SHRI.MATHEW K.CHERIAN V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/8732/2017

AI Insights

The case involves Shri Mathew K. Cherian, the petitioner, who challenged the recovery actions taken by the income tax authorities for several assessment years (2004-05, 2005-06, 2007-08, 2010-11) while appeals were pending before the Income Tax Appellate Tribunal (ITAT). The petitioner had also filed stay petitions regarding these appeals. The court was informed that the ITAT would consider the stay petitions on March 24, 2017. The court ordered that the recovery actions should be stayed until the ITAT decides on the stay petitions, and the recovery should be in accordance with the ITAT's decisions.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 764760 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-03-2017
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; P K R MENON
• Assessee Lawyers: T M SREEDHARAN; V P NARAYANAN; VANDANA MENON; DIVYA RAVINDRAN; MERLIN MANSY
• Keywords: Appeal; Assessment Order; Demand notice; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 15TH DAY OF MARCH 2017/24TH PHALGUNA, 1938 WP(C).No. 8732 of 2017 (N) --------------------------- PETITIONER(S): ------------- SHRI.MATHEW K.CHERIAN, S/O.CHERIAN, AGED 60 YEARS, KOSAMATTAM HOUSE, MANGANAM P.O., KOTTAYAM-686 018 BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.VANDANA MENON SMT.DIVYA RAVINDRAN SMT.MERLIN MANSY RESPONDENT(S): -------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM 686 001 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-IV, 28/243, “POORNIMA”, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036 3. THE ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, 1ST FLOOR, (BLOCK C-I & C-II), KENDRIYA BHAVAN, OPP.CSEZ, KAKKANAD, COCHIN 682 037 R1-R3 BY ADVS. SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.P.K.R.MENON, SR.COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SKG WP(C).No. 8732 of 2017 (N) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1 TRUE COPY OF ASSESSMENT ORDER DATED 29.12.2011 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2004-05 PASSED BY THE FIRST RESPONDENT P2 TRUE COPY OF ASSESSMENT ORDER DATED 29.12.2011 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2005-06 PASSED BY THE FIRST RESPONDENT P3 TRUE COPY OF ASSESSMENT ORDER DATED 29.12.2011 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2007-08 PASSED BY THE FIRST RESPONDENT P4 TRUE COPY OF ASSESSMENT ORDER DATED 29.12.2011 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2010-11 PASSED BY THE FIRST RESPONDENT P5 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT IN ITA NO.38/CENT/KTM/CIT (A)-III/2011-12 DATED 15.09.2016 FOR THE ASST. YEAR 2004-05 P6 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT IN ITA NO.39/CENT/KTM/CIT (A)-III/2011-12 DATED 26.09.2016 FOR THE ASST. YEAR 2005-06 P7 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT IN ITA NO.41/CENT/KTM/CIT (A)-III/2011-12 DATED 05.10.2016 FOR THE ASST. YEAR 2007-08 P8 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT IN ITA NO.44/CENT/KTM/CIT (A)-III/2011-12 DATED 07.10.2016 FOR THE ASST. YEAR 2010-11 P9 TRUE COPY OF THE MODIFIED ORDER DATED 28.10.2016 FOR 2004- 05 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE P10 TRUE COPY OF THE MODIFIED ORDER DATED 28.10.2016 FOR 2005- 06 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE P11 TRUE COPY OF THE MODIFIED ORDER DATED 28.10.2016 FOR 2007- 08 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE P12 TRUE COPY OF THE MODIFIED ORDER DATED 28.10.2016 FOR 2010- 11 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE SKG WP(C).No. 8732 of 2017 (N) --------------------------- P13 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.12.2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2004-05 P13(a)TRUE COPY OF THE STAY PETITION DATED 06.03.2017 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2004-05 P14 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.12.2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2005-06 P14(a)TRUE COPY OF THE STAY PETITION DATED 06.03.2017 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2005-06 P15 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.12.2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2007-08 P15(a)TRUE COPY OF THE STAY PETITION DATED 04.03.2017 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2007-08 P16 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.12.2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2010-11 P16(a)TRUE COPY OF THE STAY PETITION DATED 06.03.2017 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2010-11 RESPONDENT(S)' EXHIBITS ----------------------- NIL /TRUE COPY/ P.S. TO JUDGE SKG K. VINOD CHANDRAN, J. ===================== W.P.(C)No.8732 of 2017 - N ========================= Dated this the 15th day of March, 2017 J U D G M E N T The petitioner is concerned with the recovery effected when the appeals at Exts.P13 to P16 are pending before the 3rd respondent. It is also submitted that Exts.P13(a) to P16(a) applications for stay also have been filed. 2. The learned Counsel appearing for the petitioner submits that there is no Tribunal sitting as of now. The learned Senior Counsel appearing for the Department submits that there is a sitting of the Tribunal, at present for two weeks. In such circumstance, the Tribunal would take up the stay petitions in the above appeals ie; Exts.P13(a) to P16(a) and consider it on 24.03.2017. Both the parties shall co-operate and ensure that their representatives are present before the Tribunal on that date. The recovery shall stand stayed till 2 W.P.(C)No.8732/2017 orders are passed in the stay petitions at Exts.P13(a) to P16(a) and on such orders being passed, the recovery shall be governed by such orders. The writ petition would stand disposed of with the above observations. Sd/- K. VINOD CHANDRAN, JUDGE SB/17/03/2017 // true copy // P.A to Judge "