SURESH RAMAMURTHI V. INCOME TAX APPELLATE TRIBUNAL,

WP(C)/3509/2020

AI Insights

The case involves Suresh Ramamurthi, the petitioner, who filed appeals against penalty orders issued under Section 271(1)(c) of the KVAT Act for various assessment years. Alongside these appeals, stay petitions were also filed. The petitioner contended that the delay in the appellate authority's decision on the stay petitions allowed the assessing officer to proceed with recovering the disputed tax amounts, potentially rendering the appeals ineffective. The High Court of Kerala, upon reviewing the circumstances and the relevant documents, found merit in the petitioner's request for expedited consideration of the stay petitions and issued directions accordingly.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 695741 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-02-2020
• Assessment Year: misc
• Laws Referred To: KVAT Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOS WINSON
• Assessee Lawyers: A KUMAR; P J ANILKUMAR; G MINI; P S SREE PRASAD; ABRAHAM JOB; AJAY ANAND
• Keywords: Appellate Authority; Income Tax; Penalty orders; Stay petitions
• Section: 271(1)(c)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 07TH DAY OF FEBRUARY 2020 / 18TH MAGHA, 1941 WP(C).No.3509 OF 2020 PETITIONER: SURESH RAMAMURTHI AGED 50 YEARS TC 41/677, JAISREE BUILDINGS, PRS ROAD, THYCAUD, TRIVANDRUM-695014. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENTS: 1 INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, 1ST FLOOR, BLOCK C-I AND C-II, KENDRIYA BHAVAN, KAKKANAD, COCHIN-682037. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. 3 INCOME TAX OFFICER, WARD-1(1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. BY ADV. SRI. JOS WINSON FOR ADV. SRI. CHRISTOPHER ABRAHAM. SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3509 OF 2020 2 JUDGMENT Dated this the 7th day of February 2020 The petitioner filed Ext. P3 series appeals aggrieved by Ext.P1 series penalty orders made under Section 271(1)(c) of the KVAT Act. The petitioner has filed the appeals along with Ext.P4 series stay petitions. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P4 series stay petitions expeditiously. 2. The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P4 series stay petitions results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P3 series. The assessing officer, if is successful in his effort the statutory appeals would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting the interest of appellant pending WP(C).No.3509 OF 2020 3 appeals, the order on stay petitions are passed expeditiously. Hence the writ petition. 3. Perused Exts. P1, P2, P3 and P4 series. Prima facie I am satisfied that a case is made out for issuing necessary directions to first respondent to dispose of the stay petitions in Ext.P4. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by this order: (a) The appellate authority/first respondent considers and disposes of Ext.P4 series stay petitions as early as possible, preferably within three months from the date of receipt of copy of this judgment. (b) The respondents are directed not to take coercive steps or recover the amounts determined in the orders under appeal for three months from today. sd/- S.V.BHATTI JUDGE DCS WP(C).No.3509 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER DATED 28.6.2019 FOR ASSESSMENT YEARS 2011-12. EXHIBIT P1(A) TRUE COPY OF THE PENALTY ORDER DATED 28.6.2019 FOR ASSESSMENT YEARS 2012-13. EXHIBIT P1(B) TRUE COPY OF THE PENALTY ORDER DATED 28.6.2019 FOR ASSESSMENT YEARS 2013-14. EXHIBIT P1(C) TRUE COPY OF THE PENALTY ORDER DATED 28.6.2019 FOR ASSESSMENT YEARS 2014-15. EXHIBIT P1(D) TRUE COPY OF THE PENALTY ORDER DATED 28.6.2019 FOR ASSESSMENT YEARS 2015-16. EXHIBIT P1(E) TRUE COPY OF THE PENALTY ORDER DATED 28.6.2019 FOR ASSESSMENT YEARS 2016-17. EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER DATED 14.12.2019 FOR ASSESSMENT YEARS 2011-12. EXHIBIT P2(A) TRUE COPY OF THE APPELLATE ORDER DATED 14.12.2019 FOR ASSESSMENT YEARS 2012-13. EXHIBIT P2(B) TRUE COPY OF THE APPELLATE ORDER DATED 14.12.2019 FOR ASSESSMENT YEARS 2013-14. EXHIBIT P2(C) TRUE COPIES OF THE APPELLATE ORDER DATED 14.12.2019 FOR ASSESSMENT YEARS 2014-15. EXHIBIT P2(D) TRUE COPY OF THE APPELLATE ORDER DATED 14.12.2019 FOR ASSESSMENT YEARS 2015-16. EXHIBIT P2(E) TRUE COPY OF THE APPELLATE ORDER DATED 14.12.2019 FOR ASSESSMENT YEARS 2016-17. EXHIBIT P3 TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2011-12. EXHIBIT P3(A) TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2012-13. EXHIBIT P3(B) TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2013-14. EXHIBIT P3(C) TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2014-15. WP(C).No.3509 OF 2020 5 EXHIBIT P3(D) TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2015-16. EXHIBIT P3(E) TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2016-17. EXHIBIT P4 TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2011-12. EXHIBIT P4(A) TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2012-13. EXHIBIT P4(B) TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2013-14. EXHIBIT P4(C) TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2014-15. EXHIBIT P4(D) TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2015-16. EXHIBIT P4(E) TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2016-17. "