Wp(C)/38390/2022 Of M/S. Covenant Stones Private Limited v. Commissioner Of Income Tax (Appeals), Central Circle, Cochin

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 21 DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944 WP(C) NO. 38390 OF 2022 PETITIONER: M/S. COVENANT STONES PRIVATE LIMITED,REPRESENTED BY ITS DIRECTOR, SRI. K.C. RAMACHANDRANAGED 78 YEARSM/S. COVENANT STONES PRIVATE LIMITED, HAVING ITS REGISTERED OFFICE AT SHOP NO. 237(416B),MUKHOLA, VATTIYURKAVU, NETTAYAM P.O, THIRUVANANTHAPURAM 695013,REPRESENTED BY ITS DIRECTOR, SRI. K.C. RAMACHANDRAN,AGED 78 YEARS, S/O. SRI. KRISHNAN KARTHA, RESIDING AT 43/738, TR/69/524, RAMYA, WELCOME ROAD, AYYAPPANKAVU, COCHIN 682018, PIN - 695013BY ADVS.ANIL XAVIERSMITHA S.1COMMISSIONER OF INCOME TAX (APPEALS), CENTRAL CIRCLE, COCHINPOORNIMA BUILDING, MANORAMA JUNCTION, PANAMPILLY NAGAR, COCHIN 682036, PIN – 682036.2ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLEINCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM 686001, PIN - 6860013TAX RECOVERY OFFICER, TRO (CENTRAL)KANDOMKULATHY TOWERS, INCOME TAX OFFICE, OPP. MAHARAJA'S COLLEGE GROUND, MG ROAD, COCHIN 682011, PIN - 682011 RESPONDENTS: OTHER PRESENT: ADV. JOSE JOSEPH (SC)THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner suffered assessment orders for assessment years 2014-15 to2019-20 under the provisions of Income Tax Act, 1961. Being aggrieved by thoseorders of assessments, the petitioner has preferred appeals before the 1[st] respondentalong with applications for stay. The petitioner has approached this court beingaggrieved by the fact that steps are taken to recover the amounts due under Exts.P1series of assessment orders, as is evident from Ext.P2. 2.The learned counsel for the petitioner prays that a direction may beissued to consider and pass orders on the stay petitions filed in the appeal filedagainst the orders of assessment and till such time as orders are passed, therecovery proceedings may be kept in abeyance. 3.Having heard the learned counsel for the petitioner and the learnedStanding counsel for the Department and having regard to the limited nature of thereliefs sought for by the petitioner, this writ petition will stand disposed of directingthe 1[st] respondent to consider and pass orders on the stay petitions filed by thepetitioner in appeals preferred against Ext.P1 series of assessment orders afteraffording an opportunity of being heard to the petitioner within a period of 3months from the date of receipt of a certified copy of this judgment. Till such timeas orders are passed on the stay petitions, any steps for recovery of amounts dueunder Ext.P1 series of assessment orders shall be kept in abeyance. AMG Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 38390/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 30/09/2021FOR AY 2014-15 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER.FOR AY 2014-15 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER. Exhibit P1(a)TRUE COPY OF THE ASSESSMENT ORDER DATED 07/12/2021FOR AY 2015-16 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER.FOR AY 2015-16 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER. Exhibit P1(b)TRUE COPY OF THE ASSESSMENT ORDER DATED 30/09/2021FOR AY 2016-17 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER.FOR AY 2016-17 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER. Exhibit P1(c)TRUE COPY OF THE ASSESSMENT ORDER DATED 16/11/2021FOR AY 2017-18 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER.FOR AY 2017-18 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER. Exhibit P1(d)TRUE COPY OF THE ASSESSMENT ORDER DATED 30/09/2021FOR AY 2018-19 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER.FOR AY 2018-19 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER. ExhibitP1(e)TRUE COPY OF THE ASSESSMENT ORDER DATED 30/09/2021FOR AY 2019-20, ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER.FOR AY 2019-20, ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER. Exhibit P1(b)TRUE COPY OF THE ASSESSMENT ORDER DATED 30/09/2021FOR AY 2016-17 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER.FOR AY 2016-17 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER. Exhibit P1(c)TRUE COPY OF THE ASSESSMENT ORDER DATED 16/11/2021FOR AY 2017-18 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER.FOR AY 2017-18 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER. Exhibit P1(d)TRUE COPY OF THE ASSESSMENT ORDER DATED 30/09/2021FOR AY 2018-19 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER.FOR AY 2018-19 ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER. ExhibitP1(e)TRUE COPY OF THE ASSESSMENT ORDER DATED 30/09/2021FOR AY 2019-20, ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER.FOR AY 2019-20, ISSUED BY THE 2ND RESPONDENT, ASSESSING OFFICER. Exhibit P2TRUE COPY OF THE ATTACHMENT ORDER DATED 16/08/2022FOR RECOVERY OF AMOUNT, ISSUED BY THE 3RD RESPONDENT, ASSESSING OFFICER.FOR RECOVERY OF AMOUNT, ISSUED BY THE 3RD RESPONDENT, ASSESSING OFFICER. Exhibit P3TRUE COPY OF THE CBDT INSTRUCTION NO. 1914 DATED 02/12/1993.02/12/1993.