VEMBANAD BOTTLING COMPANY vs. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER

WP(C)/19333/2023HC KeralaKLHC01042109202329 September 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that it did not find any ground to keep the writ petition pending, given that the petitioner had already filed appeals before the competent appellate authority under the Income Tax Act, 1961. The Court disposed of the writ petition, granting the petitioner liberty to file stay applications online in their pending appeals. If difficulties arose, they could file applications before the jurisdictional assessing officer, who would transmit them to the appellate authority. The petitioner was given seven days to file these applications. The interim order previously granted by the Court was to remain in operation for fifteen days from the date of the judgment.

What were the facts?

The petitioner, Vembanad Bottling Company, filed a writ petition before the High Court of Kerala challenging an order (Exhibit P3) and a notice (Exhibit P4). The petitioner had already filed appeals against these before the competent authority under the Income Tax Act, 1961, which were pending. The petitioner contended that they were granted only two days to reply to a show cause notice dated 25.03.2023 (Exhibit P2). The Court noted that the petitioner had approached the appellate authority.

What were the issues?

1. Whether the High Court should entertain a writ petition when statutory appeals are already pending before the appellate authority under the Income Tax Act, 1961? The petitioner's counsel did not explicitly argue on this point, but the filing of the writ petition implies a challenge to the proceedings. The revenue's counsel did not record any specific arguments in the judgment. The Court's decision hinges on the existence of pending appeals.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 29TH DAY OF SEPTEMBER 2023 / 7TH ASWINA, 1945 WP(C) NO. 19333 OF 2023 PETITIONER: VEMBANAD BOTTLING COMPANY WARD NO.20, KALLIDIKKIL BUILDINGS NO.180A, THAZHATHANGADY P.O., KOCHUPALLY, REPRESENTED BY ITS MANAGING PARTNER MR.K.M.JOSEPH BENOY, PIN – 686 005. BY ADVS. ABRAHAM JOSEPH MARKOS V.ABRAHAM MARKOS ISAAC THOMAS P.G.CHANDAPILLAI ABRAHAM ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA JOHN VITHAYATHIL AIBEL MATHEW SIBY RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, NEW DELHI, PIN – 110 001. 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX AYAKKAR BHAVAN, OLD RAILWAY STATION ROAD, KOCHI, PIN – 682 018. 3 THE INCOME TAX OFFICER WARD 1 KOTTAYAM, KOTTAYAM, PIN – 686 001. 4 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL SCHEME, NEW DELHI ., PIN – 110 001. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 19333/2023 : 2 : DINESH KUMAR SINGH, J. --------------------------------------------------------- W.P.(C). No. 19333 of 2023 --------------------------------------------------------- Dated this the 29th day of September, 2023.

JUDGMENT

The present writ petition has been filed impugning Exhibit P3 order and Exhibit P4 notice, against which the petitioner has already filed appeals before the competent authority and the same are pending consideration.

The learned counsel for the petitioner submits that the petitioner was granted only two days’ time to file reply to Exhibit P2 show cause notice dated 25.03.2023. Be that as it may, the petitioner has approached the appellate authority under the provisions of the Income Tax Act, 1961. I do not find any ground to keep this writ petition pending before this Court.

Therefore, this writ petition is disposed of, with liberty to the petitioner to file stay applications in the pending appeals online and if they are facing any difficulties, they may file the applications before the jurisdictional assessing officer, who will transmit it to the concerned appellate authority. The petitioner may file the application within a period of seven days from today. The interim order granted : 3 : by this Court on 14.06.2023 shall remain in operation for a period of fifteen days. Writ petition stands finally disposed of. DINESH KUMAR SINGH, JUDGE.

Rv : 4 :

Appendix — schedule of exhibits

APPENDIX OF WP(C) 19333/2023 PETITIONER EXHIBITS: Exhibit P1 TRUE COPY OF THE ORDER DATED 29.03.2022 ISSUED UNDER SECTION 148A(D) BY THE 3RD RESPONDENT Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 25.03.2023 ISSUED BY THE ASSESSING OFFICER Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.03.2023 OF THE ASSESSING OFFICER Exhibit P4 TRUE COPY OF THE PENALTY NOTICE DATED 01.05.2023 ISSUED UNDER SECTION 270A BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE JUDGMENT DATED 22.11.2021 OF THIS HONOURABLE COURT IN W.P. (C) NO.21524 / 2021 Exhibit P6 TRUE COPY OF THE JUDGMENT DATED 15.03.2022 OF THIS HONOURABLE COURT IN W.P. NO.11540 / 2021 Exhibit P7 TRUE COPY OF THE APPEAL DATED 27.04.2023 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT RESPONDENTS’ EXHIBITS: NIL True Copy PS To Judge. rv

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