Wp(C)/31559/2017 Of K.n.sreekumar v. The Asst Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 6TH DAY OF OCTOBER 2017/14TH ASWINA, 1939 WP(C).No. 31559 of 2017 (T) ---------------------------- PETITIONER : --------------------- K.N.SREEKUMAR, 'SAROVARAM', KANAKKARY, ETTUMANOOR, KOTTAYAM-686 632 BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENT(S): --------------------------- 1. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 632 SASTRI ROAD, KOTTAYAM-686 632 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, ERNAKULAM-682 011 COCHIN, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, ERNAKULAM-682 011 3. THE COMMISSIONER OF INCOME TAX (APPEALS)-IV, POORNIMA BUILDING, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036 POORNIMA BUILDING, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036 4. THE TAX RECOVERY OFFICER, CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001 SASTRI ROAD, KOTTAYAM-686 001 R1 TO R4 BY SRI.TOJAN J. VATHIKULAM,SC SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31559 of 2017 (T) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS --------------------------------------- EXHIBIT P1 (A) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2006-07. EXHIBIT P1 (B) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2007-08 BY THE 1ST RESPONDENT FOR THE AY 2007-08 EXHIBIT P1 (C) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2008-09 BY THE 1ST RESPONDENT FOR THE AY 2008-09 EXHIBIT P1 (D) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2009-10 BY THE 1ST RESPONDENT FOR THE AY 2009-10 EXHIBIT P1 (E) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2010-11 BY THE 1ST RESPONDENT FOR THE AY 2010-11 EXHIBIT P1 (F) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2011-12 BY THE 1ST RESPONDENT FOR THE AY 2011-12 EXHIBIT P1 (G) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2012-13 BY THE 1ST RESPONDENT FOR THE AY 2012-13 EXHIBIT P2(A) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2006-07 PETITIONER FOR THE AY 2006-07 EXHIBIT P2(B) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2007-08 PETITIONER FOR THE AY 2007-08 EXHIBIT P2(C) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2008-09 PETITIONER FOR THE AY 2008-09 EXHIBIT P2(D) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2009-10 PETITIONER FOR THE AY 2009-10 EXHIBIT P2(E) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2010-11. PETITIONER FOR THE AY 2010-11. EXHIBIT P2(F) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2011-12. PETITIONER FOR THE AY 2011-12. EXHIBIT P2(G) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2012-13. PETITIONER FOR THE AY 2012-13. EXHIBIT P3 TRUE COPY OF THE LETTER DATED 7.5.2014 ISSUED BY THE 1ST RESPONDENT REFUSING TO GRANT STAY TILL THE DISPOSAL OF THE APPEALS.RESPONDENT REFUSING TO GRANT STAY TILL THE DISPOSAL OF THE APPEALS. WP(C).No. 31559 of 2017 (T) EXHIBIT P2(D) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2009-10 PETITIONER FOR THE AY 2009-10 EXHIBIT P2(E) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2010-11. PETITIONER FOR THE AY 2010-11. EXHIBIT P2(F) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2011-12. PETITIONER FOR THE AY 2011-12. EXHIBIT P2(G) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2012-13. PETITIONER FOR THE AY 2012-13. EXHIBIT P3 TRUE COPY OF THE LETTER DATED 7.5.2014 ISSUED BY THE 1ST RESPONDENT REFUSING TO GRANT STAY TILL THE DISPOSAL OF THE APPEALS.RESPONDENT REFUSING TO GRANT STAY TILL THE DISPOSAL OF THE APPEALS. WP(C).No. 31559 of 2017 (T) EXHIBIT P4 TRUE COPY OF THE CONSOLIDATED STAY PETITION DATED 7.8.2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY'S 2006-07 TO 2012-13.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY'S 2006-07 TO 2012-13. EXHIBIT P5 TRUE COPY OF THE NOTICES OF DEMAND DATED 13.10.2014 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT FOR THE AY'S 2006-07TO 2012-13TO THE PETITIONER BY THE 4TH RESPONDENT FOR THE AY'S 2006-07TO 2012-13 EXHIBIT P6 TRUE COPY OF THE LETTER DATED 5.2.2015 ISSUED TO THE PETITIONER FROM THE OFFICE OF THE 2ND RESPONDENT.PETITIONER FROM THE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P7 TRUE COPY OF THE LETTER DATED 18.2.2015 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.RESPONDENT TO THE PETITIONER. EXHIBIT P8 TRUE COPY OF THE LETTER DATED 3-2-2015 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P9 TRUE COPY OF THE LETTER DATED 6.1.2016 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P10 TRUE COPY OF THE LETTER DATED 9.2.2016 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P11 TRUE COPY OF THE LETTER DATED 19.2.2016 ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT POSTING THE STAY PETITION.OFFICE OF THE 2ND RESPONDENT POSTING THE STAY PETITION. EXHIBIT P12 TRUE COPY OF THE LETTER DATED 3.3.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P13 TRUE COPY OF THE APPEAL POSTING NOTICE DATED 4.3.2016 ISSUED BY THE 3RD RESPONDENT. ISSUED BY THE 3RD RESPONDENT. EXHIBIT P14 TRUE COPY OF THE LETTER DATED 9.3.2016 SUBMITTED BY THE PETITIONER TO THE OFFICE OF THE 2ND RESPONDENT. PETITIONER TO THE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P15 TRUE COPY OF THE LETTER DATED 31.3.2016 ISSUED TO THE PETITIONER FROM THE OFFICE OF THE 2ND RESPONDENT REJECTING THE STAY PETITION FOR THE AY'S 2006-07 TO 2012-13. PETITIONER FROM THE OFFICE OF THE 2ND RESPONDENT REJECTING THE STAY PETITION FOR THE AY'S 2006-07 TO 2012-13. EXHIBIT P16 TRUE COPY OF THE LETTER DATED 28.4.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P17 TRUE COPY OF THE LETTER DATED 8.9.2017 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. PETITIONER BY THE 1ST RESPONDENT. EXHIBIT P18 TRUE COPY OF THE OFFICE MEMORANDUM F.NO.404/72/93-ITCC DATED 29TH FEBRUARY 2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. DATED 29TH FEBRUARY 2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. EXHIBIT P19TRUE COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2006-07 PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2006-07 -3- WP(C).No. 31559 of 2017 (T) EXHIBIT P19(A)COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2007-08PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2007-08 EXHIBIT P18 TRUE COPY OF THE OFFICE MEMORANDUM F.NO.404/72/93-ITCC DATED 29TH FEBRUARY 2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. DATED 29TH FEBRUARY 2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. EXHIBIT P19TRUE COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2006-07 PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2006-07 -3- WP(C).No. 31559 of 2017 (T) EXHIBIT P19(A)COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2007-08PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2007-08 EXHIBIT P19(B)COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2008-09PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2008-09 EXHIBIT P19(C)COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2009-10PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2009-10 EXHIBIT P19(D)COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2010-11PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2010-11 EXHIBIT P19(E)COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2011-2012PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2011-2012 EXHIBIT P19(F)COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2012-2013.PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2012-2013. RESPONDENT(S)' EXHIBITS:NIL ----------------------------------------- /TRUE COPY/ P.A.TO JUDGE sts A.K.JAYASANKARAN NAMBIAR, J.===========================================W.P.(C). No. 31559 of 2017 ===================================================== Dated this the 6[th] day of October, 2017 JUDGMENT Against Ext.P1 series of assessment orders, the petitioner hadpreferred Ext.P2 appeals before the 3[rd] respondent. Thereafter, thepetitioner had approached the 1[st] and 2[nd] respondents throughseparate applications for not treating the petitioner as an assesseein default during the pendency of the appeals before the 3[rd]respondent. The said applications were rejected by the saidrespondent, who opined that the petitioner would have to depositthe amounts in instalments as a condition for treating the petitioneras an assessee not in default during the pendency of the appeal.The petitioner, thereafter, preferred Ext.P19 series of stayapplications before the 3[rd] respondent. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Standing Counsel appearing for therespondents. 3.On a consideration of the facts and circumstances of thecase as also the submissions made across the bar, I direct the 3[rd]respondent, before whom the petitioner has preferred Ext.P19 W.P.(C). No. 31559 of 2017 series of stay petitions, to consider and pass orders on the same,within a period of two months from the date of receipt of a copy ofthis judgment. I make it clear that recovery steps for recovery ofamounts confirmed against the petitioner by Ext.P1 series ofassessment orders shall be kept in abeyance, till such time asorders are passed by the 3[rd] respondent as directed and the orderis communicated to the petitioner. It is made clear that, by virtueof the stay granted by this Court, the operation of Ext.P17 letterissued by the 1[st] respondent shall also be kept in abeyance, tillsuch time as orders are passed by the 3[rd] respondent as directed. W.P.(C). No. 31559 of 2017 series of stay petitions, to consider and pass orders on the same,within a period of two months from the date of receipt of a copy ofthis judgment. I make it clear that recovery steps for recovery ofamounts confirmed against the petitioner by Ext.P1 series ofassessment orders shall be kept in abeyance, till such time asorders are passed by the 3[rd] respondent as directed and the orderis communicated to the petitioner. It is made clear that, by virtueof the stay granted by this Court, the operation of Ext.P17 letterissued by the 1[st] respondent shall also be kept in abeyance, tillsuch time as orders are passed by the 3[rd] respondent as directed. The writ petition is disposed as above. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE