WAVE ONLINE INFOWAY PVT.LTD., V. THE INCOME TAX OFFICER,

WP(C)/6079/2020

AI Insights

The case involves M/s. Wave Online Infoway Pvt. Ltd., which filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax (Appeals) concerning an assessment order under the Income Tax Act. The petitioner was aggrieved by the assessment order and filed an appeal along with a stay petition to prevent the recovery of the disputed tax amount during the appeal process. The primary contention was the delay in the appellate authority's decision on the stay petition, which could lead to the recovery of the tax amount before the appeal is resolved, rendering it ineffective. The court found merit in the petitioner's request for expedited consideration of the stay petition.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753935 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-02-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: RAMESH JOHN
• Keywords: Appeal; Assessment Order; Coercive Steps; Income Tax; Stay Petition
• Section: 147; 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.6079 OF 2020(H) PETITIONER/S: M/S.WAVE ONLINE INFOWAY PVT.LTD., 27-1388-1, PREETHI BUILDINGS, KADAVANTHARA, ERNAKULAM, KOCHI- 682 019, REPRESENTED BY ITS MANAGING DIRECTOR, MR.ANOOP SIVADASAN RADHA. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT/S: 1 THE INCOME TAX OFFICER, CORPORATE WARD 2(2), OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, KOCHI-682 018. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), POORNIMA, NEAR MALAYALA MANORAMA, PANAMPILLY NAGAR, KOCHI-682 036. OTHER PRESENT: SC - SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6079/2020 -2- J U D G M E N T Dated this the 28th day of February 2020 The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under the Income Tax Act. The petitioner has filed the appeal with Ext.P3 stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P3 stay petition expeditiously. 2. The case of petitioner is that either the mere filing of appeal or pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P3 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 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 appeals, the order on W.P.(C) No. 6079/2020 -3- stay petitions is passed expeditiously. Hence the writ petition. 3. Perused Exts.P1, P2, P3 and P4 . Prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of the stay petition in Ext.P3. 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/second respondent considers and disposes of Ext.P3 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 amount determined in the order under appeal for three months from today. Sd/- S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ORDER OF ASSESSMENT DATED 18.12.2019 PASSED UNDER SECTION 143(3) READ WITH SECTION 147 OF THE ACT ALONG WITH COMPUTATION STATEMENT AND NOTICE OF DEMAND. EXHIBIT P2 A TRUE COPY OF THE FORM OF APPEAL STATEMENT OF FACTS AND GROUNDS OF APPEAL ELECTRONICALLY FILED ON 16.01.2020. EXHIBIT P3 A TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF DEMAND DATED 28.01.2020 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3 A A TRUE COPY OF THE ACKNOWLEDGEMENT OF FILING EXT.P3 STAY APPLICATION. EXHIBIT P4 A TRUE COPY OF THE ADDITIONAL GROUNDS OF APPEAL DATED 25.02.2020 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE NOTICE DATED 10.02.2020 PROPOSING COERCIVE PROCEEDING. "