M/S. KERALA STATE HOUSING BOARD V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/27707/2022

AI Insights

The case involves the Kerala State Housing Board, which faced multiple income tax assessments and penalties for different assessment years. The petitioner filed appeals against these assessments and penalties, along with applications for condonation of delay and stay petitions. The primary legal issue was whether the demands arising from these assessments and penalties should be stayed pending the decision on the appeals. The respondent Department did not object to the stay of demands. The court's decision focused on ensuring that the appellate authority considers the petitions and stays before proceeding with any recovery actions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 762152 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-01-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: V P NARAYANAN; ALAN DEV
• Keywords: Condonation of delay; Income tax assessment; Penalty; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 19TH DAY OF JANUARY 2023 / 29TH POUSHA, 1944 WP(C) NO. 27707 OF 2022 PETITIONER: M/S. KERALA STATE HOUSING BOARD KERALA STATE HOUSING BOARD, HOUSING BOARD JUNCTIION, THAMPANOOR, THIRUVANANTHAPURAM , REPRESENTED BY ITS SECRETARY, PIN - 695001 BY ADVS. V.P.NARAYANAN ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(2), THIRUVANANTHAPURAM, PIN - 695001 2 ADDITIONAL/JOINT /DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL STADIUM, DELHI, PIN - 110003 3 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN - 110003 4 THE ASSISTANT COMMISSIONER OF INCOME TAX OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE191), THIRUVANANTHAPURAM, PIN - 695001 5 THE BRANCH MANAGER, STATE BANK OF INDIA SHANTHI NAGAR BRANCH, K.S.H.B. BUILDING, GOVERNMENT PRESS ROAD, SHANTI NAGAR P O, THIRUVANANTHAPURAM , PIN - 695001 BY ADV CHRISTOPHER ABRAHAM, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.27707/2022 -2- J U D G M E N T The petitioner suffered Ext.P1 order of assessment under the provisions of Income Tax Act, 1961 for the assessment year 2012-13. Exhibit P3 order imposing penalty for the very same assessment year, Ext.P6 assessment in respect of the assessment year 2014-15, Ext.P9 assessment order in respect of the assessment year 2017-18, Ext.P12 assessment in respect of the assessment year 2018-19 and Ext.P15 penalty order of the very same year. In respect of the Ext.P1 assessment order for the assessment year 2012-13, the petitioner has filed Ext.P2 appeal. However, no stay petition has been filed as there is no demand consequent on setting off losses. However, there was an application for condonation of delay which is filed along with the appeal memorandum. In respect of Ext.P3 order imposing penalty the petitioner has filed Ext.P4 appeal and Ext.P5 stay petition along with an application for condonation of delay filed along with the appeal memorandum. In respect of Ext.P6 assessment order for the assessment year 2014-15 the petitioner has filed Ext.p7 appeal along with Ext.P8 stay petition, there is an application for condonation of delay filed along with the appeal memorandum. In respect of Ext.P9 assessment order for the assessment year 2017-18 the petitioner has preferred Ext.P10 appeal along with Ext.P11 stay application, there is an application for condonation of delay filed along with the appeal memorandum. For the assessment year 2018-19 the petitioner has filed Ext.P13 appeal against the order of assessment along with Ext.P14 stay petition, there is an application for condonation of delay filed along with the appeal memorandum. For the very same assessment year, i.e. W.P (C) No.27707/2022 -3- 2018-19 the petitioner has preferred Ext.P16 appeal against Ext.p15 order imposing penalty along with Ext.P17 applications for stay. There is an application for condonation of delay filed along with Ext.P16 appeal. The learned counsel for the petitioner prays that the demands in respect of the orders of assessments and the demand under orders of penalty may kept in abeyance till the appellate authority decides the interlocutory applications filed by the petitioner in various appeals. 2. The learned counsel appearing for the respondent Department has no objection in such direction being issued. 3. Accordingly this writ petition will stand disposed of directing the 3rd respondent to consider the application for condonation of delay filed in Ext.P2 appeal, the application for condonation of delay filed in Ext.P4 appeal and Ext.P5 stay petition filed in Ext.P4 appeal and the application for condonation of delay filed in Ext.P7 appeal and Ext.P8 application for stay filed in Ext.P7 appeal and application for condonation of delay filed in Ext.P10 appeal and Ext.P11 stay petition filed in Ext.P10 appeal and the application for condonation of delay filed in Et.P13 appeal and Ext.P14 stay petition filed in Ext.P13 appeal and the application for condonation of delay filed Ext.P16 appeal and Ext.P17 stay application filed in Ext.P16 appeal after affording any an opportunity of hearing to the petitioner within a period of 3 months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on the applications as above, any steps for recovery of the amounts due under the orders of assessments/orders of penalty mentioned in this judgment including Ext.P18 proceedings shall remain suspended. W.P (C) No.27707/2022 -4- It is made clear that the appellate authority needs to consider the stay petitions on merits only if he decides to condone the delay in filing the appeals. Sd/- GOPINATH P. JUDGE AMG W.P (C) No.27707/2022 -5- APPENDIX OF WP(C) 27707/2022 PETITIONER EXHIBITS ExhibitP1 COPY OF ASSESSMENTORDER & DN DT 16.12.2019 ExhibitP2 COPY OF MEMORANDUM OF APPEAL WITH DELAY CONDONATION PETITION FOR DELAY DT 13.7.2022 ExhibitP3 COPY OF PENALTY ORDER DATED 21.01.2022 ExhibitP4 COPY OF MEMORANDUM OF APPEAL WITH DELAY CONDONATION PETITION DT 15.07.2022 ExhibitP5 COPY OF STAY PETITION FILED BY THE PETITIONER DATED 12.08.2022 ExhibitP6 COPY OF ASSESSMENT ORDER AND D/N DATED 26.3.2022 ExhibitP7 COPY OF MEMORANDUM OF APPEAL AND DELAY CONDONATION PETITION 15.07.2022 ExhibitP8 COPY OF STAY PETITION FILED BY THE PETITIONER DATED 12.08.2022 ExhibitP9 COPY OF ASSESSMENT ORDER DATED 26.12.2019 AY 2017-18 Exhibit10 COPY OF MEMORANDUM OF APPEAL AND DELAY CONDONATION PETITION DT 8.2.2020 Exhibit11 COPY OF STAY PETITION DT 12.8.2022 Exhibit12 COPY OF ASSESSMENT ORDER AND DEMAND NOTICE DATED 29.7.2021 Exhibit P13 COPY OF APPEAL MEMO AND DELAY CONDONATION PETITION Exhibit P14 COPY OF STAY PETITION DATED 12.08.2022 Exhibit P15 COPY OF PENALTY ORDER AND DEMAND NOTICE DATED 22.1.2022 Exhibit P16 COPY OF APPEAL MEMO AND DELAY CONDONATION PETITION DT 1.8.2022 W.P (C) No.27707/2022 -6- Exhibit P17 COPY OF STAY PETITION DATED 12.8.2022 Exhibit P18 COPY OF ORDER OF THE 4TH RESPONDENT DATED 10.8.2022 Exhibit P19 COPY OF LETTER ISSUED BY THE BANK 5TH RESPONDENT Exhibit P20 COPY OF LETTER DATED 12.8.2022 SENT BY THE PETITIONER TO 4TH RESPONDENT "