Wp(C)/8732/2017 Of Shri.mathew K.cherian v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 15TH DAY OF MARCH 2017/24TH PHALGUNA, 1938 WP(C).No. 8732 of 2017 (N) --------------------------- PETITIONER(S): ------------- SHRI.MATHEW K.CHERIAN,S/O.CHERIAN,AGED 60 YEARS,KOSAMATTAM HOUSE,MANGANAM P.O.,KOTTAYAM-686 018 BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.VANDANA MENON SMT.DIVYA RAVINDRAN SMT.MERLIN MANSY RESPONDENT(S): -------------- 1.THE DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, KOTTAYAM 686 001CENTRAL CIRCLE, KOTTAYAM 686 001 2.THE COMMISSIONER OF INCOME TAX (APPEALS)-IV,28/243, “POORNIMA”,28/243, “POORNIMA”, NEAR MANORAMA JUNCTION,PANAMPILLY NAGAR,KOCHI-682 036 3.THE ASSISTANT REGISTRAR,INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH, 1ST FLOOR,(BLOCK C-I & C-II), KENDRIYA BHAVAN,INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH, 1ST FLOOR,(BLOCK C-I & C-II), KENDRIYA BHAVAN, OPP.CSEZ, KAKKANAD, COCHIN 682 037 R1-R3 BY ADVS. SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.P.K.R.MENON, SR.COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8732 of 2017 (N) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1TRUE COPY OF ASSESSMENT ORDER DATED 29.12.2011 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2004-05 PASSED BY THE FIRST RESPONDENT DEMAND NOTICE FOR THE ASST. YEAR 2004-05 PASSED BY THE FIRST RESPONDENT P2TRUE COPY OF ASSESSMENT ORDER DATED 29.12.2011 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2005-06 PASSED BY THE FIRST RESPONDENTDEMAND NOTICE FOR THE ASST. YEAR 2005-06 PASSED BY THE FIRST RESPONDENT P3TRUE COPY OF ASSESSMENT ORDER DATED 29.12.2011 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2007-08 PASSED BY THE FIRST RESPONDENTDEMAND NOTICE FOR THE ASST. YEAR 2007-08 PASSED BY THE FIRST RESPONDENT P4TRUE COPY OF ASSESSMENT ORDER DATED 29.12.2011 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2010-11 PASSED BY THE FIRST RESPONDENTDEMAND NOTICE FOR THE ASST. YEAR 2010-11 PASSED BY THE FIRST RESPONDENT P5TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT IN ITA NO.38/CENT/KTM/CIT (A)-III/2011-12 DATED 15.09.2016 FOR THEASST. YEAR 2004-05 NO.38/CENT/KTM/CIT (A)-III/2011-12 DATED 15.09.2016 FOR THEASST. YEAR 2004-05 P6TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT IN ITA NO.39/CENT/KTM/CIT (A)-III/2011-12 DATED 26.09.2016 FOR THEASST. YEAR 2005-06 NO.39/CENT/KTM/CIT (A)-III/2011-12 DATED 26.09.2016 FOR THEASST. YEAR 2005-06 P7TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT IN ITA NO.41/CENT/KTM/CIT (A)-III/2011-12 DATED 05.10.2016 FOR THEASST. YEAR 2007-08NO.41/CENT/KTM/CIT (A)-III/2011-12 DATED 05.10.2016 FOR THEASST. YEAR 2007-08 P8TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT IN ITA NO.44/CENT/KTM/CIT (A)-III/2011-12 DATED 07.10.2016 FOR THEASST. YEAR 2010-11NO.44/CENT/KTM/CIT (A)-III/2011-12 DATED 07.10.2016 FOR THEASST. YEAR 2010-11 P9TRUE COPY OF THE MODIFIED ORDER DATED 28.10.2016 FOR 2004-05 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE 05 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE P10TRUE COPY OF THE MODIFIED ORDER DATED 28.10.2016 FOR 2005-06 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE 06 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE P11TRUE COPY OF THE MODIFIED ORDER DATED 28.10.2016 FOR 2007-08 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE 08 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE P12TRUE COPY OF THE MODIFIED ORDER DATED 28.10.2016 FOR 2010-11 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE 11 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE SKG WP(C).No. 8732 of 2017 (N) --------------------------- P13TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.12.2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2004-05SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2004-05 P10TRUE COPY OF THE MODIFIED ORDER DATED 28.10.2016 FOR 2005-06 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE 06 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE P11TRUE COPY OF THE MODIFIED ORDER DATED 28.10.2016 FOR 2007-08 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE 08 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE P12TRUE COPY OF THE MODIFIED ORDER DATED 28.10.2016 FOR 2010-11 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE 11 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE SKG WP(C).No. 8732 of 2017 (N) --------------------------- P13TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.12.2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2004-05SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2004-05 P13(a)TRUE COPY OF THE STAY PETITION DATED 06.03.2017 SUBMITTEDBY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2004-05BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2004-05 P14TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.12.2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2005-06SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2005-06 P14(a)TRUE COPY OF THE STAY PETITION DATED 06.03.2017 SUBMITTEDBY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2005-06BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2005-06 P15TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.12.2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2007-08SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2007-08 P15(a)TRUE COPY OF THE STAY PETITION DATED 04.03.2017 SUBMITTEDBY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2007-08BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2007-08 P16TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.12.2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2010-11SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2010-11 P16(a)TRUE COPY OF THE STAY PETITION DATED 06.03.2017 SUBMITTEDBY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2010-11BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2010-11 RESPONDENT(S)' EXHIBITS ----------------------- NIL /TRUE COPY/ P.S. TO JUDGE K. VINOD CHANDRAN, J. ===================== W.P.(C)No.8732 of 2017 - N =========================Dated this the 15[th] day of March, 2017 J U D G M E N T The petitioner is concerned with the recovery effected when the appeals at Exts.P13 to P16 are pendingbefore the 3[rd] respondent. It is also submitted that Exts.P13(a)to P16(a) applications for stay also have been filed. 2. The learned Counsel appearing for the petitioner submits that there is no Tribunal sitting as of now. Thelearned Senior Counsel appearing for the Department submitsthat there is a sitting of the Tribunal, at present for twoweeks. In such circumstance, the Tribunal would take up thestay petitions in the above appeals ie; Exts.P13(a) to P16(a) andconsider it on 24.03.2017. Both the parties shall co-operateand ensure that their representatives are present before theTribunal on that date. The recovery shall stand stayed till W.P.(C)No.8732/2017 orders are passed in the stay petitions at Exts.P13(a) to P16(a)and on such orders being passed, the recovery shall begoverned by such orders. The writ petition would stand disposed of with theabove observations. SB/17/03/2017 // true copy // Sd/-K. VINOD CHANDRAN, JUDGE P.A to Judge