ANIYAN MATHEW V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/35327/2019

AI Insights

The case revolves around a writ petition filed by Shri. Aniyan Mathew challenging a conditional stay order (Ext.P9) related to income tax assessments for the years 2011-12 and 2012-13. The petitioner contested the requirement to pay a portion of the demanded tax as a condition for the stay of the remaining amount pending the appeal's disposal. The High Court, referencing a previous decision (Archana Agencies v. Commercial Tax Officer), found the conditionality of the stay unjustified and directed a re-evaluation of the stay application.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754362 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-12-2019
• Assessment Year: misc
• Other Referred Cases: Archana Agencies v. Commercial Tax Officer [2014(2) KHC 360]
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; NISHA JOHN; V P NARAYANAN
• Keywords: Appeal; Assessment Order; Conditional order of stay; Income Tax
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 20TH DAY OF DECEMBER 2019 / 29TH AGRAHAYANA, 1941 WP(C).No.35327 OF 2019(M) PETITIONER/S: SHRI.ANIYAN MATHEW S/O M.V.MATHEW,MANGALATH HOUSE, CHEROOR, THRISSUR DISTRICT-680008. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1),RANGE-1,AAYAKAR BHAVAN SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. 2 THE COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAWAN,SAKTHAN THAMPURAN NAGAR THRISSUR-680001. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.35327 OF 2019(M) 2 JUDGMENT The challenge in this writ petition is against Ext.P9 conditional order of stay passed by the 2nd respondent Tribunal in a stay application filed along with an appeal against an assessment order under the Income Tax Act. It is the contention of the learned counsel for the petitioner that Ext.P9 order does not give any reason as to why the petitioner was required to pay a portion of the demanded amount as a condition for grant of stay of the remaining amount, pending disposal of the appeal. Reliance has been placed on a decision of this Court in Archana Agencies v. Commercial Tax Officer [2014(2) KHC 360]. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar and following the judgment of this Court in Archana Agencies (cited supra), I dispose this writ petition by quashing Ext.P9 order and directing the 2nd respondent to pass fresh orders in the said application, after hearing the petitioner and taking note of the observations in the judgment referred above. The 2nd respondent shall pass fresh orders as directed, within two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd WP(C).No.35327 OF 2019(M) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF JUDMENT DATED 27.11.2018 IN W.P(C)NO.38336/2018 PASSED BY THIS HON'BLE COURT EXHIBIT P2 TRUE COPY OF LETTER DATED 5.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P3 TRUE COPY OF LETTER DATED 5.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2012-13 EXHIBIT P4 TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 27.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P5 TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 27.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2012-13 EXHIBIT P6 TRUE COPY OF MEMORANDUM OF APPEAL e-filed on 22.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P6 A TRUE COPY OF STAY PETITION DATED 21.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P7 TRUE COPY OF MEMORANDUM OF APPEAL e-filed ON 22.1.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE asst.year 2012-13 EXHIBIT P7 A TRUE COPY OF STAY PETITION DATED 21.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2012-13 EXHIBIT P8 TRUE COPY OF THE JUDGMENT DATED 22.02.2019 IN W.P(C)NO.5490 OF 2019 OF THIS HON'BLE COURT EXHIBIT P9 TRUE COPY OF THE ORDER IN I.T.A.NOS.306 & 307/TCR/CIT(A)/18-19 DATED 29.11.2019. sd "