SFO Technologies Private Limited V. Assistant Commissioner Income Tax, Corporate Circle 2(1), Kochi and Commissioner of Income Tax (Appeals)-11, Kochin

WP(C)/40959/2018

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SFO Technologies Private Limited, represented by their company secretary K. Padmanabhan, filed a writ petition under Article 226 of the Constitution of India against the Assistant Commissioner of Income Tax and the Commissioner of Income Tax (Appeals)-II, Kochi. The petition sought a writ of mandamus to expedite the consideration of their pending appeal and stay petition regarding an assessment order for the year 2012-13. The assessment had been initially completed by the Assistant Commissioner and later modified. The petitioner was aggrieved by the delay in the appellate process and the pending stay on the tax demand. The court heard arguments from both the petitioner's counsel and the standing counsel for the Income Tax Department and decided to direct the appellate authority to expedite their decision.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 799051 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-12-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; GOKULRAJ; ARYA ANIL; NILOOFAR NIZAM; SREEJITH NAIR
• Keywords: Appeal; Assessment; Income Tax; Stay Petition; Writ of Mandamus
• Section: 143(3); 154; 92CA

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN MONDAY ,THE 17TH DAY OF DECEMBER 2018 / 26TH AGRAHAYANA, 1940 WP(C).No. 40959 of 2018 PETITIONER/S: SFO TECHNOLOGIES PRIVATE LIMITED PLOT NO 2,COCHIN SPECIAL ECONOMIC ZONE,KAKKANAD,COCHIN 682 037,REPRESENTED BY COMPANY SECRETARY K.PADMANABHAN. BY ADVS. SRI.ANIL D. NAIR SHRI.GOKULRAJ L. SMT. ARYA ANIL SMT. NILOOFAR O. NIZAM SRI.SREEJITH R.NAIR RESPONDENT/S: 1 ASSISTANT COMMISSIONER INCOME TAX,CORPORATE CIRCLE 2(1),KOCHI-682018 2 COMMISSIONER OF INCOME TAX (APPEALS)-11, KOCHIN – 682 018. BY SRI. JOSE JOSEPH, STANDING COUNSEL FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40959 of 2018 2 JUDGMENT The petitioner, who is an assessee under the Income Tax Act, 1961, has filed this writ petition under Article 226 of the Constitution of India, seeking a writ of mandamus commanding the 2nd respondent Commissioner of Income Tax (Appeals)-II, Kochi to dispose of Ext.P2 appeal and Ext.P3 stay petition, as expeditiously as possible. 2. Heard the learned counsel for the petitioner and also the learned Standing Counsel for the Income Tax Department, representing respondents 1 and 2. 3. The pleadings and materials on record would show that the assessment for the year 2012-13 was completed by the 1st respondent Assistant Commissioner under Section 143(3), read with Section 92CA of the Income Tax Act, by Ext.P1 order of assessment. Feeling aggrieved, the petitioner filed Ext.P2 appeal before the 2nd respondent, along with Ext.P3 stay petition. The 1st respondent on WP(C).No. 40959 of 2018 3 verification of Ext.P1, rectified the order and passed Ext.P4 order dated 18.04.2017, invoking his powers under Section 154 of the Income Tax Act modifying the demand of tax. Now, the grievance of the petitioner is that Ext.P2 appeal and Ext.P3 stay petition are still pending consideration before the 2nd respondent. 4. The learned Standing Counsel for the Income Tax Department would submit that the 2nd respondent shall consider and pass appropriate orders on Ext.P3 stay petition filed along with Ext.P2 appeal, as expeditiously as possible. Having considered the submissions made by the learned counsel on both sides, this writ petition is disposed of by directing the 2nd respondent to consider and pass appropriate orders on Ext.P3 stay petition filed along with Ext.P2 appeal, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment. WP(C).No. 40959 of 2018 4 Till such time, any recovery pursuant to Ext.P1 order, as modified by Ext.P4 order, will stand deferred. Sd/- ANIL K.NARENDRAN,JUDGE AV/17/12 WP(C).No. 40959 of 2018 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2013-14 DATED 31.3.2016 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE A.Y.2013-14 FILED AND PENDING BEFORE THE SECOND RESPONDENT DATED 21.4.2016 EXHIBIT P3 TRUE COPY OF THE STAY PETITION FOR THE A.Y.2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE ORDER PASSED BY THE FIRST RESPONDENT UNDER SECTION 154 OF THE INCOME TAX ACT,1961 DATED 18.4.2017 "