Wp(C)/7083/2016 Of M/S.st Alphonsa Timber v. The Income Tax Officer(Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 24TH DAY OF FEBRUARY 2016/5TH PHALGUNA, 1937 WP(C).No. 7083 of 2016 (I) --------------------------- PETITIONER :---------------------- M/S. ST. ALPHONSA TIMBER & TRADERS PRIVATE LIMITED., KUNDANOOR, MARADU POST-682 304, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, JESSY THOMAS. BY ADVS.SRI.O.RAMACHANDRAN NAMBIAR SRI.GEEN T.MATHEW RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER (TDS), OFFICE OF THE INCOME TAX OFFICER (TDS), KOCHI, INCOME TAX DEPARTMENT, C.R.BUILDINGS, I.S PRESS ROAD, ERNAKULAM DISTRICT-682 018. OFFICE OF THE INCOME TAX OFFICER (TDS), KOCHI, INCOME TAX DEPARTMENT, C.R.BUILDINGS, I.S PRESS ROAD, ERNAKULAM DISTRICT-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) III, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) III, 1ST FLOOR, POORNIMA, 28/243, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, ERNAKULAM DISTRICT-682 036. R1 & R2 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 25.11.2014. P2 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 25.11.2014.P3 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 25.11.2014.P4 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 25.11.2014.P5 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 25.11.2014.P6 :COPY OF THE APPEAL IN EXHIBIT P1.P3 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 25.11.2014.P4 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 25.11.2014.P5 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 25.11.2014.P6 :COPY OF THE APPEAL IN EXHIBIT P1. P6(A) : COPY OF THE APPEAL IN EXHIBIT P2. P6(B) : COPY OF THE APPEAL IN EXHIBIT P3. P6(C) : COPY OF THE APPEAL IN EXHIBIT P4. P6(D) : COPY OF THE APPEAL IN EXHIBIT P5. P7 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 21.4.2015. P8 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 21.4.2015. P9 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 21.4.2015. P10 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD.21.4.2015.P11 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 21.4.2015.P11 : COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DTD. 21.4.2015. P12 :COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXHIBITS P6 APPEAL.RESPONDENT IN EXHIBITS P6 APPEAL. P12(A): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT.P6 (A) APPEAL. RESPONDENT IN EXT.P6 (A) APPEAL. P12(B): COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT.P6 (B) APPEAL. RESPONDENT IN EXT.P6 (B) APPEAL. P12(C) : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT.P6 (C) APPEAL. RESPONDENT IN EXT.P6 (C) APPEAL. P12(D) : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT.P6 (D) APPEAL. RESPONDENT IN EXT.P6 (D) APPEAL. P13 : COPY OF THE COMBINED STAY ORDER DTD. 5.2.2016 ISSUESD BY THE 2ND RESPONDENT.RESPONDENT. RESPONDENT(S)' EXHIBITS:NIL /TRUE COPY/ sts P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.7083 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 24[th] day of February 2016 JUDGMENT P12(C) : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT.P6 (C) APPEAL. RESPONDENT IN EXT.P6 (C) APPEAL. P12(D) : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT.P6 (D) APPEAL. RESPONDENT IN EXT.P6 (D) APPEAL. P13 : COPY OF THE COMBINED STAY ORDER DTD. 5.2.2016 ISSUESD BY THE 2ND RESPONDENT.RESPONDENT. RESPONDENT(S)' EXHIBITS:NIL /TRUE COPY/ sts P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.7083 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 24[th] day of February 2016 JUDGMENT Against Exts.P1 to P5 Assessment orders, petitioner preferredExt.P6 series of appeals before the 2[nd] respondent. Along with theappeal, the petitioner had also preferred Ext.P12 series of staypetitions. The 2[nd] respondent has now passed Ext.P13 order on thestay petitions directing the petitioner to pay amount ofRs.31,84,508/- as a condition for the grant of stay against recoveryof the balance amounts confirmed against the petitioner videExts.P1 to P5 assessment orders. 2. In the writ petition, the petitioner impugns the saidconditional order of stay, inter alia, on the ground that the 2[nd]respondent had not exercised his discretion validly while passingthe said order. 3. I have heard the learned counsel for the petitioner and alsothe learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and submissions made across the bar, I dispose the writ petition withthe following directions:- (i) In Ext.P13 order, the 2[nd] respondentdoes not state reasons as to why the petitionerwas required to deposit the amounts as acondition for the grant of stay. This Court hasheld in Archana Agencies v CommercialTax Officer - 2014 (2) KLT 715that anauthority considering a stay petition is boundto give reasons even while granting conditionalstay. (ii) Ext.P13 order is quashed and the 2[nd]respondent is directed to reconsider the matterand pass fresh orders in the stay petitions,within one month from the date of receipt of acopy of this judgment after hearing thepetitioner. (iii) Recovery steps, if any, initiatedagainst the petitioner shall be kept inabeyance till such time as fresh orders arepassed by the 2[nd] respondent as directedabove and communicated to the petitioner. sm/ Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE