Wp(C)/4989/2020 Of Venad Granites And Sand Pvt Limited v. The Commissioner Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941 WP(C).No.4989 OF 2020(W) PETITIONER/S: M/S VENAD GRANITES AND SAND PVT LIMITEDUP-7/394, VAYAKKAL P.O, AYOOR, KOTTARAKKARA, KOLLAM DISTRICT PIN 691 548 REPRESENTED BY ITS MANAGING DIRECTOR BY ADV. SRI.ALIAS M.CHERIAN RESPONDENT/S: 1THE COMMISSIONER INCOME TAX (APPEALS)AAYAKAR BHAVAN, PEROORKADA ROAD, KOWDIAR, THIRUVANANTHAPURAM, KERALA 695 003 2THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE KOLLAM, AAYAKAR BHAVAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM, PIN 691 001 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The grievance of the petitioner in the instant case is that against the assessment order dated 16[th] December 2019passed under Section 143(3), Ext.P1, the petitioner haspreferred an appeal, Ext.P3 dated 11[th] February 2020 alongwith an application for condonation of delay, Ext.P4 and theincome tax authorities are insisting for payment of 20% ofdisputed amount on the basis of the Government circulardated 31[st] July 2017. The aforementioned circular has notbeen appreciated by this Court in a catena of the judgmentsand thus urging this Court for issuance of writ by directingrespondents to decide the appeal and application forcondonation of delay, including interim prayer withoutinsistence of 20% of the amounts. Having heard the learned counsel for the parties and apprised the paper book, I dispose of the writ petition with adirection to the appellate court to decide the appeal and theapplication for condonation of delay preferred against the WP(C).No.4989 OF 2020(W) 3 assessment order, Ext.P1 without insisting 20% of thepayment in accordance with law. Steps for recovery ofamounts pertaining to the demand notice shall be kept inabeyance. The stay of the demand is till the decision on theapplication for condonation of delay or any interim prayer.The writ petition is disposed of. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO. ITBA/ST/S/143(3)/2019-20/1022419749(1) DATED 16/12/2019 EXHIBIT P2TRUE COPY OF NOTICE OF DEMAND OF ITBA/AST/S/156/2019-20/1022419914(1) DATED 16/12/2019 EXHIBIT P3 TRUE COPY OF COVERING LETTER DATED 11/02/2020 ALONG WITH STATEMENTS OF FACTSAND GROUNDS OF APPEAL EXHIBIT P4TRUE COPY OF AFFIDAVIT FOR CONDONATION OFDELAY DATED 10?02/2020 EXHIBIT P5TRUE COPY OF OFFICE MEMORANDUM F. NO. 404/72/93-ITCC DATED 31/07/2017 ISSUED BYGOVERNMENT OF INDIA. EXHIBIT P6 TRUE COPY OF PETITION FOR STAY DATED 19/2/2020 FILED BEFORE THE 2ND RESPONDENT