Wp(C)/33290/2015 Of M/S.eurotech Maritime Academy v. Additional Commissioner Of Income Tax (Tds)Ernakulam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 2ND DAY OF NOVEMBER 2015/11TH KARTHIKA, 1937 WP(C).No. 33290 of 2015 (I) ---------------------------- PETITIONER: ------------------- EUROTECH MARITIME ACADEMY, XXXVIII/3492, VAKILS BUILDING, OPP. TVS KALOOR, KOCHI - 682 017, REPRESENTED BY ITS FINANCE CONTROLLER. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.ROSIE ATHULYA JOSEPH SMT.O.A.NURIYA KUM.SOUMYA PRAKASH KUM.MEKHALA M.BENNY RESPONDENT(S): -------------------------- 1. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), ERNAKULAM - 682 018. ERNAKULAM - 682 018. 2. INCOME TAX APPELLATE TRIBUNAL, ERNAKULAM - 682 030. ERNAKULAM - 682 030. BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ APPENDIX PETITIONER(S)' EXHIBITS :------------------------------------- P1: TRUE COPY OF THE PENALTY ORDER DT. 26/9/2013 FOR THE A.Y.2010-11. P2: TRUE COPY OF THE PENALTY ORDER DT. 26/9/2013 FOR THE A.Y.2011-12. P3:TRUE COPY OF THE PENALTY ORDER DT. 26/9/2013 FOR THE A.Y.2012-13. P4: TRUE COPY OF THE ORDER DT. 27/2/2015 FOR THE A.Y.2010-11 OF THE COMMISSIONER OF INCOME TAX (APPEALS).COMMISSIONER OF INCOME TAX (APPEALS). P5: TRUE COPY OF THE ORDER DT. 27/2/2015 FOR THE A.Y.2011-12 OF THE COMMISSIONER OF INCOME TAX (APPEALS).COMMISSIONER OF INCOME TAX (APPEALS). P6: TRUE COPY OF THE ORDER DT. 27/2/2015 FOR THE A.Y.2012-13 OF THE COMMISSIONER OF INCOME TAX (APPEALS).COMMISSIONER OF INCOME TAX (APPEALS). P7: TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11.2ND RESPONDENT FOR THE YEAR 2010-11. P8:TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12.2ND RESPONDENT FOR THE YEAR 2011-12. P9:TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13.2ND RESPONDENT FOR THE YEAR 2012-13. P10:TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE YEAR 2010-11.SECOND RESPONDENT FOR THE YEAR 2010-11. P11:TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE YEAR 2011-12.SECOND RESPONDENT FOR THE YEAR 2011-12. P12:TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE YEAR 2012-13.SECOND RESPONDENT FOR THE YEAR 2012-13. P13:TRUE COPY OF THE COMMON ORDER DT. 9/10/2015 OF THE 2ND RESPONDENT.2ND RESPONDENT. RESPONDENT(S)' EXHIBITS:--------------------------------------- NIL //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 33290 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2[nd] day of November 2015 JUDGMENT The challenge in the writ petition is against Ext.P13 orderpassed by the 2[nd] respondent Tribunal, in a stay petition filed alongwith appeals for the assessment years 2010-11 and 2012-13. Bythe said order, the 2[nd] respondent Tribunal had directed thepetitioner to effect the payment of Rs.30,00,000/- by 31.10.2015,Rs.20,00,000/- by 30.11.2015 and Rs.20,00,000/- on 31.12.2015 asa condition for grant of stay against the recovery of amountsconfirmed against the petitioner by the assessment orders. In thewrit petition the limited prayer of the petitioner is for enlargementof time, to comply with the directions of the Tribunal. Counsel forthe petitioner pleads financial hardship and submits that he wouldbe able to discharge the entire liability as per Ext.P13 order byMarch 2016. 2. I have heard the learned counsel appearing for thepetitioner and the learned standing counsel appearing for theIncome Tax Department. 2. I have heard the learned counsel appearing for thepetitioner and the learned standing counsel appearing for theIncome Tax Department. 3. On a consideration of the facts and circumstances of the caseand taking into account the plea of financial hardship raised by thepetitioner, I am of the view that the interests of justice would beserved by modifying the terms in Ext.P13 order and directing thepetitioner to pay the amount of Rs.70,00,000/- (Rupees Seventy lakhsonly) as directed in Ext.P13 order, in the following manner:- Rs.15,00,000/- (Rupees fifteen lakhs only) each in fourequal and successive monthly installments, commencingfrom 16.11.2015 and an amount of Rs.10,00,000/- (Rupeesten lakhs only) by 15[th] March 2016. If the petitioner pays the aforesaid amount as directed in thisjudgment, the same shall be treated as in compliance with thedirection in Ext.P13 order. The petitioner shall produce the copy ofthis writ petition along with the copy of this judgment before the 2[nd]respondent Tribunal, and also report the payments made by himpursuant to this judgment before the 1[st] respondent Assessing Officer. The writ petition is disposed as above sm/ Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE