JOHN GEEVARGHESE KURUVILA V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/35558/2019

AI Insights

The case involves Shri John Geevargheese Kuruvila, the petitioner, who contested assessment orders under the Income Tax Act for the assessment years 2013-14, 2014-15, and 2015-16. The petitioner filed appeals and stay petitions against these orders, which were delayed by 82 days. The court considered the delay and deemed it appropriate to condone it, directing the 2nd respondent to decide on the stay petitions and hold further recovery actions until a decision is made.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 758491 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-12-2019
• Assessment Year: misc
• 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; DIVYA RAVINDRAN
• Keywords: Appeal; Attachment of property; Condonation of delay; Income tax assessment; Recovery Steps; Stay Petition
• 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.35558 OF 2019(T) PETITIONER: SHRI.JOHN GEEVARGHESE KURUVILA AGED 51 YEARS KOCHANAYATHU MALAYIL, KADAMBANAD NORTH, NELLIMUKAL P.O., ADOOR, PATHANAMTHITTA - 695 551, NOW RESIDING AT P. O. BOX NO.5169, DAMMAM 31422, KINGDOM OF SAUDI ARABIA, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER, SHRI GEEVARGHESE KURUVILA, RESIDING AT NELLIMUKAL P. O., ADOOR, PATHANAMTHITTA. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SMT.DIVYA RAVINDRAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, 4TH FLOOR, AAYAKKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) - III 28/243, 'POORNIMA', NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036. 3 THE TAX RECOVERY OFFICER (CENTRAL) 5TH FLOOR, KANDAMKULATHY TOWERS, M. G. ROAD, KOCHI - 682 011. BY ADV.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: W.P(C).No.35558 of 2019 2 JUDGMENT Against Exts.P1 to P3 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P4, P5 to P6 appeals, Exts.P4(a), P5(a) and P6(a) stay petitions together with Exts.P7, P7(a) and P7(b) delay condonation petitions before the 2nd respondent. Ext.P8 is the order attaching the immovable properties of the petitioner. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 to P3 assessment orders. 2. I have heard the learned counsel appearing for the petitioner and also the learned Standing counsel for the respondents. Taking note of the fact that the delay occasioned in filing the appeal before the 2nd respondent is only 82 days, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass reasoned orders on Exts.P4(a), P5(a) and P6(a) stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 to P3 assessment orders W.P(C).No.35558 of 2019 3 including further steps pursuant to the Ext.P8 attachment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns W.P(C).No.35558 of 2019 4 APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1 TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 28.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2013-14 EXHIBIT P2- TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 28.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2014-15 EXHIBIT P3- TRUE COPY OF ASST.ORDER ALONG WITH DEMAND NOTICE DATED 28.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2015-16 EXHIBIT P4- TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 24.4.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14 EXHIBIT P4(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14. EXHIBIT P5- TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 24.4.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2014-15 EXHIBIT P5(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2014-15. EXHIBIT P6- TRUE COPY OF MEMORANDUM OF APPEAL E-FILED ON 22.4.2019 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16 EXHIBIT P6(A)-TRUE COPY OF STAY PETITION DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16. EXHIBIT P7- TRUE COPY OF PETITION FOR CONDONATION OF DELAY DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14 EXHIBIT P7(A)- TRUE COPY OF PETITION FOR CONDONATION OF DELAY DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2014-15 EXHIBIT P7(B)- TRUE COPY OF PETITION FOR CONDONATION OF DELAY DATED 1.04.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16 EXHIBIT P8- TRUE COPY OF NOTICE IN ITCP 16 DATED 9.12.2019 ISSUED BY THE 3RD RESPONDENT RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE "