VALSALA VENUGOPAL V. THE INCOME TAX OFFICER

WP(C)/18090/2019

AI Insights

The case involves Valsala Venugopal, the proprietrix of M/s. Precision Expanding Engineers, who filed a writ petition challenging the delay in the appellate authority's decision on her stay petition related to an assessment order under the KVAT Act. The petitioner argued that the delay in the appellate authority's decision allowed the assessing officer to proceed with recovering the disputed tax amount, potentially rendering the appeal academic or ineffective. The court, after reviewing the relevant documents, found merit in the petitioner's request for expedited consideration of the stay petition and issued directions accordingly.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 697333 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-07-2019
• Assessment Year: misc
• Laws Referred To: KVAT Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; R BHASKARA KRISHNAN; V P NARAYANAN
• Keywords: Appellate Authority; Assessment Order; Coercive Steps; Income Tax; Stay Petition
• Section: 25(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 03RD DAY OF JULY 2019 / 12TH ASHADHA, 1941 WP(C).No.18090 of 2019 PETITIONER/S: VALSALA VENUGOPAL AGED 55 YEARS W/O. T. VENUGOPAL, PROPRETRIX, M/S. PRECISION EXPANDING ENGINEERS, 'NAVANEETHAM', THALAPPALLY HOUSE, KOZHUKULLY, MOORKKANIKKARA, THRISSUR - 680 752. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD-2(3), SAKTHAN THAMPURAN NAGAR, AAYAKAR BHAVAN, THRISSUR - 680 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN THAMPURAN NAGAR, AAYAKAR BHAVAN, THRISSUR - 680 001. SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18090 of 2019 2 JUDGMENT The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under Section 25(1) of the KVAT Act. The petitioner has filed the appeal with Ext.P2(a) stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P2(a) stay petition expeditiously. 2. The case of petitioner is that the 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.P2(a) results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P2 appeal. The assessing officer, if is successful in his effort the statutory appeal 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 appeal, the orders on delay petition and stay petition are passed expeditiously. Hence the writ petition. 3. Perused Exts. P1, P2 and P2(a). Prima facie I am satisfied that a case is made out for issuing necessary directions to second WP(C).No.18090 of 2019 3 respondent to dispose of the stay petition in Ext.P2(a) respectively. 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 judgment: (a) The appellate authority/second respondent considers and disposes of Ext.P2(a) stay petition as early as possible, preferably within two 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 ten weeks from today. Sd/- S.V.BHATTI JUDGE Ac WP(C).No.18090 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2018 PASSED BY THE IST RESPONDENT ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEA DATED 24.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE STAY PETITION DATED 21.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF AUDITED REPORT AND THE TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED ON 31.3.2015 (A.Y. 2015- 16). EXHIBIT P4 TRUE COPY OF AUDITED REPORT AND THE TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31.3.2016 (A.Y.2016-17). EXHIBIT P5 TRUE COPY OF THE COMMUNICATION DATED 3.6.2019 ISSUED BY THE IST RESPONDENT. RESPONDENT'S/S EXHIBITS: NIL //TRUE COPY// PA TO JUDGE "