K.N.SREEKUMAR V. THE ASST COMMISSIONER OF INCOME TAX

WP(C)/31559/2017

AI Insights

The case involves K.N. Sreekumar, the petitioner, who contested a series of assessment orders issued by the Assistant Commissioner of Income Tax, Central Circle, Kottayam, for the assessment years 2006-07 to 2012-13. The petitioner filed appeals against these orders and sought interim relief to not be treated as an assessee in default during the pendency of the appeals. The 1st and 2nd respondents required the petitioner to deposit the assessed amounts in installments as a condition for not being treated as in default. Subsequently, the petitioner filed stay applications with the 3rd respondent, which were pending at the time of this writ petition.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 755400 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-10-2017
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: TOJAN VATHIKULAN; CHRISTOPHER ABRAHAM
• Assessee Lawyers: S RAJ; C T SUJA
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 6TH DAY OF OCTOBER 2017/14TH ASWINA, 1939 WP(C).No. 31559 of 2017 (T) ---------------------------- PETITIONER : --------------------- K.N.SREEKUMAR, 'SAROVARAM', KANAKKARY, ETTUMANOOR, KOTTAYAM-686 632 BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENT(S): --------------------------- 1. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 632 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, ERNAKULAM-682 011 3. THE COMMISSIONER OF INCOME TAX (APPEALS)-IV, POORNIMA BUILDING, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036 4. THE TAX RECOVERY OFFICER, CENTRAL CIRCLE, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001 R1 TO R4 BY SRI.TOJAN J. VATHIKULAM,SC SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 31559 of 2017 (T) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS --------------------------------------- EXHIBIT P1 (A) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2006-07. EXHIBIT P1 (B) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2007-08 EXHIBIT P1 (C) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2008-09 EXHIBIT P1 (D) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2009-10 EXHIBIT P1 (E) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2010-11 EXHIBIT P1 (F) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2011-12 EXHIBIT P1 (G) TRUE COPY OF THE ASSESSMENT ORDER DATED 29-3-2014 PASSED BY THE 1ST RESPONDENT FOR THE AY 2012-13 EXHIBIT P2(A) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2006-07 EXHIBIT P2(B) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2007-08 EXHIBIT P2(C) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2008-09 EXHIBIT P2(D) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2009-10 EXHIBIT P2(E) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2010-11. EXHIBIT P2(F) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2011-12. EXHIBIT P2(G) TRUE COPY OF THE MEMORANDUM OF FIRST APPEAL FILED BY THE PETITIONER FOR THE AY 2012-13. EXHIBIT P3 TRUE COPY OF THE LETTER DATED 7.5.2014 ISSUED BY THE 1ST RESPONDENT REFUSING TO GRANT STAY TILL THE DISPOSAL OF THE APPEALS. 2/- -2- WP(C).No. 31559 of 2017 (T) EXHIBIT P4 TRUE COPY OF THE CONSOLIDATED STAY PETITION DATED 7.8.2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY'S 2006-07 TO 2012-13. EXHIBIT P5 TRUE COPY OF THE NOTICES OF DEMAND DATED 13.10.2014 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT FOR THE AY'S 2006-07 TO 2012-13 EXHIBIT P6 TRUE COPY OF THE LETTER DATED 5.2.2015 ISSUED TO THE PETITIONER FROM THE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P7 TRUE COPY OF THE LETTER DATED 18.2.2015 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P8 TRUE COPY OF THE LETTER DATED 3-2-2015 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P9 TRUE COPY OF THE LETTER DATED 6.1.2016 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P10 TRUE COPY OF THE LETTER DATED 9.2.2016 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P11 TRUE COPY OF THE LETTER DATED 19.2.2016 ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT POSTING THE STAY PETITION. EXHIBIT P12 TRUE COPY OF THE LETTER DATED 3.3.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P13 TRUE COPY OF THE APPEAL POSTING NOTICE DATED 4.3.2016 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P14 TRUE COPY OF THE LETTER DATED 9.3.2016 SUBMITTED BY THE PETITIONER TO THE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P15 TRUE COPY OF THE LETTER DATED 31.3.2016 ISSUED TO THE PETITIONER FROM THE OFFICE OF THE 2ND RESPONDENT REJECTING THE STAY PETITION FOR THE AY'S 2006-07 TO 2012-13. EXHIBIT P16 TRUE COPY OF THE LETTER DATED 28.4.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P17 TRUE COPY OF THE LETTER DATED 8.9.2017 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXHIBIT P18 TRUE COPY OF THE OFFICE MEMORANDUM F.NO.404/72/93-ITCC DATED 29TH FEBRUARY 2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. EXHIBIT P19 TRUE COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)-IV, KOCHI FOR THE AY 2006-07 2/- -3- WP(C).No. 31559 of 2017 (T) EXHIBIT P19(A) COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)- IV, KOCHI FOR THE AY 2007-08 EXHIBIT P19(B) COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)- IV, KOCHI FOR THE AY 2008-09 EXHIBIT P19(C) COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)- IV, KOCHI FOR THE AY 2009-10 EXHIBIT P19(D) COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)- IV, KOCHI FOR THE AY 2010-11 EXHIBIT P19(E) COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)- IV, KOCHI FOR THE AY 2011-2012 EXHIBIT P19(F) COPY OF THE STAY PETITION DATED 5/10/2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS)- IV, KOCHI FOR THE AY 2012-2013. RESPONDENT(S)' EXHIBITS: NIL ----------------------------------------- /TRUE COPY/ P.A.TO JUDGE sts A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 31559 of 2017 ===================================================== Dated this the 6th day of October, 2017 JUDGMENT Against Ext.P1 series of assessment orders, the petitioner had preferred Ext.P2 appeals before the 3rd respondent. Thereafter, the petitioner had approached the 1st and 2nd respondents through separate applications for not treating the petitioner as an assessee in default during the pendency of the appeals before the 3rd respondent. The said applications were rejected by the said respondent, who opined that the petitioner would have to deposit the amounts in instalments as a condition for treating the petitioner as an assessee not in default during the pendency of the appeal. The petitioner, thereafter, preferred Ext.P19 series of stay applications before the 3rd respondent. 2. I have heard the learned counsel appearing for the petitioner as also the learned Standing Counsel appearing for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I direct the 3rd respondent, before whom the petitioner has preferred Ext.P19 -2- W.P.(C). No. 31559 of 2017 series of stay petitions, to consider and pass orders on the same, within a period of two months from the date of receipt of a copy of this judgment. I make it clear that recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 series of assessment orders shall be kept in abeyance, till such time as orders are passed by the 3rd respondent as directed and the order is communicated to the petitioner. It is made clear that, by virtue of the stay granted by this Court, the operation of Ext.P17 letter issued by the 1st respondent shall also be kept in abeyance, till such time as orders are passed by the 3rd respondent as directed. The writ petition is disposed as above. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das/ 06.10.2017 "