THE DISTRICT LOTTERY OFFICER V. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS)

WP(C)/9719/2021

AI Insights

The case involves two writ petitions filed by the District Lottery Officer against the Assistant Commissioner of Income Tax (TDS) and the Commissioner of Income Tax (Appeals), challenging the imposition of penalties and subsequent coercive recovery actions. The petitions were consolidated due to the identical facts and legal points involved. The petitioner sought a stay on the recovery proceedings pending the decision on their appeals against the penalty orders. The respondents did not oppose the request for a time-bound decision on the stay petitions. The court's decision focused on ensuring a timely resolution of the stay petitions and maintaining the status quo regarding the recovery actions until the appeals are resolved.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 691791 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-04-2021
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: GOVERNMENT PLEADER
• Keywords: Coercive Action; Penalty; Recovery proceedings; Stay Petition

Judgement Text

"WP(C) Nos.9719 & 9723 of 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 09TH DAY OF APRIL 2021 / 19TH CHAITHRA, 1943 WP(C).No.9719 OF 2021(L) PETITIONER/S: THE DISTRICT LOTTERY OFFICER DISTRICT LOTTERY OFFICE, 7TH FLOOR, REVENUE TOWER, PARK AVENUE, ERNAKULAM - 682 011. BY GOVERNMENT PLEADER RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) TAX BUILDING, I.S.PRESS ROAD, KOCHI - 682 018, ERNAKULAM. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) TAX BUILDING, I.S.PRESS ROAD, KOCHI - 682018, ERNAKULAM. SRI CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2021, ALONG WITH WP(C).9723/2021(M), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 09TH DAY OF APRIL 2021 / 19TH CHAITHRA, 1943 WP(C).No.9723 OF 2021(M) PETITIONER/S: THE DISTRICT LOTTERY OFFICER DISTRICT LOTTERY OFFICE, 7TH FLOOR, REVENUE TOWER, PARK AVENUE, ERNAKULAM - 682 011. BY GOVERNMENT PLEADER RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX(TDS) TAX BUILDING, I.S.PRESS ROAD, KOCHI - 682 018, ERNAKULAM. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) TAX BUILDING, I.S.PRESS ROAD, KOCHI - 682 018, ERNAKULAM. SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2021, ALONG WITH WP(C).9719/2021(L), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) Nos.9719 & 9723 of 2021 3 JUDGMENT [ WP(C).9719/2021, WP(C).9723/2021 ] Dated this the 9th day of April 2021 Heard both sides. 2. Both these petitions are being disposed of by this common judgment as the facts and points involved are identical. 3. Learned Government pleader appearing for the petitioners in both these petitions submitted that challenging the orders at Ext.P2 imposing penalty, the petitioners have preferred statutory appeals at Ext.P3 along with the stay petitions at Ext.P6 in both these writ petitions and these appeals are pending before the 2nd respondent. During pendency of the appeals, respondents have issued letters intimating coercive action for recovery of the amount assessed by orders at Ext.P2. It is further submitted that till disposal of the appeals, the recovery proceedings be stayed. 4. Learned Standing Counsel appearing for the respondents in both these petitions submits that the writ petitions can be disposed by directing the 2nd respondent to decide the stay petitions in a time bound manner. 5. In the light of these facts and circumstances of the instant case and also keeping in mind the submissions advanced by the parties, both these petitions are disposed of with the WP(C) Nos.9719 & 9723 of 2021 4 following directions:- The 2nd respondent is directed to decide the stay petitions at Ext.P6 in pending appeals at Ext.P3 within a period of two months from the date of communication of this judgment. The learned Standing Counsel appearing for the respondents to communicate this judgment to the 2nd respondent for compliance. The petitioner to cooperate with the 2nd respondent in disposal of the stay petitions at Ext.P6 in the time frame prescribed by this Court. Till disposal of the stay petitions, the recovery in pursuant to the orders at Ext.P2 shall be kept in abeyance by the respondents. Sd/- A.M.BADAR ajt JUDGE WP(C) Nos.9719 & 9723 of 2021 5 APPENDIX OF WP(C) 9719/2021 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF NOTICE F.NO.ACIT(TDS)/KOCHI/DIST.LOTTERY/2014- 15/CHND00204B. EXHIBIT P2 TRUE COPY OF THE ORDER IMPOSING PENALTY. EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE SECOND RESPONDENT FOR THE ASSESSMENT YEAR 2015-2016. EXHIBIT P4 TRUE COPY OF THE LETTER INTIMATING COERCIVE STEPS. EXHIBIT P5 REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT TO EXHIBIT P4. EXHIBIT P6 A TRUE COPY OF THE STAY PETITION ALONG WITH A COVERING LETTER. EXHIBIT P7 A TRUE COPY OF THE LETTER FORWARDED TO COMMISSIONER OF INCOME TAX (APPEALS). WP(C) Nos.9719 & 9723 of 2021 6 APPENDIX OF WP(C) 9723/2021 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF NOTICE F.NO.ACIT(TDS)/KOCHI/DIST.LOTTERY/2015- 16/CHND00204B. EXHIBIT P2 TRUE COPY OF THE ORDER IMPOSING PENALTY. EXHIBIT P3 TRUE COP OF THE MEMORANDUM OF APPEAL FILED BEFORE THE SECOND RESPONDENT FOR THE ASSESSMENT YEAR 2016-2017. EXHIBIT P4 TRUE COPY OF THE LETTER INTIMATING COERCIVE STEPS. EXHIBIT P5 REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT TO EXHIBIT P4. EXHIBIT P6 A TRUE COPY OF THE STAY PETITION ALONG WITH A COVERING LETTER. EXHIBIT P7 A TRUE COPY OF THE LETTER FORWARDED TO COMMISSIONER OF INCOME TAX (APPEALS). "