M/S.ASSAM PLY BOARDS vs. THE DEPUTY COMMISSIONER OF INCOME TAX, KOCHI

WP(C)/8613/2016HC KeralaKLHC01056037201608 March 2016Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, considering the facts and circumstances, including the recent receipt of the appellate order (Ext.P3) by the petitioner and the time available to the petitioner until April 22, 2016, to file an appeal before the Income Tax Appellate Tribunal, directed that recovery steps for the amounts confirmed by the assessment orders (Ext.P1 series) shall be kept in abeyance for a period of six weeks. This period was granted to enable the petitioner to approach the Income Tax Appellate Tribunal against the order of the first appellate authority. The court did not decide on the merits of the appeal itself but granted a temporary reprieve from recovery.

What were the facts?

The petitioner, M/s. Assam Ply Boards, represented by its Managing Partner, filed a writ petition before the High Court of Kerala. The petitioner had received an order dated January 29, 2015, from the Deputy Commissioner of Income Tax (the respondent) for assessment years 2007-08 to 2013-14. Subsequently, the petitioner received an order dated January 25, 2016, from the Commissioner of Income Tax (Appeals)-IV, Kochi, which is referred to as Ext.P3. The petitioner's primary request was for a stay of recovery proceedings until April 22, 2016, which was the remaining time available to file an appeal against Ext.P3 before the Income Tax Appellate Tribunal.

What were the issues?

1. Whether the petitioner is entitled to a stay of recovery proceedings pending their appeal before the Income Tax Appellate Tribunal, considering the recent receipt of the appellate order and the time available for filing the appeal. Assessee's Contention: The petitioner argued that they had only recently received the appellate order (Ext.P3) and still had time until April 22, 2016, to file an appeal before the Income Tax Appellate Tribunal. Therefore, they sought a stay of recovery proceedings during this period. Revenue's Contention: The judgment does not record any specific contentions made by the learned Standing Counsel for the respondent regarding the stay of recovery proceedings. The court heard the submissions of both parties.

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 A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 8TH DAY OF MARCH 2016/18TH PHALGUNA, 1937 WP(C).No. 8613 of 2016 (B) ------------------------------------- PETITIONER(S): ---------------------- M/S.ASSAM PLY BOARDS, P.P.ROAD, ALLAPRA P.O, PERUMBAVOOR, KERALA-683553, REPRESENTED BY ITS MANAGING PARTNER M.K.HASSAINAR. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ------------------------- THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ALFA LIZA BUILDING, OPP: SRV LP SCHOOL CHITTOOR ROAD, KOCHI -682 011. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 8613 of 2016 (B) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2007-08 P1(A) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2008-09 P1(B) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2009-2010 P1(C) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2010-2011 P1(D) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2011-2012 P1(E) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2012-2013 P1(F) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2013-2014 P2 - TRUE COPY OF THE JUDGMENT IN WPC 21211/2015 DT. 14.07.2015 P3 - TRUE COPY OF THE NO.ITA-269,271,270,268,265,266 & 267 CIT(A)-IV COCHI/14- 15 DATED 25.01.2016 PASSED BY THE COMMISSIONER OF INCOE-TAX (APPEALS)-IV, KOCHI P4 - TRUE COPY OF THE LETTER NO.DCIT/CC-2EKM/2015-16 DATED 16.2.2016 ISSUED BY THE RESPONDENT. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.8613 of 2016 ............................................................. Dated this the 8th day of March, 2016

J U D G M E N T

The limited prayer of the petitioner, who has been served with Ext.P3 order under the Income tax Act, is for a stay of recovery proceedings till 22.04.2016, which is the time available to him for filling an appeal against Ext.P3 order before the Income Tax Appellate Tribunal.

I have heard the learned counsel for the petitioner and also the learned Standing counsel for the respondents.

On a consideration of the facts and circumstances of the case as also the submissions made across the bar and finding that Ext.P3 order was served on the petitioner only recently, and he has time till 22.04.2016 for filing an appeal as per the provisions of the Income Tax Act, I direct that recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 series of assessment orders shall be kept in abeyance for a period of six

-2- W.P.(C). No.8613 of 2016 weeks, so as to enable the petitioner to approach the Income Tax Appellate Tribunal against Ext.P3 order of the 1st appellate authority in the meanwhile.

A.K.JAYASANKARAN NAMBIAR

JUDGE mns/8.3.16

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