Wp(C)/9439/2020 Of M/S.new Star Electronics v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT: THE HONOURABLE MR. JUSTICE A.K. JAYASANKARAN NAMBIAR& THE HONOURABLE MR. JUSTICE SHAJI P. CHALY SATURDAY, THE 11[th] DAY OF APRIL, 2020/22[nd] CHAITHRA, 1941W.P.(C).No. 9439 OF 2020 -PETITIONER: M/s.New Star Electronics, Star Shopping Complex,Town Hall Road, Kunnamkulam – 680503Thrissur District, Represented by its Partner Mr. K.A. Manoj Kumar. By Adv. Sri. A. Kumar RESPONDENTS: 1. Income Tax OfficerWard-2, West Nada, Ward-2, West Nada, Guruvayoor – 680101. 2. The Principal Commissioner of Income Tax Aayakar Bhavan, Income Tax Office, Shakthanthampuran Nagar, Thrissur - 680001. Aayakar Bhavan, Income Tax Office, Shakthanthampuran Nagar, Thrissur - 680001. 3. The Commissioner of Income Tax (Appeals) Aayakar Bhavan, Income Tax Office, Shakthanthampuran Nagar, Thrissur - 680001.Aayakar Bhavan, Income Tax Office, Shakthanthampuran Nagar, Thrissur - 680001. By Sri.Jose Joseph, SC, Income Tax Department Adv.Sri.Navneeth N. Nath This Writ Petition having come up for admission on 11/04/2020, the Court on the same day passed the following:- A.K. JAYASANKARAN NAMBIAR, J. &SHAJI P. CHALY, J. ------------------------------- WP(C).No. 9439 OF 2020 ----------------------------------- Dated this the 11[th] day of April, 2020 J U D G M E N T A.K. Jayasankaran Nambiar, J. Against Ext.P1 series of assessment orders under the Income Tax Act, thepetitioner has preferred Ext.P2 series of appeals before the 3[rd] respondent. Inthe meanwhile, the petitioner had approached the Assessing Authority withpetitions under Section 220(6) of the Income Tax Act, which was disposed by theAssessing Authority by Ext.P4 series of orders, requiring the petitioner to pay20% of the disputed demand pending disposal of the appeals. On an applicationpreferred by the petitioner before the Principal Commissioner of Income Tax [2[nd]respondent], Ext.P6 order was passed reducing the amount to 15% of thedisputed demand. It is aggrieved by the said direction, and praying for acomplete stay of recovery proceedings pending disposal of the writ petition andthe appeals before the Appellate Authority that the petitioner had approachedthis Court through the present writ petition. 2. We have heard Sri. A. Kumar, the learned counsel appearing for thepetitioner and also Sri.Jose Joseph, the learned Standing Counsel duly instructedby Sri.Navneeth N. Nath, the learned counsel for the respondents. 3. On a consideration of the facts and circumstances of the case as also thesubmissions made across the Bar, we find that the petitioner is ready to pay an amount of Rs.25,00,000/- [Rupees Twenty Five lakhs only] as against thedemand in Ext.P6 order pending disposal of the appeals by the AppellateAuthority. Taking note of the peculiar situation that existed during the pandemicperiod when the petitioner’s business has come under a lockdown, we deem itappropriate to dispose this writ petition by directing the 3[rd] respondent, beforewhom Ext.P2 series of appeals are pending, to consider and pass orders on thesame, after hearing the petitioner, within six months from the date of receipt ofa copy of this judgment. It is made clear that on the petitioner paying anamount of Rs.25,00,000/- within two months, there shall be a stay of recovery ofbalance amounts confirmed against the petitioner by the assessment orders tillsuch time as the 3[rd] respondent passes orders in the appeals and communicatethose orders to the petitioner. The writ petition is disposed as above. (Sd/-)A.K.JAYASANKARAN NAMBIAR JUDGE prp/11/4/2020 (Sd/-) SHAJI P. CHALY JUDGE APPENDIX PETITIONERS EXHIBITS: EXT.P1: TRUE COPY OF THE ORDER OF ASSESSMENT DATED 19.12.2019 FOR AY 2012-13.2012-13. EXT.P1(A): TRUE COPY OF THE ORDER OF ASSESSMENT DATED 19.12.2019 FOR AY 2013-14.2013-14. The writ petition is disposed as above. (Sd/-)A.K.JAYASANKARAN NAMBIAR JUDGE prp/11/4/2020 (Sd/-) SHAJI P. CHALY JUDGE APPENDIX PETITIONERS EXHIBITS: EXT.P1: TRUE COPY OF THE ORDER OF ASSESSMENT DATED 19.12.2019 FOR AY 2012-13.2012-13. EXT.P1(A): TRUE COPY OF THE ORDER OF ASSESSMENT DATED 19.12.2019 FOR AY 2013-14.2013-14. EXT.P1(B): TRUE COPY OF THE ORDER OF ASSESSMENT DATED 23.12.2019 FOR AY 2014-15.2014-15. EXT.P1(C): TRUE COPY OF THE ORDER OF ASSESSMENT DATED 20.12.2019 FOR AY 2015-16.2015-16. EXT.P1(D): TRUE COPY OF THE ORDER OF ASSESSMENT DATED 19.12.2019 FOR AY 2016-17.2016-17. EXT.P1(E): TRUE COPY OF THE ORDER OF ASSESSMENT DATED 19.12.2019 FOR AY 2017-18.2017-18. EXT.P2: TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 20.01.2020 FOR AY 2012-13.AY 2012-13. EXT.P2(A): TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 18.01.2020 FOR AY 2013-14.AY 2013-14. EXT.P2(B): TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 18.01.2020 FOR AY 2014-15.AY 2014-15. EXT.P2©: TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17.01.2020 FOR AY 2015-16.AY 2015-16. EXT.P2(D): TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17.01.2020 FOR AY 2016-17.AY 2016-17. EXT.P2(E): TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 06.01.2020 FOR AY 2017-18.AY 2017-18. EXT.P3: TRUE COPY OF THE APPLICATION FOR STAY DATED 27.01.2020 FILED BEFORE THE 1 RESPONDENT.BEFORE THE 1 RESPONDENT. EXT.P4: TRUE COPY OF THE ORDER DATED 13.02.2020 PASSED BY THE 1 RESPONDENT FOR AY 2012-13.RESPONDENT FOR AY 2012-13. EXT.P4(A): TRUE COPY OF THE ORDER DATED 13.02.2020 PASSED BY THE 1 RESPONDENT FOR AY 2013-14.RESPONDENT FOR AY 2013-14. EXT.P4(B): TRUE COPY OF THE ORDER DATED 13.02.2020 PASSED BY THE 1 RESPONDENT FOR AY 2014-15.RESPONDENT FOR AY 2014-15. EXT.P4©: TRUE COPY OF THE ORDER DATED 13.02.2020 PASSED BY THE 1 RESPONDENT FOR AY 2015-16.RESPONDENT FOR AY 2015-16. EXT.P4(D): TRUE COPY OF THE ORDER DATED 13.02.2020 PASSED BY THE 1 RESPONDENT FOR AY 2016-17.RESPONDENT FOR AY 2016-17. EXT.P4(E): TRUE COPY OF THE ORDER DATED 13.02.2020 PASSED BY THE 1 RESPONDENT FOR AY 2017-18.RESPONDENT FOR AY 2017-18. EXT.P5: TRUE COPY OF THE APPLICATION FOR STAY DATED 19.02.20202 FILED BEFORE THE 2 RESPONDENT.BEFORE THE 2 RESPONDENT. EXT.P6: TRUE COPY OF THE ORDER DATED 12.03.2020 PASSED BY THE 2 RESPONDENT FOR AY 2012-13 TO 2017-18.RESPONDENT FOR AY 2012-13 TO 2017-18. RESPONDENTS EXHIBITS: NIL.