Wp(C)/27707/2022 Of M/S. Kerala State Housing Board v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 19 DAY OF JANUARY 2023 / 29TH POUSHA, 1944 WP(C) NO. 27707 OF 2022 PETITIONER: M/S. KERALA STATE HOUSING BOARDKERALA STATE HOUSING BOARD, HOUSING BOARD JUNCTIION, THAMPANOOR, THIRUVANANTHAPURAM , REPRESENTED BY ITS SECRETARY, PIN - 695001 BY ADVS.V.P.NARAYANANALAN PRIYADARSHI DEV RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXTHE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(2), THIRUVANANTHAPURAM, PIN - 695001 2ADDITIONAL/JOINT /DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL STADIUM, DELHI, PIN - 1100033THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN - 1100034THE ASSISTANT COMMISSIONER OF INCOME TAXOFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE191), THIRUVANANTHAPURAM, PIN - 695001 5THE BRANCH MANAGER, STATE BANK OF INDIASHANTHI NAGAR BRANCH, K.S.H.B. BUILDING, GOVERNMENT PRESS ROAD, SHANTI NAGAR P O, THIRUVANANTHAPURAM , PIN - 695001 BY ADV CHRISTOPHER ABRAHAM, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON19.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner suffered Ext.P1 order of assessment under the provisions ofIncome Tax Act, 1961 for the assessment year 2012-13. Exhibit P3 order imposingpenalty for the very same assessment year, Ext.P6 assessment in respect of theassessment year 2014-15, Ext.P9 assessment order in respect of the assessment year2017-18, Ext.P12 assessment in respect of the assessment year 2018-19 and Ext.P15penalty order of the very same year. In respect of the Ext.P1 assessment order forthe assessment year 2012-13, the petitioner has filed Ext.P2 appeal. However, nostay petition has been filed as there is no demand consequent on setting off losses.However, there was an application for condonation of delay which is filed alongwith the appeal memorandum. In respect of Ext.P3 order imposing penalty thepetitioner has filed Ext.P4 appeal and Ext.P5 stay petition along with an applicationfor condonation of delay filed along with the appeal memorandum. In respect ofExt.P6 assessment order for the assessment year 2014-15 the petitioner has filedExt.p7 appeal along with Ext.P8 stay petition, there is an application forcondonation of delay filed along with the appeal memorandum. In respect of Ext.P9assessment order for the assessment year 2017-18 the petitioner has preferredExt.P10 appeal along with Ext.P11 stay application, there is an application forcondonation of delay filed along with the appeal memorandum. For the assessmentyear 2018-19 the petitioner has filed Ext.P13 appeal against the order of assessmentalong with Ext.P14 stay petition, there is an application for condonation of delayfiled along with the appeal memorandum. For the very same assessment year, i.e. 2018-19 the petitioner has preferred Ext.P16 appeal against Ext.p15 order imposingpenalty along with Ext.P17 applications for stay. There is an application forcondonation of delay filed along with Ext.P16 appeal. The learned counsel for thepetitioner prays that the demands in respect of the orders of assessments and thedemand under orders of penalty may kept in abeyance till the appellate authoritydecides the interlocutory applications filed by the petitioner in various appeals. 2.The learned counsel appearing for the respondent Department has noobjection in such direction being issued. 2018-19 the petitioner has preferred Ext.P16 appeal against Ext.p15 order imposingpenalty along with Ext.P17 applications for stay. There is an application forcondonation of delay filed along with Ext.P16 appeal. The learned counsel for thepetitioner prays that the demands in respect of the orders of assessments and thedemand under orders of penalty may kept in abeyance till the appellate authoritydecides the interlocutory applications filed by the petitioner in various appeals. 2.The learned counsel appearing for the respondent Department has noobjection in such direction being issued. 3.Accordingly this writ petition will stand disposed of directing the 3[rd]respondent to consider the application for condonation of delay filed in Ext.P2appeal, the application for condonation of delay filed in Ext.P4 appeal and Ext.P5stay petition filed in Ext.P4 appeal and the application for condonation of delayfiled in Ext.P7 appeal and Ext.P8 application for stay filed in Ext.P7 appeal andapplication for condonation of delay filed in Ext.P10 appeal and Ext.P11 staypetition filed in Ext.P10 appeal and the application for condonation of delay filed inEt.P13 appeal and Ext.P14 stay petition filed in Ext.P13 appeal and the applicationfor condonation of delay filed Ext.P16 appeal and Ext.P17 stay application filed inExt.P16 appeal after affording any an opportunity of hearing to the petitionerwithin a period of 3 months from the date of receipt of a certified copy of thisjudgment. Till such time as orders are passed on the applications as above, anysteps for recovery of the amounts due under the orders of assessments/orders ofpenalty mentioned in this judgment including Ext.P18 proceedings shall remainsuspended. It is made clear that the appellate authority needs to consider the staypetitions on merits only if he decides to condone the delay in filing the appeals. AMG Sd/-GOPINATH P. JUDGE PETITIONER EXHIBITS APPENDIX OF WP(C) 27707/2022 ExhibitP1COPY OF ASSESSMENTORDER & DN DT 16.12.2019 ExhibitP2COPY OF MEMORANDUM OF APPEAL WITH DELAY CONDONATION PETITION FOR DELAY DT 13.7.2022PETITION FOR DELAY DT 13.7.2022 ExhibitP3COPY OF PENALTY ORDER DATED 21.01.2022 ExhibitP4COPY OF MEMORANDUM OF APPEAL WITH DELAY CONDONATION PETITION DT 15.07.2022PETITION DT 15.07.2022 ExhibitP5COPY OF STAY PETITION FILED BY THE PETITIONER DATED 12.08.202212.08.2022 ExhibitP6COPY OF ASSESSMENT ORDER AND D/N DATED 26.3.2022 ExhibitP7COPY OF MEMORANDUM OF APPEAL AND DELAY CONDONATION PETITION 15.07.2022PETITION 15.07.2022 ExhibitP8COPY OF STAY PETITION FILED BY THE PETITIONER DATED 12.08.202212.08.2022 ExhibitP9COPY OF ASSESSMENT ORDER DATED 26.12.2019 AY 2017-18Exhibit10COPY OF MEMORANDUM OF APPEAL AND DELAY CONDONATION PETITION DT 8.2.2020Exhibit10COPY OF MEMORANDUM OF APPEAL AND DELAY CONDONATION PETITION DT 8.2.2020 Exhibit11COPY OF STAY PETITION DT 12.8.2022 Exhibit12COPY OF ASSESSMENT ORDER AND DEMAND NOTICE DATED 29.7.202129.7.2021 Exhibit P13COPY OF APPEAL MEMO AND DELAY CONDONATION PETITION Exhibit P14COPY OF STAY PETITION DATED 12.08.2022 Exhibit P15COPY OF PENALTY ORDER AND DEMAND NOTICE DATED 22.1.202222.1.2022 Exhibit P16COPY OF APPEAL MEMO AND DELAY CONDONATION PETITION DT1.8.20221.8.2022 Exhibit P17COPY OF STAY PETITION DATED 12.8.2022 Exhibit P18COPY OF ORDER OF THE 4TH RESPONDENT DATED 10.8.2022 Exhibit P19COPY OF LETTER ISSUED BY THE BANK 5TH RESPONDENT Exhibit P20COPY OF LETTER DATED 12.8.2022 SENT BY THE PETITIONERTO 4TH RESPONDENT