CRONOS CONSULTING INDIA PVT. LTD V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/9404/2014

AI Insights

Cronos Consulting India Pvt. Ltd., formerly AE Software Solutions Pvt. Ltd., filed a writ petition challenging the coercive steps taken by the Assistant Commissioner of Income Tax despite the pendency of their appeal and stay petition regarding the assessment year 2010-11. The petitioner had previously faced an adverse assessment order (Ext.P2) and subsequent appeal dismissal (Ext.P4) by the Commissioner of Income Tax (Appeals). They sought relief from the High Court to halt the coercive actions until their stay petition (Ext.P6) before the Income Tax Appellate Tribunal was decided. The court's intervention was to ensure that the legal proceedings were respected and that the petitioner was not subjected to undue pressure while their appeals were still pending.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 767692 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 31-03-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOESEPH JOSEPH; SHOBA EAPEN
• Assessee Lawyers: JOSEPH MARKOSE
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 31ST DAY OF MARCH 2014/10TH CHAITHRA, 1936 WP(C).No. 9404 of 2014 (A) --------------------------- PETITIONER : -------------------------- CRONOS CONSULTING INDIA PVT. LTD., (FORMERLY AE SOFTWARE SOLUTIONS PVT. LTD), GAYATHRI BLOCK, TECHNOPARK, TRIVANDRUM-695 581, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER MR.MANOJ NIRMALA SUKUMARAN. BY SRI.JOSEPH MARKOSE,SENIOR ADVOCATE ADVS.SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN RESPONDENT(S): ---------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), THIRUVANANTHAPURAM-695 003. 2. COMMISSIONER INCOME OF TAX (APPEALS), THIRUVANANTHAPURAM-695 003. 3. INCOME TAX APPELLATE TRIBUNAL, KAKKANAD, KOCHI-682 037. R1 & R2 BY SRI.JOSE JOSEPH, SC, INCOME TAX R3 BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 9404 of 2014 (A) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1. TRUE COPY OF THE LICENSE DATED 2/1/2008 ISSUED BY THE SOFTWARE TECHNOLOGY PARKS OF INDIA. EXHIBIT P2. TRUE COPY OF THE ORDER DATED 25/2/2013 PASSED BY THE 1ST RESPONDENT FOR 2010-11 EXHIBIT P3. TRUE COPY OF JUDGMENT DATED 1/7/2013 PASSED BY THIS HON'BLE COURT IN WPC NO.17395/2013. EXHIBIT P4. TRUE COPY OF APPELLATE ORDER DATED 5/2/2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TRIVANDRUM. EXHIBIT P5. TRUE COPY OF SECOND APPEAL DATED 25/3/2014 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P6. TRUE COPY OF THE STAY PETITION DATED 25/3/2014 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P7. TRUE COPY OF INTIMATION DATED 14/3/2014 RECEIVED FROM THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), TRIVANDRUM. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C)No.9404 OF 2014 ......................................................................... Dated this the 31st March, 2014 J U D G M E N T Being aggrieved of Ext.P2 assessment order passed by the first respondent/Assistant Commissioner of Income Tax in respect of the assessment year 2010-11, though the petitioner preferred appeal, it was dismissed by the second respondent/Commissioner of Income Tax(Appeals)as per Ext.P4 order dated 05.02.2014. Challenging Ext.P4 order, Ext.P5 second appeal along with Ext.P6 stay petition have been filed before the 3rd respondent/Income Tax Appellate Tribunal, which are pending. The petitioner is aggrieved of the coercive steps being pursued without any regard to the pendency of the above proceedings, as borne by Ext.P7. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the third respondent/Appellate Tribunal is directed to consider and pass appropriate orders on Ext.P6 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within a period of 'six weeks' from the date of receipt of a copy of the judgment. W.P.(C)No.9404 OF 2014 2 It is made clear that till such orders are passed in Ext.P6 interlocutory application for stay, all further coercive proceedings pursuant to Ext.P7 shall be kept in abeyance. 4. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the third respondent/Appellate Tribunal for further steps. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk "