V.P.ABDUL KAREEM V. THE COMMISSIONER OF INCOME TAX

WP(C)/34325/2018

AI Insights

The case involves V.P. Abdul Kareem, the petitioner, who has appeals pending before the Commissioner of Income Tax (Appeals), Kozhikode, concerning various assessment orders. The petitioner had complied with the statutory requirement of pre-deposit, as evidenced by documents Exts.P13 to P15. The primary legal issue was the delay in the consideration of these appeals, which prompted the petitioner to seek judicial intervention. Both the petitioner's counsel and the learned Standing Counsel agreed that the court could resolve the matter by setting a timeframe for the consideration of the appeals without delving into the merits of the case.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754986 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-01-2019
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K V M PANDALAI
• Assessee Lawyers: P SABAH
• Keywords: Appeals; Assessment Order; Coercive Steps; Income Tax; Pre-deposit

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 34325 of 2018 PETITIONER/S: V.P.ABDUL KAREEM AGED 57 YEARS S/O. V.P.ABU, PLOT NO. 4, OPP-TAMARIND NEST APARTMENTS, NEAR SWIMMING POOL, CHEROOTY NAGAR HOUSING COLONY, CALICUT - 04. BY ADV. SRI.P.MOHAMED SABAH RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAARBHAVAN, MANACHIRA, KOZHIKODE - 673 001. 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (1) (1) T.P.S, KOZHIKODE 673 001 3 TAX RECOVERY OFFICER, KOZHIKODE, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAARBHAVAN, MANACHIRA, KOZHIKODE 673 001 4 MEHROOF MANALODY, MANAGING DIRECTOR OF M/S. GLOSOFT TECHNOLOGIES, PVT. LTD, HOUSE OF G TEC, INDUS AVENUE, CALICUT 673 002. 5 INCOME TAX OFFICER, WARD-1. KOZHIKODE 673 001 W.P.(C) No. 34325/2018 -2- 6 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, KOZHIKODE 673 001 OTHER PRESENT: SC SRI. K.V. M. PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner has the Exts.P8, P11 and P12 appeals pending before the first respondent. As seen from the Exts.P13 to P15, the petitioner has complied with the statutory requirement of pre- deposit. 2. The petitioner's counsel and the learned Standing Counsel agree that this Court may dispose of the writ petition fixing a time frame for the first respondent to consider the petitioner's appeals on merits. 3. Under these circumstances, without adverting to the merits, I dispose of the writ petition holding that the first respondent will consider the petitioner's Exts.P8, P11 and P12 W.P.(C) No. 34325/2018 -3- appeals expeditiously, in two months. Until those appeals are considered, the authorities will defer coercive steps. Sd/- DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE CERTIFICATION OF GLOSOFT TECHNOLOGIES PRIVATE LTD DATED 03-08-2001 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 28-03- 2015 OF THE FINANCIAL YEAR 2008-2009 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 28-3- 2015 FOR THE FINANCIAL YEAR 2009-2010 EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 28-03- 2015 FOR THE FINANCIAL YEAR 2011-2012 EXHIBIT P5 TRUE COPY OF THE APPLICATION PREFERRED BY THE PETITIONER DATED 5-12-2014 BEFORE THE 6TH RESPONDENT EXHIBIT P6 THE TRUE COPY OF THE ORDER DATED 29-12-2014 OF THE 6TH RESPONDENT REJECTING THE APPLICATION OF THE PETITIONER W.P.(C) No. 34325/2018 -4- EXHIBIT P7 TRUE COPY OF THE WRITTEN STATEMENT FILED BY ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (HQ AND TPS), KOZHIKODE IN O.S NO. 56/2016 ON THE FILE OF SUB COURT, KOZHIKODE EXHIBIT P8 A TRUE COPY OF THE MEMORANDUM OF APPEAL PREFERRED BY THE PETITIONER AGAINST EXHIBIT P-4 ASSESSMENT ORDER BEFORE RESPONDENT NO. 1 EXHIBIT P9 ORDER OF RESPONDENT NO. 1DATED 5-09-2017 REJECTING THE GRANT OF STAY OF RECOVERY PROCEEDINGS EXHIBIT P10 A TRUE COPY OF THE RECOVERY NOTICE DATED 04-06- 2018 ISSUED BY THE 3RD RESPONDENT "