K.K.J.FOUNDATIONS V. THE COMMISSIONER OF INCOME TAX (APPEALS III)

WP(C)/4413/2016

AI Insights

The case involves K.K.J. Foundations, represented by its secretary Joy Varghese, who filed a writ petition against the Commissioner of Income Tax (Appeals III) and the Deputy Commissioner of Income Tax (Exemptions). The petitioner challenged the initiation of coercive proceedings for the assessment year 2006-07, despite having pending appeals and applications (for stay and condonation of delay) before the first respondent. The petitioner argued that there was no presiding officer in the Tribunal to address these pending matters. The court decided to stay the recovery proceedings temporarily, pending the resolution of the stay and delay condonation applications.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 699572 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-02-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: B SHENOY; K V GEORGE; P N NAIR; P S GIREESH; RIYAL DEVASSY
• Keywords: Appeal; Assessment Order; Condonation of delay; Income Tax; Stay Petition
• Section: 154; 12AA

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY , THE 5TH DAY OF FEBRUARY 2016/16TH MAGHA, 1937 WP(C).No. 4413 of 2016 (B) -------------------------------------------- PETITIONER(S) : -------------------------- K.K.J.FOUNDATIONS, NAYANA GARDENS, POONKUTTY, ELANJI P.O- 686 665, ERNAKULAM DISTRICT, REPRESENTED BY ITS SECRETARY, JOY VARGHESE, AGED 70 YEARS, SON OF VARKEY. BY ADVS.SRI.B.ASHOK SHENOY SRI.K.V.GEORGE SRI.P.N.RAJAGOPALAN NAIR SRI.P.S.GIREESH SRI.RIYAL DEVASSY RESPONDENT(S) : ---------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS III), POORNIMA BUILDING, NEAR MANORAME JUNCTION, ERNAKULAM, KOCHI- 682 034. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), C.R.BUILDING, I.S.PRESS ROAD, KOCHI- 682 018. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 4413 of 2016 (B) -------------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : ----------------------------------------- EXHIBIT P1: TRUE COPY OF ASSESSMENT ORDER DATED 31.12.2008 ISSUED IN RESPECT OF PETITIONER UNDER PERMANENT ACCOUNT NUMBER AAATK6120D, FOR ASSESSMENT YEAR 2006-2007. EXHIBIT P2: TRUE COPY OF ORDER UNDER SECTION 154 OF INCOME TAX ACT 1961, DATED 17.04.2009 ISSUED TO PETITIONER FOR ASSESSMENT YEAR 2006-2007 BY 2ND RESPONDENT. EXHIBIT P3: TRUE COPY OF APPELLATE ORDER DATED 23.09.2013 ISSUED TO PETITIONER FOR THE ASSESSMENT YEAR 2006-2007 BY 1ST RESPONDENT IN APPEAL NO.ITA2/R-II/E/CIT-II/2009-2010. EXHIBIT P4: TRUE COPY OF ORDER DATED 27.06.2014 PASSED BY INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO.756/COCH/2013. EXHIBIT P5: TRUE COPY OF THE JUDGMENT DATED 08.09.2015 IN I.T.A.NO.242 OF 2014 OF THIS HON'BLE COURT. EXHIBIT P6: TRUE COPY OF THE APPEAL DATED 05.08.204, FILED BY PETITIONER BEFORE 1ST RESPONDENT, PENDING AS ITA37/R-4/CIT(A)II/14-15. EXHIBIT P7: TRUE COPY OF PETITION FOR CONDONATION OF DELAY DATED 05.08.2014 FILED BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P8: TRUE COPY OF NOTICE NO.F.NO.AAATK6120D DATED 07.12.2015 ISSUED BY 2ND RESPONDENT TO PETITIONER. EXHIBIT P9: TRUE COPY OF REPRESENTATION DATED 16.12.2015 SUBMITTED BY PETITIONER'S AUTHORIZED REPRESENTATIVE, CA.K.NITHYANANDA KAMATH, F.C.A, CHARTED ACCOUNT BEFORE 2ND RESPONDENT. EXHIBIT P10: TRUE COPY OF PETITIONER FOR STA Y DATED 06.01.2016 FILED BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P11: TRUE COPY OF LETTER F.NO.AATK6120D/2006-2007 DATED 15.01.2016 ISSUED BY 2ND RESPONDENT TO THE PETITIONER. RESPONDENT(S)' EXHIBITS : NIL ------------------------------------------- //TRUE COPY// P.A.TO JUDGE. Msd. K. VINOD CHANDRAN, J. ===================== W.P.(C) No.4413 of 2016 - B ====================== Dated this the 05th day of February, 2016 J U D G M E N T Ext.P1 is the assessment order passed against the petitioner for the assessment year 2006-07, under Section 12AA of the Income Tax Act, 1961, against which, petitioner filed Ext.P6 appeal, which is accompanied by Ext.P10 stay petition and also Ext.P7 application for condonation of delay, before the 1st respondent. Appeal, stay petition and delay condonation application are pending before the 1st respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. The petitioner also contends that at present there is no presiding officer in the Tribunal. 2 W.P.(C) No.4413 of 2016 - B 2. In the above circumstances, it is only proper that, the coercive proceedings be stayed until orders are passed in Exts.P10 and P7, which orders shall determine the matter thereafter. 3. There shall now be a stay of recovery on condition of the petitioner paying 25% of the amounts, subject however to the consideration of the application of condonation of delay and stay petition; on passing orders in which the matter shall be governed by such orders. Writ petition disposed of. Sd/- K. VINOD CHANDRAN, JUDGE SB/05/02/2016 // true copy // P.A to Judge "