Wp(C)/4618/2020 Of Equity Intelligence India Private Limited v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 18TH DAY OF FEBRUARY 2020 / 29TH MAGHA, 1941WP(C).No.4618 OF 2020(B) PETITIONER: EQUITY INTELLIGENCE INDIA PRIVATE LIMITEDREPRESENTED BY ITS DIRECTOR, ABHILASH VARGHESE, 5TH FLOOR, AREEKAL MANSION, MANORAMA JUNCTION, MAIN AVENUE, PANAMPILLY NAGAR, COCHIN-682 036. BY ADV. SRI.P.K.RAVISANKAR RESPONDENTS: BY SRI JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has chosen to approach this Court under Article 226 of the Constitution of India, against theinaction of the Income Tax Authority in not taking up theappeal as also the interim application preferred againstthe assessment order dated 27.12.2019 (Ext.P2), andduring its pendency have been served with a demand topay the amount vide letter dated 12.02.2020 (Ext.P10). 3.Sri.Jose Joseph, the learned Standing Counselfor Income Tax, submits that the matter can be disposedof with a direction to the 2[nd] respondent-Commissioner ofIncome Tax (Appeals) to take a decision on the appealand the stay application, in accordance with law. 4.Having heard the learned counsel on bothsides, without expressing any opinion on merits, keepingin view the fact that the petitioner's appeal is pendingsince 22.02.2020 along with interim prayer, which hasnot been even numbered, the petitioner cannot be rendered remedyless, particularly when Ext.P10 demand during the interregnum has been issued. In such circumstances, this writ petition is disposed of with a direction to the second respondent to considerthe prayer in IA Ext.P6, as expeditiously as possible, atany rate, within a period of one month from the date ofreceipt of a certified copy of this judgment. Till such time,the operation of the demand Ext.P10 is ordered to bekept in abeyance. This interim order is only till a decisionis taken on the application for stay. Skk//22022020 Sd/- AMIT RAWAL, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ARTICLES OF ASSOCIATION OF THE PETITIONER COMPANYTHE PETITIONER COMPANY EXHIBIT P2TRUE COPY OF THE ORDER OF ASSESSMENT DATED 27.12.2019 ISSUED BY THE 1ST RESPONDENT27.12.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3TRUE COPY OF THE CIRCULAR NO.6 OF 2016 DATED 29.2.2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRYOF FINANCE, GOVERNMENT OF INDIA29.2.2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRYOF FINANCE, GOVERNMENT OF INDIA EXHIBIT P4TRUE COPY OF THE NOTICE OF DEMAND DATED 27.12.2019 ISSUED BY THE 1ST RESPONDENT27.12.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5TRUE COPY OF THE MEMORANDUM OF APPEAL DATED NIL SUBMITTED ON 22.1.2020 SUBMITTED BY THE PETITIONER COMPANY BEFORE THE 2ND RESPONDENTNIL SUBMITTED ON 22.1.2020 SUBMITTED BY THE PETITIONER COMPANY BEFORE THE 2ND RESPONDENT EXHIBIT P5(A)TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT DATED 22.1.2020DATED 22.1.2020 EXHIBIT P6TRUE COPY OF THE PETITION DATED NIL FILED ON 28.1.2020 BY THE PETITIONER COMPANY BEFORE THE 2ND RESPONDENT28.1.2020 BY THE PETITIONER COMPANY BEFORE THE 2ND RESPONDENT EXHIBIT P6 (A)TRUE COPY OF THE ACKNOWLEDGMENT DATED 28.1.2020 ISSUED BY THE 2ND RESPONDENT28.1.2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7TRUE COPY OF THE RECTIFICATION PETITION DATED22.1.2020 SUBMITTED BY THE PETITIONER COMPANYBEFORE THE 1ST RESPONDENT22.1.2020 SUBMITTED BY THE PETITIONER COMPANYBEFORE THE 1ST RESPONDENT EXHIBIT P8TRUE COPY OF THE PETITION FOR STAY 22.1.2020 FILED BY THE PETITIONER COMPANY BEFORE THE 1ST RESPONDENTFILED BY THE PETITIONER COMPANY BEFORE THE 1ST RESPONDENT EXHIBIT P9TRUE COPY OF THE ORDER DATED 4.2.2020 OF THE 1ST RESPONDENT REJECTING THE RECTIFICATION PETITION1ST RESPONDENT REJECTING THE RECTIFICATION PETITION EXHIBIT P6 (A)TRUE COPY OF THE ACKNOWLEDGMENT DATED 28.1.2020 ISSUED BY THE 2ND RESPONDENT28.1.2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7TRUE COPY OF THE RECTIFICATION PETITION DATED22.1.2020 SUBMITTED BY THE PETITIONER COMPANYBEFORE THE 1ST RESPONDENT22.1.2020 SUBMITTED BY THE PETITIONER COMPANYBEFORE THE 1ST RESPONDENT EXHIBIT P8TRUE COPY OF THE PETITION FOR STAY 22.1.2020 FILED BY THE PETITIONER COMPANY BEFORE THE 1ST RESPONDENTFILED BY THE PETITIONER COMPANY BEFORE THE 1ST RESPONDENT EXHIBIT P9TRUE COPY OF THE ORDER DATED 4.2.2020 OF THE 1ST RESPONDENT REJECTING THE RECTIFICATION PETITION1ST RESPONDENT REJECTING THE RECTIFICATION PETITION EXHIBIT P10TRUE COPY OF THE LETTER DATED 12.2.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER COMPANYISSUED BY THE 1ST RESPONDENT TO THE PETITIONER COMPANY RESPONDENTS' EXHIBITS: