Wp(C)/4413/2016 Of K.k.j.foundations v. The Commissioner Of Income Tax (Appeals Iii)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 5TH DAY OF FEBRUARY 2016/16TH MAGHA, 1937 WP(C).No. 4413 of 2016 (B) -------------------------------------------- PETITIONER(S) : -------------------------- K.K.J.FOUNDATIONS, NAYANA GARDENS, POONKUTTY, ELANJI P.O- 686 665, ERNAKULAM DISTRICT, REPRESENTED BY ITS SECRETARY, JOY VARGHESE, AGED 70 YEARS, SON OF VARKEY. BY ADVS.SRI.B.ASHOK SHENOY SRI.K.V.GEORGE SRI.P.N.RAJAGOPALAN NAIR SRI.P.S.GIREESH SRI.RIYAL DEVASSY RESPONDENT(S) : ---------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS III), POORNIMA BUILDING, NEAR MANORAME JUNCTION, ERNAKULAM, KOCHI- 682 034. POORNIMA BUILDING, NEAR MANORAME JUNCTION, ERNAKULAM, KOCHI- 682 034. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), C.R.BUILDING, I.S.PRESS ROAD, KOCHI- 682 018. OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), C.R.BUILDING, I.S.PRESS ROAD, KOCHI- 682 018. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. APPENDIX PETITIONER(S)' EXHIBITS : ----------------------------------------- EXHIBIT P1: TRUE COPY OF ASSESSMENT ORDER DATED 31.12.2008 ISSUED IN RESPECT OF PETITIONER UNDER PERMANENT ACCOUNT NUMBER , FOR ASSESSMENT YEAR 2006-2007.IN RESPECT OF PETITIONER UNDER PERMANENT ACCOUNT NUMBER , FOR ASSESSMENT YEAR 2006-2007. EXHIBIT P2: TRUE COPY OF ORDER UNDER SECTION 154 OF INCOME TAX ACT 1961, DATED 17.04.2009 ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2006-2007 BY 2ND RESPONDENT.ACT 1961, DATED 17.04.2009 ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2006-2007 BY 2ND RESPONDENT. EXHIBIT P3: TRUE COPY OF APPELLATE ORDER DATED 23.09.2013 ISSUED TO PETITIONER FOR THE ASSESSMENT YEAR 2006-2007 BY 1ST RESPONDENT IN APPEAL NO.ITA2/R-II/E/CIT-II/2009-2010.PETITIONER FOR THE ASSESSMENT YEAR 2006-2007 BY 1ST RESPONDENT IN APPEAL NO.ITA2/R-II/E/CIT-II/2009-2010. EXHIBIT P4: TRUE COPY OF ORDER DATED 27.06.2014 PASSED BY INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO.756/COCH/2013.TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO.756/COCH/2013. EXHIBIT P5: TRUE COPY OF THE JUDGMENT DATED 08.09.2015 IN I.T.A.NO.242 OF 2014 OF THIS HON'BLE COURT.I.T.A.NO.242 OF 2014 OF THIS HON'BLE COURT. EXHIBIT P6: TRUE COPY OF THE APPEAL DATED 05.08.204, FILED BY PETITIONER BEFORE 1ST RESPONDENT, PENDING AS ITA37/R-4/CIT(A)II/14-15.PETITIONER BEFORE 1ST RESPONDENT, PENDING AS ITA37/R-4/CIT(A)II/14-15. EXHIBIT P7: TRUE COPY OF PETITION FOR CONDONATION OF DELAY DATED 05.08.2014 FILED BY PETITIONER BEFORE 1ST RESPONDENT.DATED 05.08.2014 FILED BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P8: TRUE COPY OF NOTICE NO.F.NO.AAATK6120D DATED 07.12.2015 ISSUED BY 2ND RESPONDENT TO PETITIONER.ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P9: TRUE COPY OF REPRESENTATION DATED 16.12.2015 SUBMITTEDBY PETITIONER'S AUTHORIZED REPRESENTATIVE, CA.K.NITHYANANDA KAMATH, F.C.A, CHARTED ACCOUNT BEFORE2ND RESPONDENT.BY PETITIONER'S AUTHORIZED REPRESENTATIVE, CA.K.NITHYANANDA KAMATH, F.C.A, CHARTED ACCOUNT BEFORE2ND RESPONDENT. EXHIBIT P10: TRUE COPY OF PETITIONER FOR STAY DATED 06.01.2016 FILED BY PETITIONER BEFORE 1ST RESPONDENT.BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P11: TRUE COPY OF LETTER F.NO.AATK6120D/2006-2007 DATED 15.01.2016 ISSUED BY 2ND RESPONDENT TO THE PETITIONER.DATED 15.01.2016 ISSUED BY 2ND RESPONDENT TO THE PETITIONER. P.A.TO JUDGE. K. VINOD CHANDRAN, J. ===================== W.P.(C) No.4413 of 2016 - B ====================== Dated this the 05[th] day of February, 2016 J U D G M E N T EXHIBIT P10: TRUE COPY OF PETITIONER FOR STAY DATED 06.01.2016 FILED BY PETITIONER BEFORE 1ST RESPONDENT.BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P11: TRUE COPY OF LETTER F.NO.AATK6120D/2006-2007 DATED 15.01.2016 ISSUED BY 2ND RESPONDENT TO THE PETITIONER.DATED 15.01.2016 ISSUED BY 2ND RESPONDENT TO THE PETITIONER. P.A.TO JUDGE. K. VINOD CHANDRAN, J. ===================== W.P.(C) No.4413 of 2016 - B ====================== Dated this the 05[th] day of February, 2016 J U D G M E N T Ext.P1 is the assessment order passed against thepetitioner for the assessment year 2006-07, under Section 12AAof the Income Tax Act, 1961, against which, petitioner filed Ext.P6appeal, which is accompanied by Ext.P10 stay petition and alsoExt.P7 application for condonation of delay, before the 1[st]respondent. Appeal, stay petition and delay condonationapplication are pending before the 1[st] respondent. In themeanwhile, coercive proceedings have been initiated. It is in thiscontext, the writ petition has been filed. The petitioner alsocontends that at present there is no presiding officer in theTribunal. W.P.(C) No.4413 of 2016 - B 2. In the above circumstances, it is only proper that, the coercive proceedings be stayed until orders are passed inExts.P10 and P7, which orders shall determine the matterthereafter. 3. There shall now be a stay of recovery on condition of the petitioner paying 25% of the amounts, subject however tothe consideration of the application of condonation of delay andstay petition; on passing orders in which the matter shall begoverned by such orders. Writ petition disposed of. Sd/- K. VINOD CHANDRAN, JUDGE SB/05/02/2016 // true copy // P.A to Judge