MS.HILLWOOD TIMBERS vs. INCOME TAX OFFICER

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WP(C)/12848/2017HC KeralaKLHC01060795201711 April 2017Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the Income Tax Appellate Tribunal (2nd respondent) to consider and pass orders on the stay petitions (Exts.P8 to P10) filed by the petitioner within two months from the date of receipt of a certified copy of the judgment. The Court further ordered that coercive recovery proceedings shall remain stayed until such orders are passed by the ITAT. The ITAT's order on the stay petitions will then determine the further steps in the matter. The High Court did not decide on the merits of the appeals themselves, but rather on the procedural aspect of the stay petitions.

What were the facts?

The petitioner, Ms. Hillwood Timbers, filed appeals and stay petitions before the Income Tax Appellate Tribunal (ITAT), Cochin Bench, against assessment orders for assessment years 2012-13, 2013-14, and 2014-15. The assessment orders were passed by the Income Tax Officer (TDS), Calicut. The petitioner's grievance is that recovery proceedings were initiated under the Kerala Revenue Recovery Act, 1968, before the ITAT could consider their stay petitions. The ITAT is the second respondent in this writ petition.

What were the issues?

1. Whether the ITAT should consider and pass orders on the stay petitions filed by the petitioner before any coercive recovery proceedings are initiated. Assessee's contentions: The petitioner argued that recovery proceedings were initiated prematurely, before the ITAT had an opportunity to decide on their stay petitions. They sought a direction for the ITAT to consider these petitions. Revenue's contentions: The judgment does not record any specific contentions from the revenue.

Which sections of the Income-tax Act were involved?

Section 206C

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 K.VINOD CHANDRAN TUESDAY, THE 11TH DAY OF APRIL 2017/21ST CHAITHRA, 1939 WP(C).No. 12848 of 2017 (E) ---------------------------- PETITIONER(S): ------------- MS.HILLWOOD TIMBERS, NH: 17: CHUNGAM: FEROKE: CALICUT: BY V.SHERIFF MANAGING PARTNER. BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): -------------- 1. INCOME TAX OFFICER (TDS), AAYAKAR BHAVAN MANANCHIRA CALICUT 693002. 2. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH KAKKANAD,COCHIN 682021. BY ADV. SRI.K.M.V.PANDALAI, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V. WPC 12848 OF 2017: ------------------ APPENDIX PETITIONERS EXHIBITS: --------------------- P1: COPY OF ORDER U/S 206 C FOR 2012.13 P2: COPY OF ORDER U/S206 C FOR 2013.14. P3; COPY OF ORDER U/S206 C FOR 2014.15. P4: COPY OF COMMON ORDER IN APPEALS AGAINST EXTS P 1 TO P3 ORDERS. P5: COPY OF APPEALS FILED AGAINST EXT P 1 BEFORE SECOND RESPONDENT. P6: COPY OF APPEAL FILED AGAINST EXT P2 BEFORE SECOND RESPONDENT. P7: COPY APPEAL FILED AGAINST EXT P3 BEFORE SECOND RESPONDENT. P8: COPY OF STAY PETITION FILED ALONG WITH EXT P 5 APPEAL. P9: COPY OF STAY PETITION FILED ALONG WITH EXT P6 APPEAL. P10: COPY OF STAY PETITION FILED ALONG WITH EXT P7 APPEAL. P11: COPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2012.13. P12: COPY OF RECEIVED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2013.14. P13: COPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2014.15. RESPONDENTS EXHIBITS: NIL --------------------- /TRUE COPY/ P.A.TO JUDGE K.V. K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 12848 of 2017 (E) ------------------------------------------ Dated: 11th April, 2017

J U D G M E N T The petitioner preferred Exts.P5 to P7 appeals and Exts.P8 to P10 stay petitions under the Income Tax Act, 1961 ('I.T Act' for short) against Exts.P1 to P3 assessment orders and the first appellate order before the 2nd respondent. The grievance of the petitioner is that even before the stay petitions have been considered by the 2nd respondent, the recovery proceedings have been initiated under the Kerala Revenue Recovery Act, 1968. 2. In the above circumstance, there shall be a direction to the 2nd respondent to consider and pass orders on Exts.P8 to P10 stay petitions, within a period of two months from the date of receipt of the certified

W.P.(C) No. 12848/2017 -2- copy of this judgment and coercive proceedings shall stand stayed until such orders are passed, which order shall determine the further steps thereafter. Writ petition disposed of. K.VINOD CHANDRAN, JUDGE jjj 11/4/17

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