K.K.LEISURES AND TOURISM INTERNATIONAL PVT. LTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

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WP(C)/30195/2018HC KeralaKLHC01068428201830 October 2018Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court observed that the appellate authority could consider the petitioner's stay petition early, solely to mitigate the petitioner's hardship. This consideration would be subject to any conditions the appellate authority deemed proper. The Court did not decide on the merits of the appeal or the stay petition itself, but directed the appellate authority to consider the stay petition expeditiously. The operative direction was for the appellate authority to consider the stay petition, subject to conditions.

What were the facts?

The petitioner, M/s. K.K. Leisures and Tourism International Pvt. Ltd., an assessee, filed a statutory appeal in 2015. No stay petition was filed at that time. Facing coercive proceedings, the petitioner filed a stay petition over three years later, just before filing this writ petition. The petitioner sought a deferral of coercive steps until the appellate authority decided their statutory appeal. The revenue contended that it was inequitable for the petitioner to demand a stay after not seeking one for three years.

What were the issues?

1. Whether the petitioner is entitled to a deferral of coercive steps until their statutory appeal is decided by the appellate authority, given the delay in filing a stay petition. Assessee's contention: The petitioner argued that coercive steps should be deferred until their statutory appeal is decided. The petitioner sought relief from hardship by filing a stay petition belatedly. Revenue's contention: The revenue argued that it was inequitable for the petitioner to insist on deferring coercive steps, as they had not sought a stay for the past three years.

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 DAMA SESHADRI NAIDU TUESDAY ,THE 30TH DAY OF OCTOBER 2018 / 8TH KARTHIKA, 1940 WP(C).No. 30195 of 2018 PETITIONER/S: M/s.K.K.LEISURES AND TOURISM INTERNATIONAL PVT. LTD., K.K.PLAZA BUILDING, PERAVOOR, KANNUR-670673, REPRESENTED BY ITS MANAGING DIRECTOR K.K.MOHANDAS. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT/S: 1 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, AAYAKAR BHAVAN (NORTH BLOCK), KOZHIKODE 673001. 2 COMMISSIONER OF INCOME TAX APPEALS, COCHIN 682036 3 TAX RECOVERY OFFICER (CENTRAL) KOCHI 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, COCHIN 682011 4 ASSISTANT COMMISSIONER OF INCOEM TAX, CENTRAL CIRCLE-2 , AAYAKARBHAVAN (NORTH BLOCK) KOZHIKODE 673001 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 30195 of 2018

JUDGMENT The petitioner, an assessee under the Income Tax Act, filed a statutory appeal in 2015. But he did not file any stay petition. Belatedly, faced with coercive proceedings , the petitioner filed a stay petition just over a month ago. In this writ petition, the petitioner urges that the authorities should defer all coercive steps until the appellate authority decides the petitioner's statutory appeal.

2.

In response, the learned Standing Counsel submits that it is iniquitous for the petitioner to insist that the authority should defer coercive steps. According to him, in the last three years, the petitioner has never bothered to have the proceedings stayed.

3.

At any rate, the appellate authority may consider the petitioner's stay petition early, only to mitigate its hardship, subject to the condition it may deem proper. With this observations, I dispose of the writ petition. DAMA SESHADRI NAIDU JUDGE das

-3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09, UNDER THE INCOME TAX ACT EXHIBIT P2OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10, UNDER THE INCOME TAX ACT EXHIBIT P3OF THE ASSESSMENT ORDER FOR THE YEAR 2010-11, UNDER THE INCOME TAX ACT EXHIBIT P4OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12, UNDER THE INCOME TAX ACT EXHIBIT P5OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13, UNDER THE INCOME TAX ACT EXHIBIT P6OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14, UNDER THE INCOME TAX ACT EXHIBIT P7OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P1 ASSESSMENT ORDER EXHIBIT P8OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P2 ASSESSMENT ORDER EXHIBIT P9OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P3 ASSESSMENT ORDER

-4- EXHIBIT P10OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P4 ASSESSMENT ORDER EXHIBIT P11OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P5 ASSESSMENT ORDER EXHIBIT P12OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P6 ASSESSMENT ORDER EXHIBIT P13OF THE NOTICE OF DEMAND DATED 09.08.2018 FOR THE YEAR 2008.09 EXHIBIT P14OF THE NOTICE DEMAND DATED 09.08.2018 FOR THE YEAR 2009-10 EXHIBIT P15OF THE NOTICE DEMAND DATED 09.08.2018 FOR THE YEAR 2010-11 EXHIBIT P16OF THE NOTICE DEMAND DATED 09.08.2018 FOR THE YEAR 2011-12 EXHIBIT P17OF THE NOTICE DEMAND DATED 09.08.2018 FOR THE YEAR 2012-13 EXHIBIT P18OF THE NOTICE DEMAND DATED 09.08.2018 FOR THE YEAR 2013-14 EXHIBIT P19OF THE REPLY DATED 16.08.2018 TO EXT.P13 DEMAND NOTICE EXHIBIT P20OF THE PROCEEDINGS DATED 28/08/2018 OF THE 4TH RESPONDENT

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