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

WP(C)/17750/2016

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 assessment years 2010-11 to 2014-2015. The petitioner argued that the demand to pay the entire assessed amount was harsh, especially when substantial contentions were to be argued in the appeal. The court referenced a similar case, Excel Timbers Private Limited v. Deputy Commissioner of Income Tax, which influenced the decision. The court upheld the appellate authority's decision but modified the payment terms to allow installment payments.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 761310 (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. 17750 of 2016 (P) ---------------------------- PETITIONER(S): ----------------------- M/S. ST.ALPHONSA TIMBER & TRADERS PRIVATE LIMITED, KUNDANOOR, MARADU POST-682 304, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR JESSY THOMAS. BY ADVS.SRI.O.RAMACHANDRAN NAMBIAR, SRI.GEEN T.MA THEW. 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-682 018. 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-682 036. BY ADV. SRI.K.M.V.PAN DALAI, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 17750 of 2016 (P) APPENDIX PETITIONER'S EXHIBITS:- P1 : TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 25-11-2014. P2 : TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 25-11-2014. P3 : TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 25-11-2014. P4 : TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 25-11-2014. P5 : TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 25-11-2014. P6 : TRUE COPY OF THE APPEAL IN EXT P1. P6(A) : TRUE COPY OF THE APPEAL IN EXT P2. P6(B) : TRUE COPY OF THE APPEAL IN EXT P3. P6(C) : TRUE COPY OF THE APPEAL IN EXT P4. P6(D) : TRUE COPY OF THE APPEAL IN EXT P5. P7 : TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 21-04-2015. P8 : TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 21-04-2015. P9 : TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 21-04-2015. P10 : TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 21-04-2015. P11 : TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 21-04-2015. P12 : TRUE COPY OF THE STA Y PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXTS P6(A) APPEAL. ......2/- WP(C).No. 17750 of 2016 (P) P12(A) : TRUE COPY OF THE STA Y PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXTS P6(B) APPEAL. P12(B) : TRUE COPY OF THE STA Y PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXTS P6(C) APPEAL. P12(C) : TRUE COPY OF THE STA Y PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXTS P6(D) APPEAL. P12(D) : TRUE COPY OF THE STA Y PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXTS P6(E) APPEAL. P13 : TRUE COPY OF THE JUDGMENT DATED 24-02-2016 IN WP(C).NO. 7803 OF 2016-I BEFORE THIS HONOURABLE COURT. P14 : TRUE COPY OF THE STA Y ORDER DATED 09-04-2016 ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.M. SHAFFIQUE, J. ============= W.P. (C) No.17750 of 2016 =================== Dated this, the 20th day of May, 2016 J U D G M E N T Petitioner challenges Ext.P14, 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.P14 would clearly indicate that the W.P(C) No. 17750/16 -: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 `7,96,127/- 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.P14 is modified as under. 5. That the payment of `31,84,508/- shall be made in four equal monthly instalments of `7,96,127/- 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 "