M.S.THANKACHAN V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/4646/2020

AI Insights

The case involves M.S. Thankachan, the petitioner, who is an assessee of income tax, challenging the delay in hearing his appeals and stay applications related to assessment orders for the years 2012-13 to 2016-17. The petitioner had already remitted a significant amount against the tax demand and sought interim relief due to the inaction on his stay applications, which he argued could lead to coercive measures from the tax authorities. The respondents acknowledged the pending status of the appeals but did not oppose the court's direction to expedite the interim stay application process.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 693917 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-03-2020
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: O D SIVADAS
• Keywords: Assessment orders; Coercive Measures; Income Tax; Interim Stay; Stay Application
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 09TH DAY OF MARCH 2020 / 19TH PHALGUNA, 1941 WP(C).No.4646 OF 2020(E) PETITIONER: M.S.THANKACHAN, AGED 60 YEARS, S/O. SEBASTIAN, MATHALIKUNNEL HOUSE, KOOMBARA BAZAR, KOODARANHI, KOZHIKODE DISTRICT,PIN-673 604 BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOZHIKODE-673 001. 2 THE INCOME TAX OFFICER, WARD 2 (3), KOZHIKODE,PIN-673 001. 3 THE INCOME TAX OFFICER, WARD 2 (1), KOZHIKODE,PIN-673 001. 4 THE RECOVERY OFFICER, INCOME TAX DEPARTMENT, KOZHIKODE,PIN-673 001. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.4646 OF 2020 -2- JUDGMENT Petitioner, an assessee of income tax being aggrieved by the assessment orders Exts.P1 to P5 pertaining to assessment years 2012-13, 2013-14, 2014-15, 2015-16 and 2016-17 passed in March, November & December, 2017 and December, 2018 preferred five appeals Exts.P6 to P10 and stay application Exts.P12 to P15 for five assessment years, Exts.P12 and P13 are of 19.12.2017 and 10.01.2017 whereas Ext.P15 dated 31.01.2019 for assessment year 2016-17. They had not been heard so far. 2. Learned counsel for the petitioner submits that in the absence of consideration of any application for stay, the coercive measures is writ large and therefore, the jurisdiction of this Court under Article 226 of the Constitution of India has been invoked. WP(C).No.4646 OF 2020 -3- 3. The learned counsel for the respondent submits that the appeals are pending and not taken up and it is for that reason, the interim applications were not taken up. However, this writ petition is bereft of any coercive measures, but did not show any aversion to issue any direction fixing any time limit for deciding the stay applications. 4. Per contra, learned counsel for the petitioner submits that during the pendency of the appeal, petitioner has already remitted Rs.57,68,020/- against the demand of Rs.5,00,00,000/- and the learned counsel also moved an interim application before the appellate authority. 5. Having heard the learned counsel for the parties and appraised the paper books, I am of the view that the appeals of 2017, pending for 2013, pertaining to four assessment years have not so far WP(C).No.4646 OF 2020 -4- been taken up for hearing. Be that as if may, instead of petitioner availing the remedy under Article 226 of the Constitution of India, in my view, ought to have also pressed the interim stay in the pending appeals before the Commissioner of Income Tax (Appeals). In case the petitioner moves the application for interim stay within the period of two weeks from today, the Commissioner of Income Tax (Appeals) shall decide the application for interim stay within a period of 30 days thereafter. In case the income tax authorities in the meantime contemplate to initiate the coercive measures, the order shall be kept in abeyance till the adjudication of the interim application only and not beyond. In view of the aforementioned directions this writ petition stands disposed of. Sd/- AMIT RAWAL vv JUDGE WP(C).No.4646 OF 2020 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 ISSUED BY THE 2ND RESPONDENT DATED 27.11.2017 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT DATED 8.11.2017 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 ISSUED BY THE 2ND RESPONDENT DATED 9.12.2017 EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT DATED 10.03.2017 EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 ISSUED BY THE 2ND RESPONDENT DATED 28.12.2018 EXHIBIT P6 TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P1 ASSESSMENT ORDER FOR THE PERIOD 2012-13 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.12.2017 EXHIBIT P7 TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P2 ASSESSMENT ORDER FOR THE PERIOD 2013-14 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.12.2017 EXHIBIT P8 TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P3 ASSESSMENT ORDER FOR THE PERIOD 2014-15 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.12.2017 EXHIBIT P9 TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P4 ASSESSMENT ORDER FOR THE PERIOD 2015-16 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 08.04.2017 WP(C).No.4646 OF 2020 -6- EXHIBIT P10 TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P5 ASSESSMENT ORDER FOR THE PERIOD 2016-17 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.01.2019 EXHIBIT P11 TRUE COPY OF THE ORDER DATED 4.11.2019 ISSUED BY THE STATE ENVIRONMENT IMPACT ASSESSMENT AUTHORITY TO THE PETITIONER EXHIBIT P12 TRUE COPY OF THE STAY APPLICATION DATED 19.12.2017 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2012-13 AND 2013-14 EXHIBIT P13 TRUE COPY OF THE STAY APPLICATION DATED 10.01.2017 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2014-15 EXHIBIT P14 TRUE COPY OF THE STAY APPLICATION DATED 12.04.2017 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2015-16 EXHIBIT P15 TRUE COPY OF THE STAY APPLICATION DATED 31.01.2019 SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY FOR THE YEAR 2016-17 //TRUE COPY// PA TO JUDGE "