Wp(C)/9871/2019 Of Mathew K.cherian v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY ,THE 01ST DAY OF APRIL 2019 / 11TH CHAITHRA, 1941WP(C).No. 9871 of 2019 PETITIONER: MATHEW K.CHERIANAGED 62 YEARSS/O. CHERIAN,KOSAMATTAM HOUSE, MANGANAM.P.O,KOTTAYAM-686 018. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.DIVYA RAVINDRANSMT.NISHA JOHNSRI.R.BHASKARA KRISHNANSRI.V.P.NARAYANAN RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE,KOTTAYAM-686 001.2THE COMMISSIONER OF INCOME TAX(APPEALS)-III,28/243,'POORNIMA',NEAR MANORAMA JUNCTION,PANAMPILLY NAGAR, KOCHI-682 036. SC SRI. JOSE JOSEPH., SRI. NAVNEETH N NATH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9871 of 2019 -2- JUDGMENT Heard Sri. V.P Narayanan the learned counsel for thepetitioner and Sri.Navneeth N. Nath, appeared on behalf of thelearned Standing Counsel for the respondents. 2. The petitioner challenges Ext.P4 order passed by the 2[nd] respondent as completely unsustainable. In the facts andcircumstances of the case, the non-consideration of thegrounds urged by the petitioner is evident from theunreasoned and brief order made in Ext.P4. The counsel forthe petitioner to bring home his contention invites theattention of this Court to Ext.P4, which reads thus: “Please refer to your request for stay of demand foraforesaid Assessment Year.2.With respect to your above request, this is to inform youthat stay of demand in your case can only be granted if you havedeposited 20% of the total outstanding demand. In case you havepaid the aforesaid demand, the recovery proceedings for theaforesaid demand is to be stayed till the disposal of your appealsbefore the undersigned. 3.In the light of the above, the above referred stay petitionpending in this office stands disposed off“. WP(C).No. 9871 of 2019 3. Therefore, he prays for, firstly setting aside Ext.P4 andgrant stay pending disposal of the appeal. 4. The counsel appearing for the respondents byreferring to the order under appeal, tries to sustain Ext.P4 bycontending that the 2[nd] respondent having regard to thescheme of the Act, the grounds urged etc., has put thepetitioner on the condition of 20%, which the statute stipulatesin this behalf. Without prejudice to his first contention, hecontends that this Court if for any reason is not convinced withthe brief order Ext.P4. The Ext.P4 could be set aside. Stayapplication is sent back to the 2nd respondent for considerationand disposal in accordance with law. To appreciate the rivalcontentions to the extent required, this Court has gonethrough the record and prima facie is in agreement with thecontention urged by the petitioner that Ext.P4 suffers from toomuch of brevity and for uninformed reasons and grounds the WP(C).No. 9871 of 2019 petitioner is put on the condition of depositing 20% of disputedtax amount. Hence, order Ext.P4 is set aside and matterremitted to 2[nd] respondent for consideration and disposal ofExt.P2(a) stay petition, as expeditiously as possible, and passorders within six weeks from today. The respondents aredirected not to take coercive steps for six weeks from today. Sd/- S.V.BHATTIJUDGE JS/01.04 WP(C).No. 9871 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED31.12.2017 ALOGN WITH DEMAND NOTICE ANDCOMPUTATION OF INCOME FOR THE ASST.YEAR2015-16 PASSED BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED5.2.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2 ATRUE COPY OF STAY PETITION DATED 7-2-2018 SUBMITTED BY THE PETITIONER BEFORETHE 2ND RESPONDENT. EXHIBIT P2 B TRUE COPY OF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL DATED 5-2-2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Sd/- S.V.BHATTIJUDGE JS/01.04 WP(C).No. 9871 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED31.12.2017 ALOGN WITH DEMAND NOTICE ANDCOMPUTATION OF INCOME FOR THE ASST.YEAR2015-16 PASSED BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED5.2.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2 ATRUE COPY OF STAY PETITION DATED 7-2-2018 SUBMITTED BY THE PETITIONER BEFORETHE 2ND RESPONDENT. EXHIBIT P2 B TRUE COPY OF PETITION FOR CONDONATION OF DELAY IN FILING THE APPEAL DATED 5-2-2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3TRUE COPY OF THE ORDER U/S. 220(6) DATED 19-2-2018 PASSED BY THE 1ST RESPONDENT EXHIBIT P4TRUE COPY OF THE ORDER NO. CIT(A)-III/ITA-14/STAY PETITION/2018-19 DATED 28-02-2019 ISSUED BY THE 2ND RESPONDENT.