Wp(C)/5801/2020 Of Sreevalsam Hotels And Resort Pvt Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941WP(C).No.5801 OF 2020(A) PETITIONER: SREEVALSAM HOTELS AND RESORT PVT LTDRAJAVALSAM, PANANGADU P.O, KULANADA VIA, PATHANAMTHITTA 689 503 REPRESENTED BY ITS DIRECTOR, SHRI ARUN RAJ PILLAI BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALI RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM 691 001 2THE COMMISSIONER OF INCOME TAX (APPEALS)-III28/243, "POORNIMA", PANAMPILLY NAGAR, COCHIN 682 036 BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5801 OF 2020(A) 4 JUDGMENT Dated this the 27th day of February 2020 The petitioner filed appeals in Exts.P3 and P4aggrieved by the orders of assessment in Exts.P1 andP2 made under the Income Tax Act. The petitioner hasfiled the appeals with Exts.P5 and P6 stay petitions.The petitioner prays for appropriate direction to theappellate authority to consider and dispose of Exts.P5and P6 expeditiously. 2.The case of petitioner is that either the merefiling of appeal or pendency of appeal does not amountto granting stay by the appellate authority. The delayin considering and disposing of Exts.P5 and P6 staypetitions results in the assessing officer taking steps forrecovering the tax amount which is under challenge inExts.P3 and P4. The assessing officer, if is successful inhis effort the statutory appeals would become eitheracademic or ineffective. It is further contended by thepetitioner that in the manner the law provides forprotecting the interest of appellant pending appeals, the WP(C).No.5801 OF 2020(A) 4 orders on stay petitions are passed expeditiously.Hence the writ petition. 3. Perused Exts.P1 to P6. Prima facie I am satisfied that a case is made out for issuing necessarydirections to second respondent to dispose of staypetitions in Exts. P5 and P6. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied thatthe writ petition can be disposed of by this order: (a)The appellate authority/the second respondent considers and disposes of Exts.P5and P6 stay petitions as early as possible,preferably within two months from the dateof receipt of copy of this judgment. (b)The respondents are directed not totake coercive steps or recover the amountdetermined in the orders under appeal for tenweeks from today. SD/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY-2013-14 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME.12-2019 PASSED BY THE 1ST RESPONDENT FOR AY-2013-14 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME. EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 20-12-2019 PASSED BY THE 1ST RESPONDENT FOR AY-2014-15 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME12-2019 PASSED BY THE 1ST RESPONDENT FOR AY-2014-15 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME EXHIBIT P3TRUE COPY OF THE MEMORANDUM OF APPEAL DATED21-01-2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT21-01-2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED21-01-2020 FOR AY- 2014-15 FILED BY PETITIONER BEFORE THE 2ND RESPONDENT21-01-2020 FOR AY- 2014-15 FILED BY PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5TRUE COPY OF THE STAY PETITION DATED 01-02-2020 FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOR AY-2013-142020 FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOR AY-2013-14 EXHIBIT P6TRUE COPY OF THE STAY PETITION DATED 01-02-2020 FILED BY THE PETITIOENR BEFORE THE 2NDRESPONDENT FOR AY-2014-152020 FILED BY THE PETITIOENR BEFORE THE 2NDRESPONDENT FOR AY-2014-15