Wp(C)/35558/2019 Of John Geevarghese Kuruvila v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 20TH DAY OF DECEMBER 2019 / 29TH AGRAHAYANA, 1941 WP(C).No.35558 OF 2019(T) PETITIONER:SHRI.JOHN GEEVARGHESE KURUVILAAGED 51 YEARSKOCHANAYATHU MALAYIL, KADAMBANAD NORTH, NELLIMUKAL P.O., ADOOR, PATHANAMTHITTA - 695 551, NOW RESIDING AT P. O. BOX NO.5169, DAMMAM 31422, KINGDOM OF SAUDI ARABIA, REPRESENTED BYHIS POWER OF ATTORNEY HOLDER, SHRI GEEVARGHESE KURUVILA, RESIDING AT NELLIMUKAL P. O., ADOOR, PATHANAMTHITTA.BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.NISHA JOHNSMT.DIVYA RAVINDRANRESPONDENTS:1THE DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, 4TH FLOOR, AAYAKKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003.2THE COMMISSIONER OF INCOME TAX (APPEALS) - III28/243, 'POORNIMA', NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036.3THE TAX RECOVERY OFFICER (CENTRAL)5TH FLOOR, KANDAMKULATHY TOWERS, M. G. ROAD, KOCHI - 682 011.BY ADV.SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2019,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Exts.P1 to P3 assessment orders under the Income TaxAct, the petitioner has preferred Exts.P4, P5 to P6 appeals, Exts.P4(a),P5(a) and P6(a) stay petitions together with Exts.P7, P7(a) and P7(b)delay condonation petitions before the 2[nd] respondent. Ext.P8 is theorder attaching the immovable properties of the petitioner. It is the caseof the petitioner that even prior to considering the stay petitions,recovery steps are taken by the respondents against the petitioner forrecovery of the amounts confirmed by Exts.P1 to P3 assessmentorders. 2. I have heard the learned counsel appearing for the petitionerand also the learned Standing counsel for the respondents. Taking note of the fact that the delay occasioned in filing theappeal before the 2[nd] respondent is only 82 days, I deem it appropriate tocondone the same and direct the 2[nd] respondent to consider and passreasoned orders on Exts.P4(a), P5(a) and P6(a) stay petitions within aperiod of two months from the date of receipt of a copy of this judgment,after hearing the petitioner. Recovery steps for recovery of amountsconfirmed against the petitioner by Exts.P1 to P3 assessment orders including further steps pursuant to the Ext.P8 attachment order shall bekept in abeyance till such time as orders are passed by the 2[nd]respondent as directed above and communicated to the petitioner. Thepetitioner shall produce a copy of the writ petition together with a copyof this judgment, before the 2[nd] respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1 TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED28.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2013-14 EXHIBIT P2- TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED28.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2014-15 EXHIBIT P3- TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED28.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2015-16 EXHIBIT P4- TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 24.4.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14 EXHIBIT P4(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14. EXHIBIT P5- TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 24.4.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2014-15 EXHIBIT P5(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2014-15. EXHIBIT P6- TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 22.4.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16 EXHIBIT P6(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16. EXHIBIT P4(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14. EXHIBIT P5- TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 24.4.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2014-15 EXHIBIT P5(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2014-15. EXHIBIT P6- TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 22.4.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16 EXHIBIT P6(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16. EXHIBIT P7- TRUE COPY OF PETITION FOR CONDONATION OF DELAY DATED1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THEASST.YEAR 2013-14 EXHIBIT P7(A)- TRUE COPY OF PETITION FOR CONDONATION OF DELAY DATED1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THEASST.YEAR 2014-15 EXHIBIT P7(B)- TRUE COPY OF PETITION FOR CONDONATION OF DELAY DATED1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THEASST.YEAR 2015-16 EXHIBIT P8- TRUE COPY OF NOTICE IN ITCP 16 DATED 9.12.2019 ISSUED BY THE3RD RESPONDENT RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE