EUROTECH MARITIME ACADEMY vs. ADDL.COMMISSIONER OF INCOME TAX (TDS), KOCHI

WP(C)/9215/2014HC KeralaKLHC01054841201428 March 20143 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent (Commissioner of Income Tax (Appeals)) to consider and pass appropriate orders on the stay petitions (Exts.P7 to P9) filed by the petitioner, in accordance with law, as expeditiously as possible, within one month from the date of receipt of a copy of the judgment. The Court further ordered that any coercive proceedings against the petitioner shall be kept in abeyance until such time as the stay petitions are decided. The writ petition was disposed of with these directions. No specific finding was made on the merits of the assessment orders themselves.

What were the facts?

The petitioner, Eurotech Maritime Academy, is aggrieved by assessment orders for Assessment Years (AY) 2010-11, 2011-12, and 2012-13, issued by the Additional Commissioner of Income Tax (TDS), the first respondent. The petitioner filed appeals against these orders before the Commissioner of Income Tax (Appeals)-II, the second respondent, along with stay petitions. The petitioner's grievance is that coercive steps are being taken by the respondents despite the pendency of these appeals and stay petitions. The petitioner has approached the High Court of Kerala by way of a writ petition to seek intervention.

What were the issues?

1. Whether the respondents can initiate coercive steps against the petitioner while appeals and stay petitions are pending before the appellate authority? (Mixed question of law and fact, concerning the procedural rights of the assessee and the powers of the revenue authorities). The petitioner's contention is that the respondents are proceeding with coercive steps without regard to the pending appeals and stay petitions filed before the second respondent. The petitioner seeks to prevent these coercive actions. The judgment does not record specific arguments from the revenue.

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 FRIDAY, THE 28TH DAY OF MARCH 2014/7TH CHAITHRA, 1936 WP(C).No. 9215 of 2014 (B) --------------------------- PETITIONER : -------------------------- EUROTECH MARITIME ACADEMY, XXXVIII/3492, VAKILS BUILDING,OPP.TVS KALOOR, KOCHI-682 017, REP. BY FINANCE CONTROLLER,SREEKUMAR.E.

BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH RESPONDENT(S): ---------------------------- 1. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KOCHI-682 018 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, COCHIN, ERNAKULAM,PIN-682 018

R1 & R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts

WP(C)NO.9215/2014 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER DATED 26/09/2013 FOR THE ASSESSMENT YEAR 2010-11 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT P2 COPY OF THE ASSESSMENT ORDER DATED 26/09/2013 FOR THE ASSESSMENT YEAR 2011-12 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT P3 COPY OF THE ASSESSMENT ORDER DATED 26/09/2013 FOR THE ASSESSMENT YEAR 2012-13 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT P4 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE A.Y 2010-2011 P5 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE A.Y. 2011-2012 P6 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE A.Y 2012-2013 P7 COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE A.Y 2010-2011 P8 COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE A.Y 2011-2012 P9 COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE A.Y. 2012-2013 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts

P.R. RAMACHANDRA MENON, J. ======================== W.P.(C). No. 9215 of 2014 -------------------------------------------- Dated this the 28th day of March, 2014 JUDGMENT Being aggrieved of Exts.P1 to P3 assessment orders passed by the first respondent, the petitioner has preferred Exts.P4 to P6 appeals, along with Exts.P7 to P9 petitions for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, which hence is sought to be intercepted by this Court.

Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P7 to P9 petitions 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. Coercive proceedings , if any, shall be kept in abeyance till such time. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the concerned respondent for further steps. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. kp/-

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