M/S.COCHIN INTERNATIONAL AIRPORT LTD., vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

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WP(C)/16116/2020HC KeralaKLHC01040750202012 January 2021Author: HONOURABLE MR. JUSTICE A.M.BADAR4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala observed that an out-of-turn hearing cannot be granted solely because a party approaches the court. While the petitioner's main grievance regarding a refund was redressed, their appeals for assessment years 2013-2014 and 2014-2015 were still pending before the Commissioner of Income Tax (Appeals). The court did not grant the request for an out-of-turn hearing. Instead, it closed the writ petition with a request to the 4th respondent (Commissioner of Income Tax (Appeals)) to decide the pending appeals as per their terms, implying that the appeals should be decided in due course according to the established procedures and timelines.

What were the facts?

The petitioner, M/s. Cochin International Airport Ltd., filed a writ petition before the High Court of Kerala. The petitioner's primary grievance concerning a refund had been resolved, and the refund had been received. However, appeals for assessment years 2013-2014 and 2014-2015 remained pending before the 4th respondent, the Commissioner of Income Tax (Appeals). The petitioner sought a direction for the expeditious disposal of these pending appeals. The respondents were the Principal Commissioner of Income Tax, the Commissioner of Income Tax (Centralized Processing Center), the Deputy Commissioner of Income Tax, and the Commissioner of Income Tax (Appeals).

What were the issues?

1. Whether the petitioner is entitled to an out-of-turn hearing for the pending appeals before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner sought expeditious disposal of their pending appeals for assessment years 2013-2014 and 2014-2015, implying a request for priority hearing given that their main grievance regarding refund had been redressed. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the expeditious disposal of appeals. The court's observation suggests that approaching the court does not automatically warrant an out-of-turn hearing.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUE AY, THE 12TH DAY OF JANUARY 2021 / 22TH POUSHA, 1942 WP(C).No.16116 OF 2020(L) PETITIONER: M/S.COCHIN INTERNATIONAL AIRPORT LTD., 35, 4TH FLOOR, GCDA COMPLEX, MARINE DRIVE, ERNAKULAM, KOCHI 682 031, REPRESENTED BY ITS AIRPORT DIRECTOR MR.A. CHANDRAKUMARAN NAIR. BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA SMT.ZAINAB ZEBAIBRAHIM P.M. RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENERAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI 682 018. 2 TH COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CENTER, INCOME TAX DEPARTMENT, BANGALORE 560 500. 3 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1 (1), CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI 682 018. 4 THE COMMISSIONER OF INCOME TAX (APPEALS), AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI 682 036. R1-4 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1-4 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.16116 OF 2020(L) 2 JUDGMENT Dated this the 12th day of January 2021 Heard the learned counsel for the petitioner. He has submits that the main grievance regarding refund is already redressed and the petitioner has already received refund of taxes paid by him. Learned counsel further submits that appeals for assessment years 2013-2014 and 2014-2015 are still pending before the 4th respondent and those appeals to be directed to be decided expeditiously. In my considered view, out of turn hearing cannot be granted only because the party approaches the court in the matter. In this view of the matter, this petition is closed with the request to the 4th respondent to decide pending appeals as per their terms. A.M.BADAR N //// PA to Judge JUDGE

WP(C).No.16116 OF 2020(L) 3

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE COMPUTATION OF INCOME DATED 30.03.2019 FOR ASSESSMENT YEAR 2018- 19. EXHIBIT P2 TRUE COPY OF THE INTIMATION U/S. 143(1) DATED 23.03.2020 FOR AY 2018-19. EXHIBIT P3 TRUE COPY OF NOTICE U/S 143 (2) DATED 22.09.2019 FOR AY 2018-19. EXHIBIT P4 TRUE COPY OF THE REPLY DATED 07.10.2019. EXHIBIT P5 TRUE COPY OF THE RETURN AND COMPUTATION SHEET DATED 30.10.2019 FOR ASSESSMENT YEAR 2019-20. EXHIBIT P6 TRUE COPY OF THE INTIMATION U/S. 143(1) DATED 05.07.2020 FOR ASSESSMENT YEAR 2019- 20 EXHIBIT P7 TRUE COPY OF THE GRIEVANCE REPRESENTING DATED 14.07.2020 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2018-19. EXHIBIT P8 TRUE COPY OF THE GRIEVANCE REPRESENTING DATED 14.07.2020 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2019-20. EXHIBIT P9 TRUE COPY OF THE LETTER DATED 29.06.2020 OF THE 1ST RESPONDENT TO THE 2ND RESPONDENT ALONG WITH ENCLOSURES. EXHIBIT P10 TRUE COPY OF THE GRIEVANCE RESOLUTION INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2018-19. EXHIBIT P11 TRUE COPY OF THE GRIEVANCE RESOLUTION INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2019-20. EXHIBIT P12 TRUE COPY OF JUDGMENT OF DELHI HIGH COURT REPORTED IN (2019) 112 TAXMANN.COM. 199 (DELHI). EXHIBIT P12 (A) TRUE COPY OF JUDGMENT OF DELHI HIGH COURT IN WPC 430 OF 2019. WP(C).No.16116 OF 2020(L) 4 EXHIBIT P13 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2016 FOR AY 2013-14. EXHIBIT P14 TRUE COPY OF APPEAL DATED 20.04.16 FOR AY 2013-14 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P15 TRUE COPY OF STAY PETITION DATED 22.04.16 FOR AY 2013-14 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P16 TRUE COPY OF THE JUDGMENT DATED 07.08.2017 OF THIS HONBLE COURT IN ITA NO. 163 OF 2012. EXHIBIT P17 TRUE COPY OF THE ORDER DATED 27.07.2018 PASSED BY THE HONBLE SUPREME COURT IN SLP NO. 22821/2018. EXHIBIT P18 TRUE COPY OF THE ORDER DATED 21.11.2019 OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO. 190/COCH/2017 FOR AY 2005-06 AND CONNECTED APPEALS FOR THE SUBSEQUENT ASSESSMENT. YEARS. EXHIBIT P19 TRUE COPY OF STATEMENT SHOWING THE ISSUED IN DISPUTE FOR AY 2013-14 . EXHIBIT P20 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.12.2016 FOR AY 2014-15. EXHIBIT P21 TRUE COPY OF APPEAL DATED 18.1.17 FOR AY 2014-15 FIELD BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P22 TRUE COPY OF STAY PETITIONER DATED 10.1.17 FOR Y 2014-15 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P23 TRUE COPY OF STATEMENT SHOWING THE ISSUES IN DISPUTE FOR AY 2014-15. EXHIBIT P24 TRUE COPY OF THE RECTIFICATION ORDER DATED 14/05/2020 ISSUED UNDER SECTION 154 BY THE DCIT CORPORATE CIR 1(1) KOCHI OF THE INCOME TAX DEPARTMENT, MINISTRY OF FINANCE.

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