Wp(C)/8323/2022 Of Alkanz Money Exchange Private Limited v. Income Tax Officer Ward 1 (1), Thrissur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 18 DAY OF MARCH 2022 / 27TH PHALGUNA, 1943 WP(C) NO. 8323 OF 2022 PETITIONER: ALKANZ MONEY EXCHANGE PRIVATE LIMITED551, WARD XII KALLIPARAMBIL MEMORIALBUILDING, KAIPAMANGALAM P.O MOONNUPEEDIKA,THRISSUR 680681, KERALAINDIA, PIN - 680681BY ADVS.M.P.SHAMEEM AHAMEDAKHIL PHILIP MANITHOTTIYIL RESPONDENTS: 1INCOME TAX OFFICER WARD 1 (1), THRISSURAAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAN NAGAR, THRISSUR,KERALA - 680001, PIN - 6800012THE COMMISSIONER OF INCOME TAX (APPEALS), THRISSURAAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAN NAGAR, THRISSUR,KERALA - 680001, PIN - 6800013THE TAX RECOVERY OFFICER, KOZHIKKODEAAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING,MANANCHIRA, KOZHIKODE - 673001, PIN - 673001 OTHER PRESENT: SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 8323 OF 2022 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 8323 of 2022 ---------------------------------------- Dated this the 18[th] day of March, 2022 JUDGMENT Aggrieved by Ext.P1 order for the assessment year 2017-18, petitioner preferred an appeal as Ext.P3 beforethe 2[nd] respondent on 20-01-2020. In the meantime, dueto the outbreak of Covid-19 pandemic and the financialdifficulties, petitioner was called upon to submit its writtensubmissions utilizing the e-proceedings facility on orbefore 18/9/2020. Petitioner alleges to have uploaded itswritten submission as evidenced by Ext.P7 on 3/10/2020.The learned counsel for the petitioner pointed out thatdespite uploading the written submissions of the petitioneras directed by the respondents, no orders on the appealhave been issued for the last more than 18 months. 2. According to the learned counsel, while the appealis thus pending consideration, petitioner is served withExt.P10 notice demanding payment of amounts imposed WP(C) NO. 8323 OF 2022 under Ext.P1 order of assessment. The learned counselsubmits that the enforcement of the amount due underExt.P1 will create great prejudice to the petitioner,especially when the appeal is pending consideration. 3. Sri.Jose Joseph, the learned Standing Counsel forrespondents, on the other hand contended that petitionerhad already approached this Court in W.P.(C)No.6141 of2020, wherein the direction of the income tax officer todeposit 20% of the amount demanded was found to bereasonable. In spite of the aforesaid judgment, petitionerhad failed to deposit the said amount and it is in suchcircumstances that the respondents were compelled toinitiate proceedings for enforcing the amount due underExt.P1. 4. I have considered the rival contentions. After the judgment in W.P.(C)No.6141 of 2020, severe restrictionsdue to Covid-19 pandemic were introduced, including lock-down. Situation changed thereafter. This fact was noticedby the Income Tax Department itself, as seen from Ext.P6notice, wherein they directed the petitioner to submit the WP(C) NO. 8323 OF 2022 written submissions electronically in the e-proceedingsfacility on or before 18/09/2020. Though there was fewdays delay, petitioner had uploaded the writtensubmissions by 3/10/2020. In such an instance, AppellateAuthority was bound to pass final orders in the appeal.However, it is submitted that till date, final order in theappeal has not been issued. 5. Taking into consideration the aforesaid 4. I have considered the rival contentions. After the judgment in W.P.(C)No.6141 of 2020, severe restrictionsdue to Covid-19 pandemic were introduced, including lock-down. Situation changed thereafter. This fact was noticedby the Income Tax Department itself, as seen from Ext.P6notice, wherein they directed the petitioner to submit the WP(C) NO. 8323 OF 2022 written submissions electronically in the e-proceedingsfacility on or before 18/09/2020. Though there was fewdays delay, petitioner had uploaded the writtensubmissions by 3/10/2020. In such an instance, AppellateAuthority was bound to pass final orders in the appeal.However, it is submitted that till date, final order in theappeal has not been issued. 5. Taking into consideration the aforesaid circumstances, I am of the view that, this is a fit casewhere the circumstances warrant a direction to dispose ofthe appeal itself in a time bound manner. As already morethan 18 months have elapsed since the petitioner wasdirected by the respondents to upload the hearing notewhich it had in fact done, and even after that, therespondents failed issue the final order in the appeal,interests of justice demands that recovery proceedingsought not to be pursued in the meantime. 6. Treating this as a peculiar circumstance, I am ofthe view that the respondent or the Competent Appellate WP(C) NO. 8323 OF 2022 Authority must be directed to consider and dispose of theappeal in a time bound manner. 7. Accordingly, I direct the 2[nd] respondent or the Competent Appellate Authority to consider and dispose ofExt.P3 appeal after granting an opportunity of hearing tothe petitioner, as expeditiously as possible, at any rate,within three months from the date of receipt of a copy ofthis judgment. Till then all coercive proceedings againstthe petitioner pursuant to Ext.P10 will be kept inabeyance. The writ petition is disposed of. AJM Sd/- BECHU KURIAN THOMASJUDGE WP(C) NO. 8323 OF 2022 APPENDIX OF WP(C) 8323/2022 PETITIONER’S EXHIBITS : Exhibit 1COPY OF THE ASSESSMENT ORDER DATED 20.12.2019 FOR THE ASSESSMENT YEAR 2017-18.20.12.2019 FOR THE ASSESSMENT YEAR 2017-18. Exhibit P2COPY OF THE DEMAND NOTICE DATED 20.12.2019.20.12.2019. Exhibit P3COPY OF THE APPEALS FILED IN FORM NO. 35 BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS).35 BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). Exhibit P4COPY OF THE ORDER DATED 30.01.2020 PASSED BY THE INCOME TAX OFFICER WARD 1(1), THRISSUR.PASSED BY THE INCOME TAX OFFICER WARD 1(1), THRISSUR. Exhibit P5COPY OF THE JUDGMENT DATED 02.03.2020 IN WP (C) NO. 6141/2020.IN WP (C) NO. 6141/2020. Exhibit P6COPY OF THE HEARING NOTICE DATED 07.09.2020 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR.07.09.2020 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR. Exhibit P7COPY OF THE SUBMISSIONS FILED IN RESPONSE TO EXHIBIT P6 HEARING NOTICE ALONG WITH THE SCREENSHOT FROM THE E-FILING PORTAL.RESPONSE TO EXHIBIT P6 HEARING NOTICE ALONG WITH THE SCREENSHOT FROM THE E-FILING PORTAL. Exhibit P8COPY OF THE PETITION FOR STAY AND DELAYCONDONATION APPLICATION FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS).CONDONATION APPLICATION FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). Exhibit P9COPY OF THE PRINTOUT SHOWING THE REGISTRATION OF COMPLAINT NO. CBODT/E/2022/06447.REGISTRATION OF COMPLAINT NO. CBODT/E/2022/06447. Exhibit P10COPY OF THE NOTICE OF DEMAND DATED 03.03.2022 ISSUED BY THE TAX RECOVERY OFFICER, KOZHIKKODE. 03.03.2022 ISSUED BY THE TAX RECOVERY OFFICER, KOZHIKKODE. //TRUE COPY// PA TO JUDGE