K.V.TOLIN AND OTHERS V. COMMISSIONER OF INCOME TAX AND OTHERS

WP(C)/19874/2011

AI Insights

The case involves multiple petitioners, including Mr. K.V. Tolin and Mrs. Annie Varkey, who are challenging the procedural handling of their income tax assessments and subsequent appeals. The 4th petitioner, Tolin Rubbers (P) Limited, is the primary assessee, while petitioners 1 to 3 are involved due to protective assessments. The core issue revolves around the synchronization of the tribunal's hearings for protective assessments with the pending appeals for substantive assessments against the 4th petitioner. The petitioners argued that the outcome of the substantive assessments would directly impact the protective assessments, thus requesting a postponement of the tribunal's hearing on these matters until the substantive assessments are resolved.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 758912 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-07-2011
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; P PARAMESWARAN NAIR
• Assessee Lawyers: E K NANDAKUMAR; A K JAYASANKAR NAMBIAR; K MATHAI; P THOMAS; P GOPINATH; KURYAN THOMAS; PREETHA NAIR
• Keywords: Appeal; Income Tax; Protective assessment; Substantive assessment; Tribunal

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 28TH JULY 2011 / 6TH SRAVANA 1933 WP(C).No. 19874 of 2011(H) -------------------------------------- PETITIONER(S): ----------------------- 1. MR.K.V. TOLIN, PROPRIETOR, TOLIN RUBBERS, 26/A/111, M.C.ROAD, MATTOOR, KALADY-683 574. 2. MR.K.V.TOLIN, PROPRIETOR, TOLIN RETREADS, 26/A/111, M.C.ROAD, MATTOOR, KALADY-683 574. 3. MRS.ANNIE VARKEY, PROPRIETRIX, TOSHMA RUBBER PRODUCTS, 26/A/111, M.C.ROAD, MATTOOR, KALADY-683 574. 4. TOLIN RUBBERS (P) LIMITED, 26/A/111, M.C. ROAD, MATTOOR, KALADY-683 574. REPRESENTED BY ITS MANAGING DIRECTOR MR.K.V. TOLIN. BY ADV. SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.K.JOHN MATHAI, SRI.P.BENNY THOMAS, SRI.P.GOPINATH, SRI.KURYAN THOMAS, SMT.PREETHA S.NAIR. RESPONDENT(S): ------------------------- 1. COMMISSIONER OF INCOME TAX, C.R. BUILDING I.S. PRESS ROAD, COCHIN-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) C.R.BUILDING, I.S. PRESS ROAD, COCHIN-682 018. 3. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1, K.A.P. COMMERCIAL COMPLEX, RAILWAY STATION ROAD, ALUVA-683 101. 4. THE INCOME TAX APPELLATE TRIBUNAL, 1ST FLOOR, KENDRIYA BHAVAN, OPP:CSEZ, KAKKANAD, KOCHI-682 037. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX. R4 BY ADV. MR.P. PARAMESWARAN NAIR, ASST. S.G. OF INDIA. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 19874 of 2011(H) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER OF THE 2ND RESPONDENT PASSED IN THE APPEALS PREFERRED BY THE 1ST PETITIONER DATED 22/12/2004. EXT.P2: COPY OF THE ORDER OF THE 2ND RESPONDENT PASSED IN THE APPEALS PREFERRED BY THE 2ND PETITIONER, DATED 22/12/2004. EXT.P3: COPY OF THE ORDER OF THE 2ND RESPONDENT PASSED IN THE APPEALS PREFERRED BY THE 3RD PETITIONER, DATED 22/12/2004. EXT.P4: COPY OF THE ORDER OF THE 4TH RESPONDENT IN ITA NOS.406 TO 411 (COCH)/2005, DATED 18/05/2007. EXT.P5: COPY OF THE JUDGMENT OF THIS HONOURABLE COURT IN I.T. APPEAL NO.121/2007 DATED 01/11/2007. EXT.P6: COPY OF THE APPEALS PREFERRED BY THE PETITIONERS BEFORE THE HONOURABLE INCOME TAX APPELLATE TRIBUNAL, DATED NIL. EXT.P7: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILED BY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 1996-97. EXT.P8: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILED BY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 1997-98. EXT.P9: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILED BY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 1998-99. EXT.P10: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILED BY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 1999-2000. EXT.P11: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILED BY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 2000-01. EXT.P12: COPY OF THE APPEAL (WITHOUT ANNEXURES) DATED 5TH JULY, 2011 FILED BY THE 4TH RESPONDENT BEFORE THE 2ND RESPONDENT FOR THE YEAR 2001-02. EXT.P13: COPY OF THE COVERING LETTER DATED 8TH JULY 2011 FOR FILING APPEAL BEFORE THE 2ND RESPONDENT. EXT.P14: COPY OF THE ACKNOWLEDGMENT RECEIPT OF APPEAL COVERING LETTER DATED 8TH JULY, 2011 ISSUED BY THE OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS). RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 19874 of 2011 ================== Dated this the 28th day of July, 2011 J U D G M E N T The petitioners have been proceeded against for assessment under the Income Tax Act. The 4th petitioner is the assessee. But petitioners 1 to 3 also have been proceeded against for protective assessment. The petitioners' grievance is that the appeals filed by the 4th petitioner against substantive assessments is still pending before the first appellate authority, but the appeals filed by the Department against the appellate order in respect of the protective assessments against petitioners 1 to 3 have reached the Tribunal. According to the petitioners, the decision in the appeals against the substantive assessment of the 4th petitioner would have direct impact on the appeals in respect of the protective assessments pending before the Tribunal. But despite a request made by the petitioners before the Tribunal to postpone the hearing of the appeals in respect of protective assessments, the Tribunal has posted the appeals for hearing to 3.8.2011. It is under the above circumstances, the petitioners have filed this writ petition seeking the following reliefs: “I. Issue a writ of mandamus or such other writ, order or direction, directing the 4th respondent tribunal to keep in abeyance further proceedings in the appeals preferred by the department in the protective assessments against the petitioners 1, 2 and 3. (as detailed in Exhibits P6) till such time as the appeals in the substantive assessments against Tolin Rubbers (P) Limited is also before it. w.p.c.19874/11 2 II. To direct the 2nd respondent to consider and pass orders in the appeals preferred before it by the 4th petitioner, challenging the substantive assessments orders passed against them as expeditiously as possible.” 2. I have heard the learned standing counsel for the Income Tax Department also. 3. Insofar as the substantive assessments and protective assessments are intrinsically interconnected, it is only appropriate that the Tribunal waits for a little more time so that the appeals against substantive assessments against the 4th petitioner can be disposed of. In the above circumstances, this writ petition is disposed of with the following directions: The 2nd respondent shall take up and pass final orders in Exts.P7 to P12 appeals filed by the 4th petitioner, as expeditiously as possible, at any rate, within two months from the date of receipt of a certified copy of this judgment. The 4th respondent shall postpone hearing the appeals mentioned in Ext.P6 for a period of four months. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge "