CHARTER BPO SOLUTIONS PVT.LTD vs. INCOME TAX OFFICER, WARD-1(1), KOCHI

WP(C)/8844/2014HC KeralaKLHC01054470201427 March 2014Bench: HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala directed the second respondent, the Commissioner of Income Tax (Appeals), to consider and pass appropriate orders on the petitioner's stay petition (Ext.P3) expeditiously, within one month from the date of receipt of a copy of the judgment. Consequently, coercive proceedings pursuant to the assessment order (Ext.P1) were ordered to be kept in abeyance until such time as the stay petition is decided. The petitioner was directed to furnish a copy of the judgment and the writ petition to the second respondent for further action. The court did not decide on the merits of the assessment order or the appeal itself, focusing solely on the interim relief sought regarding coercive steps.

What were the facts?

The petitioner, M/s. Charter B.P.O. Solutions Pvt. Ltd., is challenging an assessment order dated January 30, 2014, for the assessment year 2011-12, passed by the Income Tax Officer, Ward-1(1), Kochi (the first respondent). The petitioner has filed an appeal against this order before the Commissioner of Income Tax (Appeals)-II, Cochin (the second respondent), along with a stay petition. The petitioner's grievance is that the respondents are initiating coercive steps despite the pendency of the appeal and stay petition. The High Court of Kerala is considering a writ petition filed by the petitioner to intercept these coercive actions.

What were the issues?

1. Whether the respondents can proceed with coercive steps against the petitioner when an appeal and a stay petition are pending before the Commissioner of Income Tax (Appeals)? (Question of procedure and administrative law) The petitioner's contention is that coercive steps should not be taken while the appeal and stay petition are pending before the appellate authority. The petitioner seeks intervention from the High Court to halt these actions. The revenue's contention, as represented by the learned Government Pleader, is not explicitly recorded in the judgment, but the court heard them. The judgment does not record specific arguments from the revenue regarding the maintainability or merits of the petitioner's plea for stay of coercive steps.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 27TH DAY OF MARCH 2014/6TH CHAITHRA, 1936 WP(C).No. 8844 of 2014 (E) -------------------------------------- PETITIONER: ------------------- M/S.CHARTER B.P.O SOLUTIONS PVT.LTD., 4TH FLOOR, S.D.F BUILDING, KUSUMAGIRI, KAKKANAD, KOCHI-682 030, REPRESENTED BY ITS DIRECTOR. BY ADVS.SRI.ANIL .D. NAIR, SRI.R.SREEJITH, SMT.C.S.SULEKHA BEEVI, SMT.ROSIE ATHULYA JOSEPH. RESPONDENTS: ----------------------- 1. INCOME TAX OFFICER, WARD-1(1), KOCHI – 682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, COCHIN, ERNAKULAM – 682 018. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv.

W.P.(C).NO.8844/2014-E: APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF THE ASSESSMENT ORDER DTD.30.1.2014 FOR THE YEAR 2011-12 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. P2 : COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv.

P.R.RAMACHANDRA MENON, J. --------------------------------------- W.P.(C) NO.8844 of 2014 (E) ---------------------------------------- Dated this the 27th day of March, 2014 JUDGMENT Against Ext.P1 assessment order passed by the first respondent, the petitioner has preferred Ext.P2 appeal along with Ext.P3 interlocutory application for stay, which are pending consideration before the second respondent. 2.The grievance of the petitioner is that, it is without any regard to the pendency of the proceedings as above, that the respondents are proceeding with the coercive steps, which hence is sought to be intercepted by this Court. 3.Heard the learned Government Pleader as well. 4.Considering the facts and circumstances, the second

W.P.(C) NO.8844 of 2014 (E) 2 respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate within 'one month' from the date of receipt of a copy of this judgment. The coercive proceedings pursuant to Ext.P1, shall be kept in abeyance till such time. 5.Petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps. The writ petition is disposed of as above. Sd/- P.R.RAMACHANDRA MENON,

JUDGE AMV/28/3/

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