M/S.ST.ALPHONSA TIMBER & TRADERS PRIVATE LIMITED V. THE INCOME TAX OFFICER (TDS)

WP(C)/17803/2016

AI Insights

The case involves M/S St. Alphonsa Timber & Traders Private Limited, which challenged an order from the Commissioner of Income Tax (Appeals) regarding a stay petition linked to appeals filed against orders for the assessment years 2010-11 to 2014-2015. The petitioner argued that the requirement to remit the entire demanded amount was excessively harsh, especially when substantial contentions were to be argued in the appeal. The court considered the precedents set by Excel Timbers Private Limited v. Deputy Commissioner of Income Tax, where similar issues were under consideration but had not yet been conclusively decided. The court's decision to allow installment payments was influenced by the pending judgment in the related case, suggesting a potential for a different outcome that could affect the petitioner's obligations.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 767683 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-05-2016
• Assessment Year: misc
• Other Referred Cases: Excel Timbers Private Limited v. Deputy Commissioner of Income Tax
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: O RAMACHANDRAN NAMBIAR; GEEN MATHEW
• Keywords: Appeal; Assessment years; Income Tax; Stay Petition; TDS
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE FRIDAY, THE 20TH DAY OF MAY 2016/20TH VAISAKHA 1938 WP(C).No. 17803 of 2016 (A) ---------------------------- PETITIONER(S): ------------- M/S.ST.ALPHONSA TIMBER & TRADERS PRIVATE LIMITED KUNDANOOR, MARADU POST-682304, ERNAKULAM DISTRICT REPRESENTED BY ITS MANAGING DIRECTOR JESSY THOMAS. BY ADVS.SRI.O.RAMACHANDRAN NAMBIAR SRI.GEEN T.MATHEW RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER (TDS) OFFICE OF THE INCOME TAX OFFICER (TDS) KOCHI INCOME TAX DEPARTMENT, C.R.BUILDINGS I.S.PRESS ROAD, ERNAKULAM DISTRICT-682018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) III OFFICE OF THE COMMISSIONER OF INCOME TAX APPEALS III 1ST FLOOR, POORNIMA, 28/243, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, ERNAKULAM DISTRICT-682036. R1 & R2 BY SRI.K.M.V.PANDALAI, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 17803 of 2016 (A) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1: TRUE COPY OF THE ORDER ISSUED BY R1 DT.22-7-15. P2: TRUE COPY OF THE ORDER ISSUED BY R1 DT.22-7-15. P3: TRUE COPY OF THE ORDER ISSUED BY R1 DT.22-7-15. P4: TRUE COPY OF THE ORDER ISSUED BY R1 DT.22-7-15. P5: TRUE COPY OF THE ORDER ISSUED BY R1 DT.22-7-15. P6: TRUE COPY OF THE APPEAL IN EXT.P1 P6A: TRUE COPY OF THE APPEAL IN EXT.P2 P6B: TRUE COPY OF THE APPEAL IN EXT.P3 P6C: TRUE COPY OF THE APPEAL IN EXT.P4 P6D: TRUE COPY OF THE APPEAL IN EXT.P5 P7: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE R2 IN EXT.P6A APPEAL. P7A: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE R2 IN EXT.P6B APPEAL P7B: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE R2 IN EXT.P6C APPEAL P7C: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE R2 IN EXT.P6D APPEAL P7D: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE R2 IN EXT.P6E APPEAL P8: TRUE COPY OF THE JUDGMENT DT.24-2-16 IN WPC 7074/16H BEFORE THIS HON'BLE COURT. P9: TRUE COPY OF THE STAY ORDER DT.11-4-16 ISSUED BY R2. RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp A.M. SHAFFIQUE, J. ============= W.P. (C) No. 17803 of 2016 =================== Dated this, the 20th day of May, 2016 J U D G M E N T Petitioner challenges Ext.P9, an order passed by the Commissioner of Income Tax (Appeals) in a stay petition with reference to an appeal filed against orders passed for assessment years 2010-11 to 2014-2015. Petitioner submits that as against the judgment of this Court in WP(C) No. 14431/2014 (Excel Timbers Private Limited v. Deputy Commissioner of Income Tax), appeals are heard by a Division Bench of this Court and are reserved for orders. In the meantime, when the petitioner has substantial contentions to be urged in the appeal, the authority had called upon the petitioner to remit the entire amount demanded. It is contended that when substantial contentions are urged in the appeal, the direction to pay entire amount is too harsh. 2. Heard the learned standing counsel appearing for the respondents as well. 3. A perusal of Ext.P9 would clearly indicate that the W.P(C) No. 17803/16 -:2:- appellate authority had considered the stay petition on merits. As law stands today, the judgment in Excel Timbers Private Limited (supra) holds the field. Under such circumstances, I do not find any error in the order passed by the appellate authority directing the petitioner to remit the amount demanded. The authority had further granted time to pay the amount in four equal monthly instalments of `1,59,743/- each month, starting from May 2016. 4. Taking into consideration the fact that the appeal against Excel Timbers Private Limited (supra) is reserved for judgment by the Division Bench, I am of the view that some indulgence can be shown to the petitioner to remit the amount and accordingly, Ext.P9 is modified as under. 5. That the payment of `6,38,969/- shall be made in four equal monthly instalments of `1,59,743/- each month, starting from 20/6/2016. Writ petition is disposed of as above. Sd/- A.M. SHAFFIQUE, JUDGE Rp20/05/2016 //True Copy// P.S to Judge "