WILSON MATHEW, V. THE INCOME TAX OFFICER,

WP(C)/18666/2019

AI Insights

The case involves Wilson Mathew, representing M/s. Kairali Cable Vision, who filed a writ petition against the Income Tax Officer, Ward No.4, Kannur Range, and the Commissioner of Income Tax (Appeals), Kozhikode. The petitioner was aggrieved by the assessment orders made under Section 25(1) of the KVAT Act for the assessment years 2011-12 to 2015-16. The petitioner had filed appeals against these orders and a stay petition (Ext.P16) to the appellate authority, which was not addressed in a timely manner, leading to recovery actions by the assessing officer. The petitioner sought the court's intervention to expedite the decision on the stay petition to prevent the appeals from becoming academic or ineffective.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 766868 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-07-2019
• Assessment Year: misc
• Laws Referred To: KVAT Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: GEORGE MECHERIL; JOJO JOSEPH
• Keywords: Appeal; Assessment Order; 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 TUESDAY, THE 09TH DAY OF JULY 2019 / 18TH ASHADHA, 1941 WP(C).No.18666 of 2019 PETITIONER: WILSON MATHEW, (PANAILPM2852M), M/S. KAIRALI CABLE VISION, P.O. TALIPARAMBA, KANNUR, PIN - 670 141. BY ADVS. SRI.GEORGE MECHERIL SRI.JOJO JOSEPH RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD NO.4, KANNUR RANGE, KANNUR, AAYAKAR BHAVAN, KANNOTHUMCHAL, KANNR - 670 005. 2 THE COMMISSIONER OF INCOEM TAX (APPEALS), KOZHIKODE- 670 101 SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18666 of 2019 2 JUDGMENT The petitioner filed appeals in Ext.P6, P7, P8, P9 and P10 aggrieved by the orders of assessment in Ext.P1, P2, P3, P4 and P5 made under Section 25(1) of the KVAT Act. The petitioner has filed the appeals with Ext.P16 stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P16 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.P16 results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P6, P7, P8, P9 and P10. 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 order on stay petition is passed expeditiously. Hence the writ petition. 3. Perused Exts.P1, P2, P3, P4 and P5 assessment order, Ext.P6, P7, P8, P9 and P10 appeals and P16 stay petition. Prima WP(C).No.18666 of 2019 3 facie I am satisfied that a case is made out for issuing necessary directions to 2nd respondent to dispose of the stay petition in Exts.P16 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 order: (a) The appellate authority/ 2nd respondent considers and disposes of Ext.P16 application 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 two months from today. Sd/- S.V.BHATTI nak JUDGE WP(C).No.18666 of 2019 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE REVISED ORDER PASSED BY THE FIRST RESPONDENT ON 4.5.2018 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P2 TRUE COPY OF REVISED ORDER PASSED BY THE FIRST RESPONDENT ON 4.5.2018 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P3 TRUE COPY OF THE REVISED ORDER PASSED BY THE FIRST RESPONDENT ON 4.5.2018 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P4 TRUE COPY OF THE ORDER PASSED ON 18.6.2018 IN RESPECT OF 2014-15. EXHIBIT P5 TRUE COPY OF THE ORDER PASSED ON 18/6/2018 IN RESPECT OF AND 2015-16. EXHIBIT P6 TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P7 TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P8 TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P9 TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P10 TRUE COPY OF THE STATUTORY APPEALS BEFORE THE 2ND RESPONDENT IN FORM 35 FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P11 TRUE COPY OF E.FILING ACKNOWLEDGEMENT RECEIPT DATED 26.1.2017 FOR THE YEAR 2011. EXHIBIT P12 TRUE COPY OF E.FILING ACKNOWLEDGEMENT RECEIPT DATED 27.1.2017 FOR THE YEAR 2012. WP(C).No.18666 of 2019 5 EXHIBIT P13 TRUE COPY OF E.FILING ACKNOWLEDGEMENT RECEIPT DATED 27.1.2017 FOR THE YEAR 2013. EXHIBIT P14 TRUE COPY OF E.FILING ACKNOWLEDGEMENT RECEIPT DATED 2.2.2018 FOR THE YEAR 2014. EXHIBIT P15 TRUE COPY OF E.FILING ACKNOWLEDGEMENT RECEIPT DATED 2.2.2018 FOR THE YEAR 2015. EXHIBIT P16 TRUE COPY OF THE STAY PETITION FILED ON 13.7.2018 ALONG WITH THE ENDORSEMENT FOR THE ASSESSMENT YEARS, 2011 TO 2016 ON 13.7.2018. EXHIBIT P17 TRUE COPY OF NOTICE DEMAND DATED 15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I. EXHIBIT P18 TRUE COPY OF NOTICE OF DEMAND DATED 15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I. EXHIBIT P19 TRUE COPY OF NOTICE OF DEMAND DATED 15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 201-14 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I. EXHIBIT P20 TRUE COPY OF NOTICE OF DEMAND DATED 15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2014-2015 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I. EXHIBIT P18 TRUE COPY OF NOTICE OF DEMAND DATED 15.5.2019 TO THE DEFAULTER FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE FIRST RESPONDENT IN FORM I.T.C.P.I. EXHIBIT P18 TRUE COPY OF DEMAND NOTICE ON 19/06/2019 ISSUED BY THE FIRST RESPONDENT. //TRUE COPY// P.A. TO JUDGE "