M/S ESSEN TRADING COMPANY V. UNION OF INDIA

WP(C)/3877/2013

AI Insights

The case involves M/S Essen Trading Company, represented by its partner Mr. E.N. Gopakumar, who filed a writ petition against the Union of India and its tax officials concerning multiple assessment orders for the years 2005-06 to 2010-11. The petitioner had appealed these assessment orders to the Commissioner of Income Tax (Appeals) and filed stay petitions with both the Commissioner and the Deputy Commissioner of Income Tax, seeking to halt coercive tax recovery actions pending the appeals. The primary legal issue was the delay in the consideration of these stay petitions, which the petitioner argued was causing undue hardship.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 722438 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-02-2013
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M GOPIKRISHNAN NAMBIAR; P GOPINATH; P BENNY THOMAS; K MATHAI; PREETHA NAIR
• Keywords: 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 FRIDAY, THE 8TH DAY OF FEBRUARY 2013/19TH MAGHA 1934 WP(C).No. 3877 of 2013 (H) -------------------------- PETITIONER(S): -------------------------- M/S. ESSEN TRADING COMPANY, PALLISSERY, ANNAMANADA.P.O., THRISSUR-680 741, REPRESENTED BY ITS PARTNER MR.E.N.GOPAKUMAR. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT(S): ---------------------------- 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 004. 2. COMMISSIONER OF INCOME TAX (APPEALS), 6TH FLOOR, KERA BHAVAN, S R V H S ROAD, KOCHI-682 011. 3. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, ERNAKULAM, KOCHI-682 018. BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-02-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.3877/2013 APPENDIX PETITIONER(S) EXHIBITS P1- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2005-06 DATED 30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P2- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07 DATED 30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P3- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P4- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P5- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P6- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-11 DATED 30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P7- TRUE COPY OF THE APPEAL FOR THE YEAR 2005-06 DATED 27.01.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P8- TRUE COPY OF THE APPEAL FOR THE YEAR 2006-07 DATED 27.01.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P9- TRUE COPY OF THE APPEAL FOR THE YEAR 2007-08 DATED 27.01.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P10- TRUE COPY OF THE APPEAL FOR THE YEAR 2008-09 DATED 27.01.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P11- TRUE COPY OF THE APPEAL FOR THE YEAR 2009-10 DATED 27.01.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P12- TRUE COPY OF THE APPEAL FOR THE YEAR 2010-11 DATED 27.01.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P13- TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 30.01.2012. P14- TRUE COPY OF THE STAY PETITION DATED 09.01.2013 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. P15- TRUE COPY OF THE STATEMENT SHOWING PARTICULARS OF CHEQUES PAYABLE EVERY MONTH TOWARDS PAYMENT OF TAX ARREARS. sts 2/- -2- WP(C)NO.3877/2013 P16- TRUE COPY OF THE STAY PETITION FOR THE 2005-06 DATED 07.02.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P17- TRUE COPY OF THE STAY PETITION FOR THE 2006-07 DATED 07.02.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P18- TRUE COPY OF THE STAY PETITION FOR THE 2007-08 DATED 07.02.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P19- TRUE COPY OF THE STAY PETITION FOR THE 2008-09 DATED 07.02.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P20- TRUE COPY OF THE STAY PETITION FOR THE 2009-10 DATED 07.02.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P21- TRUE COPY OF THE STAY PETITION FOR THE 2010-11 DATED 07.02.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts P.R.RAMACHANDRA MENON, J. - - - - - - - - - - - - - - - - - - - - - W.P.(c) No.3877 OF 2013 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8th day of February, 2013 JUDGMENT Exts.P1 to P6 assessment orders in respect of the assessment years 2005-06 to 2010-11 are pending consideration before the second respondent by way of appeals preferred as Exts.P7 to P12. The petitioner has preferred Exts.P13 and P14 applications for stay before the 3rd respondent. The petitioner has also preferred Exts.P16 to P21 petitions for stay before the second respondent. The learned counsel for the petitioner submits that the petitioner will be satisfied if a direction is given to the second respondent to consider and pass appropriate orders on Exts.P16 to P21 petitions for stay within a reasonable time and to intercept the coercive proceedings in the meantime. 2. Heard the learned Standing Counsel appearing for the respondents as well. 3. Considering the facts and circumstances, there will be a W.P.(C)No.3877/13 2 direction to the second respondent to consider and pass appropriate orders on Exts.P16 to P21 interlocutory applications for stay in accordance with law at the earliest, at any rate within 'one month' from the date of receipt of a copy of this judgment. Coercive proceedings if any shall be kept in abeyance till such time. The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the second respondent for further steps. P.R.RAMACHANDRA MENON JUDGE sv. W.P.(C)No.3877/13 2 "