perusal of Ext.P4 order would show that thepetitioner virtually agreed to pay 50% of the demand and it isin the said circumstances that the stay was granted in regardto 50% of the amount. That apart, the appellate authority had W.P.(C) No. 27503 of 2016 granted sufficient installment facility to the petitioner to pay the amount and when such a view had already been taken bythe appellate authority, I do not think that this Court will bejustified in interfering with the said order. 4.Learned counsel for the petitioner further requiresfor early disposal of the appeal. It is also submitted thatExt.P6 has been submitted before the Commissioner of IncomeTax (Appeals) for re-consideration of interim order. 5.Having regard to the aforesaid factual situation, I donot think that this Court will be justified in interfering withExt.P4. It shall be open for the Commissioner of Income Taxto consider Ext.P6 and pass appropriate orders. Writ petition is therefore dismissed. A.M. SHAFFIQUE JUDGE