Wp(C)/28145/2023 Of P R Combines v. Assistant Commissioner Of Income Tax

PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHTUESDAY, THE 5 DAY OF SEPTEMBER 2023 / 14TH BHADRA, 1945 WP(C) NO. 28145 OF 2023 PETITIONER: P R COMBINES, 19/1780, NARAYANA, P V SAMY ROAD, CHALAPURAM, KOZHIKODE REPRESENTED BY ITS PARTNER - K N GOPALAKRISHNAN, PIN – 673 002.BY ADVS.R.JAIKRISHNANARAYANI HARIKRISHNANC.S.ARUN SHANKARANISH P.CHALAPURAM, KOZHIKODE REPRESENTED BY ITS PARTNER - K N GOPALAKRISHNAN, PIN – 673 002.BY ADVS.R.JAIKRISHNANARAYANI HARIKRISHNANC.S.ARUN SHANKARANISH P. RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE 2, OFFICE OF THE ASSISTANT COMMISSIONER OFINCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN – 673 001.CENTRAL CIRCLE 2, OFFICE OF THE ASSISTANT COMMISSIONER OFINCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN – 673 001.*2COMMISSIONER INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTER (NFAC),INCOME TAX DEPARTMENT, NORTH BLOCK, NEW DELHI, PIN – 110 001.NATIONAL FACELESS APPEAL CENTER (NFAC),INCOME TAX DEPARTMENT, NORTH BLOCK, NEW DELHI, PIN – 110 001. DESCRIPTION & ADDRESS OF THE SECOND RESPONDENT IS SUBSTITUTED AS FOLLOWS AS PER ORDER DATED 05.09.2023 IN I.A. NO. 1 OF 2023:SUBSTITUTED AS FOLLOWS AS PER ORDER DATED 05.09.2023 IN I.A. NO. 1 OF 2023: COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS) C R BUILDING, I S PRESS ROAD KOCHI – 682 018.OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS) C R BUILDING, I S PRESS ROAD KOCHI – 682 018. 3ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE 1, OFFICE OF THE ASSISTANT COMMISSIONER OFINCOME TAX .AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN – 673 001.CENTRAL CIRCLE 1, OFFICE OF THE ASSISTANT COMMISSIONER OFINCOME TAX .AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, PIN – 673 001.4VIJAYA BANKAFTER MERGER - BANK OF BARODA KALLAI ROAD JUNCTION CHALLAPURAM, INDUS AVENUE BUILDING KOZHIKODE REPRESENTED BY ITS - BRANCH MANAGER, PIN – 673 002.AFTER MERGER - BANK OF BARODA KALLAI ROAD JUNCTION CHALLAPURAM, INDUS AVENUE BUILDING KOZHIKODE REPRESENTED BY ITS - BRANCH MANAGER, PIN – 673 002.5PUNJAB NATIONAL BANKSHATADBHI BHAVAN, SERVICE BLOCK MINI BYE PASS ROAD, GOVINDAPURAM KOZHIKODE REPRESENTED BY ITS - BRANCH MANAGER, PIN – 673 007.SHATADBHI BHAVAN, SERVICE BLOCK MINI BYE PASS ROAD, GOVINDAPURAM KOZHIKODE REPRESENTED BY ITS - BRANCH MANAGER, PIN – 673 007. BY ADV. SRI. JOSE JOSEPH, SC, INCOME TAXSRI. SANDEEP ANKARATH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. --------------------------------------------------------- W.P.(C). No. 28145 of 2023 --------------------------------------------------------- Dated this the 5[th] day of September, 2023. JUDGMENT The present writ petition has been filed impugning Exhibits P17 and P18 recovery cum garnishee orders dated 13.07.2023 issued bythe third respondent to recover the assessed tax pursuant to ExhibitsP1 to P4 assessment orders. 2. Against Exhibits P1 to P4 assessment orders, the petitionerhas filed Exhibits P9 to P12 statutory appeals before the Commissionerof Income Tax (Appeals), respondent No.2, with a delay of 433 days.Neither the delay has been condoned, nor the appeals admitted. 3. Pending consideration of the applications for condonation ofdelay in filing the appeals, the impugned recovery cum garnisheeorders have been issued by the third respondent to recover theassessed tax amount. 4. The learned counsel for the petitioner submits that thepetitioner is willing to deposit 20% of the assessed tax amount,subject to the final outcome of the appeals and the recovery cumgarnishee orders may not be enforced. The learned counsel appearingfor the Revenue does not have any objection to the said submission. W.P.(C) No. 28145/2023 3. Pending consideration of the applications for condonation ofdelay in filing the appeals, the impugned recovery cum garnisheeorders have been issued by the third respondent to recover theassessed tax amount. 4. The learned counsel for the petitioner submits that thepetitioner is willing to deposit 20% of the assessed tax amount,subject to the final outcome of the appeals and the recovery cumgarnishee orders may not be enforced. The learned counsel appearingfor the Revenue does not have any objection to the said submission. W.P.(C) No. 28145/2023 5. Considering the aforesaid facts, the present writ petition isdisposed of with a direction to the petitioner to deposit 20% of theassessed amount in Exhibits P1 to P4 within a period of one monthfrom today. On making such deposit, the appellate authority shouldproceed with the applications for condoning delay and appealsexpeditiously and decide the same in accordance with law. Till thedisposal of the applications/appeals, the impugned Exhibits P5 to P8demand notices and Exhibits P17 and P18 recovery cum garnisheeorders, shall be kept in abeyance. If the petitioner fails to makedeposit of the 20% of the assessed amount, the Department would befree to enforce Exhibits P17 and P19 recovery cum garnishee orders.It is made clear that this Court has not expressed any opinion on themerits of the matter. sd/- DINESH KUMAR SINGH, JUDGE. Rv APPENDIX OF WP(C) 28145/2023 PETITIONER’S EXHIBITS: RESPONDENTS’ EXHIBITS:NIL True Copy PS To Judge.