M/S.EUROTECH MARITIME ACADEMY vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS)ERNAKULAM

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WP(C)/33290/2015HC KeralaKLHC01079126201502 November 2015Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
AI SummaryDismissed

What did the High Court hold?

As the provided text is only the cause title and the initial part of the judgment, it does not contain any findings, reasoning, or operative directions from the Tribunal. The decision of the Tribunal on any issue is not recorded in this excerpt.

What were the facts?

The petitioner, Eurotech Maritime Academy, represented by its Finance Controller, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Additional Commissioner of Income Tax (TDS), Ernakulam. The Income Tax Appellate Tribunal, Ernakulam, is also listed as a respondent. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

The provided text does not contain the specific questions the Tribunal had to decide, nor does it detail the arguments presented by the assessee (Eurotech Maritime Academy) or the revenue (Additional Commissioner of Income Tax). Therefore, no issues or contentions can be extracted from this judgment excerpt.

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 MONDAY, THE 2ND DAY OF NOVEMBER 2015/11TH KARTHIKA, 1937 WP(C).No. 33290 of 2015 (I) ---------------------------- PETITIONER: ------------------- EUROTECH MARITIME ACADEMY, XXXVIII/3492, VAKILS BUILDING, OPP. TVS KALOOR, KOCHI - 682 017, REPRESENTED BY ITS FINANCE CONTROLLER. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.ROSIE ATHULYA JOSEPH SMT.O.A.NURIYA KUM.SOUMYA PRAKASH KUM.MEKHALA M.BENNY RESPONDENT(S): -------------------------- 1. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), ERNAKULAM - 682 018. 2. INCOME TAX APPELLATE TRIBUNAL, ERNAKULAM - 682 030. BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 33290 of 2015 (I) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : ------------------------------------- P1: TRUE COPY OF THE PENALTY ORDER DT. 26/9/2013 FOR THE A.Y.2010-11. P2: TRUE COPY OF THE PENALTY ORDER DT. 26/9/2013 FOR THE A.Y.2011-12. P3: TRUE COPY OF THE PENALTY ORDER DT. 26/9/2013 FOR THE A.Y.2012-13. P4: TRUE COPY OF THE ORDER DT. 27/2/2015 FOR THE A.Y.2010-11 OF THE COMMISSIONER OF INCOME TAX (APPEALS). P5: TRUE COPY OF THE ORDER DT. 27/2/2015 FOR THE A.Y.2011-12 OF THE COMMISSIONER OF INCOME TAX (APPEALS). P6: TRUE COPY OF THE ORDER DT. 27/2/2015 FOR THE A.Y.2012-13 OF THE COMMISSIONER OF INCOME TAX (APPEALS). P7: TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11. P8: TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12. P9: TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13. P10: TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE YEAR 2010-11. P11: TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE YEAR 2011-12. P12: TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE YEAR 2012-13. P13: TRUE COPY OF THE COMMON ORDER DT. 9/10/2015 OF THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: NIL --------------------------------------- //TRUE COPY// P.S. TO JUDGE mbr/ A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 33290 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of November 2015

JUDGMENT The challenge in the writ petition is against Ext.P13 order passed by the 2nd respondent Tribunal, in a stay petition filed along with appeals for the assessment years 2010-11 and 2012-13. By the said order, the 2nd respondent Tribunal had directed the petitioner to effect the payment of Rs.30,00,000/- by 31.10.2015, Rs.20,00,000/- by 30.11.2015 and Rs.20,00,000/- on 31.12.2015 as a condition for grant of stay against the recovery of amounts confirmed against the petitioner by the assessment orders. In the writ petition the limited prayer of the petitioner is for enlargement of time, to comply with the directions of the Tribunal. Counsel for the petitioner pleads financial hardship and submits that he would be able to discharge the entire liability as per Ext.P13 order by March 2016. 2. I have heard the learned counsel appearing for the petitioner and the learned standing counsel appearing for the Income Tax Department.

W.P.(c).No.33290 of 2015 : 2 :

3.

On a consideration of the facts and circumstances of the case and taking into account the plea of financial hardship raised by the petitioner, I am of the view that the interests of justice would be served by modifying the terms in Ext.P13 order and directing the petitioner to pay the amount of Rs.70,00,000/- (Rupees Seventy lakhs only) as directed in Ext.P13 order, in the following manner:- Rs.15,00,000/- (Rupees fifteen lakhs only) each in four equal and successive monthly installments, commencing from 16.11.2015 and an amount of Rs.10,00,000/- (Rupees ten lakhs only) by 15th March 2016. If the petitioner pays the aforesaid amount as directed in this judgment, the same shall be treated as in compliance with the direction in Ext.P13 order. The petitioner shall produce the copy of this writ petition along with the copy of this judgment before the 2nd respondent Tribunal, and also report the payments made by him pursuant to this judgment before the 1st respondent Assessing Officer. The writ petition is disposed as above A.K.JAYASANKARAN NAMBIAR

JUDGE sm/

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