Wp(C)/4646/2020 Of M.s.thankachan v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 09TH DAY OF MARCH 2020 / 19TH PHALGUNA, 1941 WP(C).No.4646 OF 2020(E) PETITIONER: M.S.THANKACHAN, AGED 60 YEARS,S/O. SEBASTIAN, MATHALIKUNNEL HOUSE, KOOMBARA BAZAR, KOODARANHI, KOZHIKODE DISTRICT,PIN-673 604 BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOZHIKODE-673 001. 2THE INCOME TAX OFFICER,WARD 2 (3), KOZHIKODE,PIN-673 001.WARD 2 (3), KOZHIKODE,PIN-673 001. 3THE INCOME TAX OFFICER,WARD 2 (1), KOZHIKODE,PIN-673 001.WARD 2 (1), KOZHIKODE,PIN-673 001. 4THE RECOVERY OFFICER, INCOME TAX DEPARTMENT, KOZHIKODE,PIN-673 001. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner, an assessee of income tax being aggrieved by the assessment orders Exts.P1 to P5pertaining to assessment years 2012-13, 2013-14,2014-15, 2015-16 and 2016-17 passed in March,November & December, 2017 and December, 2018preferred five appeals Exts.P6 to P10 and stayapplication Exts.P12 to P15 for five assessment years,Exts.P12 and P13 are of 19.12.2017 and 10.01.2017whereas Ext.P15 dated 31.01.2019 for assessmentyear 2016-17. They had not been heard so far. 2.Learned counsel for the petitionersubmits that in the absence of consideration of anyapplication for stay, the coercive measures is writlarge and therefore, the jurisdiction of this Courtunder Article 226 of the Constitution of India hasbeen invoked. Learned counsel for the petitioner WP(C).No.4646 OF 2020 -3- 3. The learned counsel for the respondent submits that the appeals are pending and not takenup and it is for that reason, the interim applicationswere not taken up. However, this writ petition isbereft of any coercive measures, but did not show anyaversion to issue any direction fixing any time limitfor deciding the stay applications. 4.Per contra, learned counsel for thepetitioner submits that during the pendency of theappeal, petitioner has already remitted Rs.57,68,020/-against the demand of Rs.5,00,00,000/- and thelearned counsel also moved an interim applicationbefore the appellate authority. 5.Having heard the learned counsel forthe parties and appraised the paper books, I am of theview that the appeals of 2017, pending for 2013,pertaining to four assessment years have not so far Having heard the learned counsel for been taken up for hearing. Be that as if may, insteadof petitioner availing the remedy under Article 226 ofthe Constitution of India, in my view, ought to havealso pressed the interim stay in the pending appealsbefore the Commissioner of Income Tax (Appeals). Incase the petitioner moves the application for interimstay within the period of two weeks from today, theCommissioner of Income Tax (Appeals) shall decidethe application for interim stay within a period of 30days thereafter. In case the income tax authorities inthe meantime contemplate to initiate the coercivemeasures, the order shall be kept in abeyance till theadjudication of the interim application only and notbeyond. In view of the aforementioned directions thiswrit petition stands disposed of. vv Sd/- AMIT RAWAL JUDGE WP(C).No.4646 OF 2020 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 ISSUED BY THE 2ND RESPONDENT DATED 27.11.2017THE YEAR 2012-13 ISSUED BY THE 2ND RESPONDENT DATED 27.11.2017 EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT DATED 8.11.2017THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT DATED 8.11.2017 EXHIBIT P3 vv Sd/- AMIT RAWAL JUDGE WP(C).No.4646 OF 2020 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 ISSUED BY THE 2ND RESPONDENT DATED 27.11.2017THE YEAR 2012-13 ISSUED BY THE 2ND RESPONDENT DATED 27.11.2017 EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT DATED 8.11.2017THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT DATED 8.11.2017 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 ISSUED BY THE 2ND RESPONDENT DATED 9.12.2017THE YEAR 2014-15 ISSUED BY THE 2ND RESPONDENT DATED 9.12.2017 EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT DATED 10.03.2017THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT DATED 10.03.2017 EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 ISSUED BY THE 2ND RESPONDENT DATED 28.12.2018THE YEAR 2016-17 ISSUED BY THE 2ND RESPONDENT DATED 28.12.2018 EXHIBIT P6TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P1 ASSESSMENT ORDER FOR THE PERIOD 2012-13 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.12.2017PREFERRED AGAINST EXT.P1 ASSESSMENT ORDER FOR THE PERIOD 2012-13 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.12.2017 EXHIBIT P7TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P2 ASSESSMENT ORDER FOR THE PERIOD 2013-14 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.12.2017PREFERRED AGAINST EXT.P2 ASSESSMENT ORDER FOR THE PERIOD 2013-14 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.12.2017 EXHIBIT P8TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P3 ASSESSMENT ORDER FOR THE PERIOD 2014-15 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.12.2017PREFERRED AGAINST EXT.P3 ASSESSMENT ORDER FOR THE PERIOD 2014-15 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.12.2017 EXHIBIT P9TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P4 ASSESSMENT ORDER FOR THE PERIOD 2015-16 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 08.04.2017PREFERRED AGAINST EXT.P4 ASSESSMENT ORDER FOR THE PERIOD 2015-16 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 08.04.2017 -6- EXHIBIT P10TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P5 ASSESSMENT ORDER FOR THE PERIOD 2016-17 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.01.2019PREFERRED AGAINST EXT.P5 ASSESSMENT ORDER FOR THE PERIOD 2016-17 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.01.2019 EXHIBIT P11TRUE COPY OF THE ORDER DATED 4.11.2019ISSUED BY THE STATE ENVIRONMENT IMPACTASSESSMENT AUTHORITY TO THE PETITIONERISSUED BY THE STATE ENVIRONMENT IMPACTASSESSMENT AUTHORITY TO THE PETITIONER EXHIBIT P12TRUE COPY OF THE STAY APPLICATION DATED 19.12.2017 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2012-13 AND 2013-14DATED 19.12.2017 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2012-13 AND 2013-14 EXHIBIT P13TRUE COPY OF THE STAY APPLICATION DATED 10.01.2017 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2014-15DATED 10.01.2017 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2014-15 EXHIBIT P14TRUE COPY OF THE STAY APPLICATION DATED 12.04.2017 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2015-16DATED 12.04.2017 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2015-16 EXHIBIT P15TRUE COPY OF THE STAY APPLICATION DATED 31.01.2019 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2016-17DATED 31.01.2019 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2016-17