Wp(C)/4282/2015 Of Dr.hafeez Rehman Padiyath v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 11TH DAY OF FEBRUARY 2015/22ND MAGHA, 1936 WP(C).No. 4282 of 2015 (I) ------------------------------------ PETITIONER(S):----------------------- DR.HAFEEZ REHMAN PADIYATH, CRYSTAL GARDEN VILLA, THRIKKAKARA, KOLLANKUDIMUGAL, KAKKANAD BY ADVS.SRI.ANIL D. NAIR SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH SMT.ROSIE ATHULYA JOSEPH KUM.SOUMYA PRAKASH SMT.MANEESHA KUMAR RESPONDENT(S): ------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE II, ERNAKULAM - 682 018. CENTRAL CIRCLE II, ERNAKULAM - 682 018. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE II,ERNAKULAM - 682 018. CENTRAL CIRCLE II,ERNAKULAM - 682 018. 3. THE COMMISSIONER OF INCOME TAX (APPEALS)-I, ERNAKULAM - 682 018. ERNAKULAM - 682 018. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-02-2015, ALONG WITH WP(C) NO.4299/2015 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/ WP(C).No. 4282 of 2015 (I) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2011 FOR THE A.Y 2004-05 ISSUED BY THE 1ST RESPONDENT.THE A.Y 2004-05 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2011 FOR THE A.Y 2005-06 ISSUED BY THE 1ST RESPONDENT. THE A.Y 2005-06 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1(B) TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2011 FOR THE A.Y 2006-07 ISSUED BY THE 1ST RESPONDENT. A.Y 2006-07 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1(C) TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2011 FOR THE A.Y 2007-08 ISSUED BY THE 1ST RESPONDENT. THE A.Y 2007-08 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1(D) TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2011 FOR THE A.Y 2008-09 ISSUED BY THE 1ST RESPONDENT. THE A.Y 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1(E) TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2011 FOR THE A.Y 2009-10 ISSUED BY THE 1ST RESPONDENT. THE A.Y 2009-10 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1(F) TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2011 FOR THE A.Y 2010-11 ISSUED BY THE 1ST RESPONDENT. THE A.Y 2010-11 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 28-01-2012 FOR THE A.Y 2004-05 FILED BEFORE THE 3RD RESPONDENT. FILED BEFORE THE 3RD RESPONDENT. EXHBIIT P2(A) TRUE COPY OF THE APPEAL DATED 28-01-2012 FOR THE A.Y 2005-06 FILED BEFORE THE 3RD RESPONDENT. FILED BEFORE THE 3RD RESPONDENT. EXHBIIT P2(B) TRUE COPY OF THE APPEAL DATED 28-01-2012 FOR THE A.Y 2006-07 FILED BEFORE THE 3RD RESPONDENT. FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P2(C) TRUE COPY OF THE APPEAL DATED 28-01-2012 FOR THE A.Y 2007-08 FILED BEFORE THE 3RD RESPONDENT. FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P2(D) TRUE COPY OF THE APPEAL DATED 28-01-2012 FOR THE A.Y 2008-09 FILED BEFORE THE 3RD RESPONDENT. FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P2(E) TRUE COPY OF THE APPEAL DATED 28-01-2012 FOR THE A.Y 2000-10FILED BEFORE THE 3RD RESPONDENT.FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P2(F) TRUE COPY OF THE APPEAL DATED 28-01-2012 FOR THE A.Y 2010-11 FILED BEFORE THE 3RD RESPONDENT. FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P3 TRUE COPY OF THE PETITION FOR STAY OF COLLECTION DATED 19-03-2012 FILED BEFORE THE ADDL. COMMISSIONER OF IT.DATED 19-03-2012 FILED BEFORE THE ADDL. COMMISSIONER OF IT. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 01-05-2012 ISSUED BY THE 1ST RESPONDENT.1ST RESPONDENT. Msv/ WP(C).No. 4282 of 2015 (I) ------------------------------------- EXHIBIT P5TRUE COPY OF THE NOTICE DATED 24-03-2014 ISSUED BY THE 2ND RESPONDENT (A YS. 2004-05 TO 2010-11) TO THE PETITIONER. EXHIBIT P2(E) TRUE COPY OF THE APPEAL DATED 28-01-2012 FOR THE A.Y 2000-10FILED BEFORE THE 3RD RESPONDENT.FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P2(F) TRUE COPY OF THE APPEAL DATED 28-01-2012 FOR THE A.Y 2010-11 FILED BEFORE THE 3RD RESPONDENT. FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P3 TRUE COPY OF THE PETITION FOR STAY OF COLLECTION DATED 19-03-2012 FILED BEFORE THE ADDL. COMMISSIONER OF IT.DATED 19-03-2012 FILED BEFORE THE ADDL. COMMISSIONER OF IT. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 01-05-2012 ISSUED BY THE 1ST RESPONDENT.1ST RESPONDENT. Msv/ WP(C).No. 4282 of 2015 (I) ------------------------------------- EXHIBIT P5TRUE COPY OF THE NOTICE DATED 24-03-2014 ISSUED BY THE 2ND RESPONDENT (A YS. 2004-05 TO 2010-11) TO THE PETITIONER. EXHIBIT P6 TRUE COPY OF THE LETTER,DATED 31-03-2014 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT (FOR THE A.YS 2004-05 TO 2010-11). PETITIONER TO THE 2ND RESPONDENT (FOR THE A.YS 2004-05 TO 2010-11). EXHIBIT P7 TRUE COPY OF THE EMERGENCY PETITION DATED 30-12-2014 FILED BEFORE THE CIT(A)-V,KOCHI (A.YS 2004-05 TO 2010-11). RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/ A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) Nos.4282 & 4297 of 2015 ............................................... Dated this the 11[th] day of February, 2015 JUDGMENT The petitioners in both these writ petitions are assessees under theIncome Tax Act, 1961 [for short, 'IT Act']. It is stated that, against theassessment orders for the assessment years 2004 - 2005 to 2010 -2011, the petitioners have filed appeals before the 3[rd] respondentappellate authority and the said appeals are pending considerationbefore the said authority. 2. In the meanwhile, when faced with recovery proceedings, thepetitioners approached the 1[st] respondent through a petition underSection 220(6) of IT Act, and the 1[st] respondent had granted aconditional stay of recovery of the amounts confirmed against thepetitioners by the assessment orders, on condition that the petitionerspaid an amount of Rs.3,00,000/-each, per month during the pendencyof the appeal before the 3[rd] respondent appellate authority. petitioners approached the 1[st] respondent through a petition underSection 220(6) of IT Act, and the 1[st] respondent had granted aconditional stay of recovery of the amounts confirmed against thepetitioners by the assessment orders, on condition that the petitionerspaid an amount of Rs.3,00,000/-each, per month during the pendencyof the appeal before the 3[rd] respondent appellate authority. 3. It is the case of the petitioners that the 2[nd] respondent has now soughtto modify the earlier arrangement by insisting on a payment ofRs.6,00,000/- each per month by the petitioners, as a condition forcontinuation of the stay against recovery of the balance amountsconfirmed against the petitioners by the assessment orders. It is underthese circumstances that the petitioners have approached this Courtthrough the present writ petitions. to modify the earlier arrangement by insisting on a payment ofRs.6,00,000/- each per month by the petitioners, as a condition forcontinuation of the stay against recovery of the balance amountsconfirmed against the petitioners by the assessment orders. It is underthese circumstances that the petitioners have approached this Courtthrough the present writ petitions. W.P.(C) Nos.4282 & 4297 of 2015 4. I have heard Sri. Anil D.Nair, learned counsel for the petitioners andSri. Jose Joseph, learned Standing Counsel for the Income TaxDepartment, in both these writ petitions.Sri. Jose Joseph, learned Standing Counsel for the Income TaxDepartment, in both these writ petitions. W.P.(C) Nos.4282 & 4297 of 2015 4. I have heard Sri. Anil D.Nair, learned counsel for the petitioners andSri. Jose Joseph, learned Standing Counsel for the Income TaxDepartment, in both these writ petitions.Sri. Jose Joseph, learned Standing Counsel for the Income TaxDepartment, in both these writ petitions. 5. On a consideration of the facts and circumstances of the case and alsothe submissions made across the Bar, and taking note of the fact that,the appeals preferred by the petitioners against the assessment ordershave now been pending consideration before the 3[rd] respondent forover three years, I direct the 3[rd] respondent to consider and passorders in the said appeals within a period of six months from the dateof receipt of a copy of this judgment, after hearing the petitioners. the submissions made across the Bar, and taking note of the fact that,the appeals preferred by the petitioners against the assessment ordershave now been pending consideration before the 3[rd] respondent forover three years, I direct the 3[rd] respondent to consider and passorders in the said appeals within a period of six months from the dateof receipt of a copy of this judgment, after hearing the petitioners. 6. It is made clear that, till such time as orders are passed by the 3[rd]respondent, as directed and communicated to the petitioners,recovery steps for recovery of the balance amounts of tax and interestconfirmed against the petitioners by the assessment orders inquestion, shall be kept in abeyance on condition that the petitionerscontinue to effect the payment @ Rs.3,00,000/- each per month.respondent, as directed and communicated to the petitioners,recovery steps for recovery of the balance amounts of tax and interestconfirmed against the petitioners by the assessment orders inquestion, shall be kept in abeyance on condition that the petitionerscontinue to effect the payment @ Rs.3,00,000/- each per month. These writ petitions are disposed as above. AMV/12/02/ Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE