Wp(C)/9147/2020 Of United Club v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN THURSDAY, THE 25TH DAY OF JUNE 2020 / 4TH ASHADHA, 1942WP(C).No.9147 OF 2020(P) PETITIONER/S: UNITED CLUB, MANGALASSERY, KORATTY, THRISSUR DISTRICT, PIN 680 308 REPRESENTED BY ITS PRESIDENT SHRI P.V ANTU BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.C.K.SHERINSRI.V.P.NARAYANAN RESPONDENT/S: 1THE INCOME TAX OFFICERWARD -2(5), SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001 2THE COMMISSIOENR OF INCOME TAX (APPEALS)AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001 R1-2 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)R1-2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON25.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENTDated this the 25th day of June 2020 The petitioner is a private club, which was assessed for income tax for the years, 2013-14 and2014-15 as per Exts.P1 and P2 orders. Challenging theassessment orders, the petitioner has preferred Exts.P3and P4 appeals along with Exts.P3(a) and P4(a) staypetitions. The appeal against Ext.P1 assessment orderfor the year 2013-14 is filed within time. The learnedcounsel for the petitioner raises a specific contentionthat though the petitioner had filed a rectificationapplication against Ext.P1 order the same was rejected.That order, dated 05.03.2020 was served on thepetitioner only on 12.03.2020, but the petitioner's bankaccount was attached in the meanwhile. 2. As far as the assessment year 2014-15 is concerned, it is an admitted case that there is delay infiling the appeal, for the condonation of which, thepetitioner has preferred Ext.P6. The limited reliefsought in the writ petition is for consideration of theappeals and the stay petitions, as also the petitioner'srequest for lifting the attachment. 3. I have heard the learned Standing Counsel for the Income tax also. 4. Considering the limited relief prayed for, the writ petition is disposed of directing the 2[nd] respondentto consider the stay petition Exts.P3(a) filed againstExt.P1, within a period of one month from the date ofreceipt of a copy of this judgment. Needless to say that,while considering the stay petitions, the petitioner'srequest for lifting of the attachment will also beaddressed. 5. As far as the assessment for the year 2014-15 is concerned, there being a delay in filing the appeal andthe petitioner having filed Ext.P6 application forcondonation of delay, the 2[nd] respondent shall endeavor to consider Ext.P6 application as expeditiously aspossible. The writ petition is disposed of accordingly. SB/25/06/2020 Sd/-V.G.ARUNJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 12-03-2015 FOR AY--2013-14 RECEIVED THROUGH INTERNET03-2015 FOR AY--2013-14 RECEIVED THROUGH INTERNET EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 11-04-2019 FOR AY- 2014-15 RECEIVED THROUGH INTERNET04-2019 FOR AY- 2014-15 RECEIVED THROUGH INTERNET EXHIBIT P3TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17-03-2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-1417-03-2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P3 ATRUE COPY OF THE STAY PETITION DATED 16-03- 2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 16-03-2020 FOR THE ASSESSMENT YEAR 2013-14RESPONDENT DATED 16-03-2020 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17-03-2020 FILED BY THE PETITIONER BEFORE FOR AY-2014-1517-03-2020 FILED BY THE PETITIONER BEFORE FOR AY-2014-15 EXHIBIT P4 ATRUE COPY OF THE STAY PETITION DATED 16-03-2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY-2014-152020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY-2014-15 EXHIBIT P3 ATRUE COPY OF THE STAY PETITION DATED 16-03- 2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 16-03-2020 FOR THE ASSESSMENT YEAR 2013-14RESPONDENT DATED 16-03-2020 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17-03-2020 FILED BY THE PETITIONER BEFORE FOR AY-2014-1517-03-2020 FILED BY THE PETITIONER BEFORE FOR AY-2014-15 EXHIBIT P4 ATRUE COPY OF THE STAY PETITION DATED 16-03-2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY-2014-152020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY-2014-15 EXHIBIT P5TRUE COPY OF THE CIRCULAR F. NO. 404/72/93-ITCC ISSUED BY CBDT DATED 31-07-2017ITCC ISSUED BY CBDT DATED 31-07-2017 EXHIBIT P6TRUE COPY OF THE DELAY CONDONATION PETITION DTD. 16.3.2020 FILED BEFORE THE 2ND RESPONDENT DTD. 16.3.2020 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P7TRUE COPY OF INTIMATION FROM SOUTH INDIAN BANK (KORATTY SOUTH BRANCH) DATED 5.6.2020BANK (KORATTY SOUTH BRANCH) DATED 5.6.2020 EXHIBIT P8TRUE COPY OF INTIMATION FROM KERALA GRAMIN BAN (KORATTY BRANCH) DTATED 5.6.2020BAN (KORATTY BRANCH) DTATED 5.6.2020 EXHIBIT P9TRUE COPY OF INTIMATION FROM STATE BANK OF INDIA (KORATTY BRANCH) DATED 5.6.2020 // true copy // P.A to JudgeINDIA (KORATTY BRANCH) DATED 5.6.2020 // true copy // P.A to Judge