M/S. S.N.CASHEW INTERNATIONAL [P] LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/33387/2017HC KeralaKLHC01081332201710 November 2017Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the respondent to pass consequential orders pursuant to the ITAT's order dated February 7, 2014. The court noted the submission made by the learned Standing Counsel for the respondents, on instructions, that the consequential orders would be passed within a period of two months from the date of receipt of a copy of the judgment. The court further directed that the petitioner be heard before the consequential orders are passed. The petitioner was instructed to produce a copy of the writ petition and the judgment before the respondent for further action. No specific issue was left undecided, as the court's direction addressed the petitioner's grievance of inaction.

What were the facts?

The petitioner, M/s. S.N. Cashew International [P] Ltd., filed a writ petition before the High Court of Kerala challenging the inaction of the Assistant Commissioner of Income Tax (respondent) in passing consequential orders. These orders were to be passed pursuant to an order dated February 7, 2014, issued by the Income Tax Appellate Tribunal (ITAT). The petitioner had previously received an assessment order dated December 23, 2010, from the Deputy Commissioner of Income Tax, and an appellate order dated August 17, 2012, from the Commissioner of Income Tax. The petitioner had also submitted reminder letters to the respondent on March 17, 2016, June 7, 2016, and August 10, 2017, seeking the consequential orders.

What were the issues?

1. Whether the respondent has failed to pass consequential orders as mandated by the ITAT's order dated February 7, 2014, thereby causing prejudice to the petitioner? (Question of fact and law). The petitioner contended that the respondent's inaction in passing consequential orders pursuant to the ITAT's order was the sole grievance. The petitioner relied on the ITAT's order (Exhibit P3) as the basis for seeking these consequential actions. The revenue, through its Standing Counsel, submitted that consequential orders would be passed within two months from the receipt of the High Court's judgment. No specific arguments were recorded for the revenue regarding the merits of the ITAT's order or the delay, other than the undertaking to comply.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 10TH DAY OF NOVEMBER 2017/19TH KARTHIKA, 1939 WP(C).No. 33387 of 2017 (W) -------------------------------------------- PETITIONER(S) : -------------------------- M/S. S.N.CASHEW INTERNATIONAL [P] LTD.,

KILIKOLLOOR, KOLLAM,

REPRESENTED BY MANAGING DIRECTOR A.A SALAM.

BY ADVS. SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) RESPONDENT(S) : ----------------------------

ASSISTANT COMMISSIONER OF INCOME TAX, I CIRCLE-1, KOLLAM 691 001.

BY ADV. SRI. K.M.V.PANDALAI BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd.

WP(C).No. 33387 of 2017 (W) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 23/12/2010 BY THE DEPUTY COMMISSIONER OF INCOME TAX.

EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER DATED 17/08/2012 BY THE COMMISSIONER OF INCOME TAX.

EXHIBIT P3 TRUE COPY OF THE ORDER DATED 07/02/2014 BY HON'BLE TRIBUNAL.

EXHIBIT P4(A) TRUE COPY OF THE REMINDER LETTER DATED 10-08-2017 BY

EXHIBIT P4(B) TRUE COPY OF THE REMINDER LETTER DATED 07-06-2016 BY

EXHIBIT P4(C) TRUE COPY OF THE REMINDER LETTER DATED 17-03-2016 BY

RESPONDENT(S)' EXHIBITS :

NIL //TRUE COPY// P.A.TO JUDGE. Msd.

A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.33387 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of November, 2017 JUDGMENT The petitioner has approached this Court aggrieved by the inaction on the part of the 1st respondent in passing the consequential orders pursuant to Ext.P3 order of the Tribunal, under the Income Tax Act. 2. I have heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents. The learned Standing Counsel for the respondents would submit, on instructions, that consequential orders pursuant to Ext.P3 order of the Tribunal will be passed by the respondents, within a period of two months from the date of receipt of a copy of this judgment. Taking note of the said submission, I dispose the writ petition by directing the respondents to pass consequential orders pursuant to Ext.P3 order of the Tribunal, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. The petitioner shall produce a copy of the writ petition along with a copy of this judgment before the 1st respondent, for further action.

Sd/- A.K.JAYASANKARAN NAMBIAR

JUDGE sm

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