Wp(C)/29874/2017 Of Hotel Ambassador v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 22 DAY OF AUGUST 2023 / 31ST SRAVANA, 1945 WP(C) NO. 29874 OF 2017 PETITIONER: HOTEL AMBASSADORK.K.ROAD, KOTTAYAM,REPRESENTED BY ITS MANAGING PARTNER,MR. JACOB KURIAN BY ADV SRI.RAMESH CHERIAN JOHN RESPONDENTS: 1THE DEPUTY COMMISSIONER OF INCOME TAXCIRCLE 1, PUBLIC LIBRARY BUILDING,SASTRI ROAD, KOTTAYAM PIN-686001CIRCLE 1, PUBLIC LIBRARY BUILDING,SASTRI ROAD, KOTTAYAM PIN-686001 2PRINCIPAL COMMISSIONR OF INCOME TAXOFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM PIN-686001BY ADVS. SRI.JOSE JOSEPH, SC, FOR INCOME TAXSRI.P.K.RAVINDRANATHA MENON SR. JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 22[nd] day of August, 2023 1.Heard Sri. Ramesh Cherian John, learnedcounsel for the petitioner as well as Sri.Jose Joseph,learned Standing Counsel appearing for therespondents. 2.The writ petition has been filed seeking following reliefs: i)Issue a writ of certiorari or other appropriate writor direction quashing Ext.P6.or direction quashing Ext.P6. ii)Declare that the application for waiver of interestfiled as per Ext.P3 is deemed to be allowed in viewof the non-consideration of the waiver petitionwithin the time fixed by Finance Act, 2016.filed as per Ext.P3 is deemed to be allowed in viewof the non-consideration of the waiver petitionwithin the time fixed by Finance Act, 2016. iii) Issue a writ of mandamus or other appropriatewrit or direction to the 1[st] respondent to keep inabeyance all further proceedings for collection ofinterest pursuant to Ext.P2 and P6.writ or direction to the 1[st] respondent to keep inabeyance all further proceedings for collection ofinterest pursuant to Ext.P2 and P6. iv) Issue any other writ or direction this HonourableCourt deems fit considering the facts andcircumstances of the case.Court deems fit considering the facts andcircumstances of the case. 3.Learned counsel for the petitioner as well aslearned Standing Counsel for the Income Tax Department WPC No.29874 of 2017 unanimously submitted that the issue involved is coveredby the judgment dated 06.07.2023 passed in W.P.(C.)No.29840/2017. 4.Considering the aforesaid submission, the writpetition is allowed. The impugned order, Ext.P6 is setaside. Concerned Income Tax authority is directed toconsider Ext.P3 application after hearing to the petitionerand pass appropriate order in accordance with law. Thepetitioner is directed to appear before the appropriateauthority/ the Principal Commissioner of Income Tax,Ernakulam, within a period of 15 days and makesubmissions in support of the application. 5.With the aforesaid directions, the writpetition stands disposed of. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 29874/2017 PETITIONER EXHIBITSEXHIBIT P1: EXHIBIT P2: EXHIBIT P2(A): EXHIBIT P3: EXHIBIT P4: EXHIBIT P5: EXHIBIT P6: TRUE COPY OF THE COMMON ORDER OF THETRIBUNAL DT.11.11.2010 TRUE COPY OF THE ORDER DT.10.01.2011 GIVINGEFFECT TO EXT P1 ORDER TRUE COPY OF THE ORDER DT.10.06.2013 PASSEDU/S 154 OF THE ACT TRUE COPY OF THE APPLICATION/PETITION FOR WAIVER OF INEREST DT.05.07.2013 (WITHOUT ANNEXURES) TRUE COPY OF THE POSTING NOTICE DT.26.05.2017 TRUE COPY OF THE REQUEST DT.30.5.2017 SEEKING FOR A SHORT ADJOURNMENT TRUE COPY OF THE ORDER DT.14.7.2017 PASSED BY THE 2ND RESPONDENT