M/S.D.J.AMUSEMENTS vs. THE INCOME TAX OFFICER (TDS)

WP(C)/29149/2020HC KeralaKLHC01073471202029 December 2020Bench: HONOURABLE MR. JUSTICE SHAJI P.CHALY4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petitions by issuing a direction to the second respondent, the Commissioner of Income Tax (Appeals), to consider the stay applications (Ext. P3) submitted by the petitioner in their respective appeals (Ext. P2). The Tribunal directed that a decision on these stay applications should be taken within two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that any coercive action against the petitioner should be kept in abeyance until such time as a decision is taken on the stay applications. No specific findings were made on the merits of the original order (Ext. P1) or the appeals (Ext. P2).

What were the facts?

The petitioner, M/s. D.J. Amusements, represented by its Managing Partner, filed three writ petitions (WP(C) Nos. 29147, 29149, and 29150 of 2020) before the High Court of Kerala. These petitions challenged an order (Ext. P1) passed by the Income Tax Officer (TDS), the first respondent. The petitioner had subsequently filed appeals (Ext. P2) and stay applications (Ext. P3) before the Commissioner of Income Tax (Appeals), Thrissur, the second respondent. These appeals and stay applications were pending consideration at the time of filing the writ petitions. The core of the matter was the pendency of these appeals and stay applications.

What were the issues?

1. Whether the High Court should issue a direction to the Commissioner of Income Tax (Appeals) to decide the stay applications filed by the petitioner? (Question of procedure/administrative direction). The petitioner argued that a direction to the second respondent to decide the stay application (Ext. P3) would suffice. The revenue (respondent) did not record any specific arguments in the judgment. The primary focus of the writ petitions was to expedite the decision on the pending stay applications before the appellate authority.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY TUESDAY, THE 29TH DAY OF DECEMBER 2020 / 8TH POUSHA, 1942 WP(C).No.29149 OF 2020(P) PETITIONER/S: M/S.D.J.AMUSEMENTS CHATHANKANDATH HOUSE, MANKARA POST, PALAKKAD- 678614, REPRESENTED BY ITS MANAGING PARTNER, C.K.DINESHKUMAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE INCOME TAX OFFICER (TDS) AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD- 678014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR-680001. SC,IT- SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2 WP(C).Nos.29147,29149 and 29150 OF 2020(P) SHAJI P.CHALY, J. =============================== W.P.(C) Nos.29147, 29149 and 29150 of 2020 =============================== Dated this the 29th day of December, 2020 JUDGMENT The captioned writ petitions are filed by one and the same partner ship firm challenging Ext. P1 order of the first respondent. Being aggrieved, petitioner has filed Ext.P2 appeal and P3 stay application in all the writ petitions before the second respondent, which are pending consideration. 2. Learned counsel for the petitioner submitted that situation would suffice, if a direction is issued to the second respondent to take a decision on Ext.P3 stay application submitted by the petitioners. Therefore, after having heard learned counsel for the petitioner and the learned Standing Counsel for the Department this writ petitions are disposed of directing the second respondent to consider Ext.P3 stay applications submitted by the petitioner in

3 WP(C).Nos.29147,29149 and 29150 OF 2020(P) Ext.P2 appeals and take a decision within two months from the date of receipt of a copy of this judgment. Till such time coercive action if any shall be kept in abeyance.

Sd/- SHAJI P.CHALY JUDGE rpk

4 WP(C).Nos.29147,29149 and 29150 OF 2020(P) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 20.05.2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 27.06.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 27.06.2019. EXHIBIT P4 COPY OF JUDGMENT IN W.P.(C)NO.14025/2020 OF THIS HON'BLE COURT DATED 13.07.2020.

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