K.J.AMUSEMENTS vs. THE INCOME TAX OFFICER (TDS)

WP(C)/29150/2020HC KeralaKLHC01073470202029 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 directing 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 ordered 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 directed that until such time as a decision is taken on the stay applications, any coercive action against the petitioner should be kept in abeyance. The High Court did not decide the merits of the underlying appeals or the stay applications themselves, but rather focused on expediting the decision-making process by the appellate authority. No issue was expressly left undecided.

What were the facts?

The petitioner, K.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. Aggrieved by Ext. P1, the petitioner had 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. The petitioner sought a direction for the second respondent to decide the pending 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 pending stay applications filed by the petitioner. Assessee's Contention: The petitioner argued that the situation would be sufficiently addressed if a direction was issued to the second respondent to take a decision on the stay applications (Ext. P3) submitted by the petitioner. The petitioner relied on the fact that the appeals and stay applications were pending before the second respondent. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the direction to decide the stay applications.

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.29150 OF 2020(P) PETITIONER/S: K.J.AMUSEMENTS CHATHANKANDATH HOUSE, MANKARA POST, PALAKKAD-678 614, REPRESENTED BY ITS MANAGING PARTNER, C.K.DINESHKUMAR. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER (TDS) AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD- 678 014. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR-680 001. 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

3 WP(C).Nos.29147, 29149 and 29150 OF 2020(P) stay applications submitted by the petitioner in 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 APPEAL FILED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF STAY PETITIONER FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P4 COPY OF JUDGMENT IN WPC NO.14025/2020 OF THIS HON'BLE COURT.

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