Wp(C)/35580/2010 Of Jeevan Telecasting Corporation Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 6TH DECEMBER 2010 / 15TH AGRAHAYANA 1932 WP(C).No. 35580 of 2010(V) --------------------------------------- PETITIONER(S): ----------------------- JEEVAN TELECASTING CORPORATION LTD., 32/24901-B, RASHTRA DEEPIKA BUILDING, PALARIVATTOM, KOCHI, REP. BY ITS MANAGING DIRECTOR MR.BABY MATHEW. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): -------------------------- 1. THE ASST. COMMISSIONER OF INCOME TAX, (TDS), OFFICE OF THE ASST. COMMISSIONER OF INCOME TAX, C.R.BUILDING, I.S.PRESS ROAD, COCHIN-18. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, KERA BHAVAN, COCHIN-11 3. THE DY. COMMISSIONER OF INCOME TAX (TDS), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, COCHIN-18 4. THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.35580 of 2010------------------------------------------- Dated this the 6[th] day of December, 2010 J U D G M E N T---------------------- Assessment with respect to the years 2004-05to 2008-09 was completed against the petitioner as perExt.P1 order. The petitioner was also imposed withpenalty under Section 271C of the Income Tax Act withrespect to the above assessment years as evidencedfrom Ext.P3 to P7. In the first appeals filed by thepetitioner against the above said orders, theassessments were confirmed by virtue of Ext.P11 to P15and the penalty orders were confirmed by virtue ofExt.P16 to P20 orders. The petitioner had nowapproached the 4[th] respondent by filing further appealsas evidenced from Ext.P22 to P31. Ext.P32 is thecommon interlocutory application filed seeking stay ofcollection of the tax amount as well as penalty, pendingdisposal of the appeal. W.P.(C).35580/10-V 2.It is submitted that the appeals and the staypetition are pending consideration and disposal before the4[th] respondent Tribunal. Grievance of the petitioner is thatwithout considering pendency of the matter before theTribunal, coercive steps of recovery is being pursuedagainst the petitioner and it is stated that prohibitory ordershave already been issued to freeze the bank account of thepetitioner. Hence the petitioner is seeking a limited relieffor a direction to the appellate Tribunal to consider anddispose of the matter and till then to stay the recoverysteps. 3.It is evident from Ext.P33 notice that the 4[th]respondent Tribunal had posted the interim application forconsideration on 31.12.2010. Under the abovecircumstances I am of the view that till the 4[th] respondenttakes a decision on the interim application the recoverysteps can be directed to be kept in abeyance. 4.Therefore the writ petition is disposed of directingthe 4[th] respondent Tribunal to consider and pass orders on Ext.P32 interlocutory application filed seeking stay, as faras possible on 31.12.2010 itself or on any other date towhich the matter will be adjourned. The petitioner shall co-operate with hearing of the interim application on the dateon which it is posted. It is made clear that if there is anynon appearance on the part of the petitioner, the appellateauthority will be at liberty to dismiss the stay petition. 5.The respondents are directed to keep in abeyancecoercive steps of recovery for realisation of amountscovered under Ext.P1 and P3 to P7 orders, which werealready confirmed by the first appellate authority, till suchtime orders are issued by the 4[th] respondent as directedabove. 6.The petitioner will produce a copy of thisjudgment before the 4[th] respondent for proper compliance. C.K.ABDUL REHIM, JUDGE. okb