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Sfo Technologies Private Limited v. Assistant Commissioner

Kerala HC17 Dec 2018WP(C)/40959/2018

Case brief

AI extract

What is this about?

This writ petition sought mandamus directing the Commissioner of Income Tax (Appeals) to expedite disposal of a pending appeal and stay petition filed by the assessee. The court directed the respondent to dispose within three months and deferred recovery.

What did the court decide?

Directive to respondent to dispose of appeal and stay petition within three months; recovery deferred pending disposal.

Sfo Technologies Private Limited Vs Assistant Commissioner — Income Tax | Kerala HC (2018)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN

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MONDAY ,THE 17TH DAY OF DECEMBER 2018 / 26TH AGRAHAYANA, 1940 WP(C).No. 40959 of 2018

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PETITIONER/S:

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SFO TECHNOLOGIES PRIVATE LIMITED PLOT NO 2,COCHIN SPECIAL ECONOMIC ZONE,KAKKANAD,COCHIN 682 037,REPRESENTED BY COMPANY SECRETARY K.PADMANABHAN.

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BY ADVS. SRI.ANIL D. NAIR SHRI.GOKULRAJ L. SMT. ARYA ANIL SMT. NILOOFAR O. NIZAM SRI.SREEJITH R.NAIR

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RESPONDENT/S:

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1 ASSISTANT COMMISSIONER INCOME TAX,CORPORATE CIRCLE 2(1),KOCHI-682018

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2 COMMISSIONER OF INCOME TAX (APPEALS)-11, KOCHIN – 682 018.

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BY SRI. JOSE JOSEPH, STANDING COUNSEL FOR INCOME TAX

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 40959 of 2018

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JUDGMENT

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The petitioner, who is an assessee under the

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Income Tax Act, 1961, has filed this writ petition under Article 226 of the Constitution of India, seeking a writ of mandamus commanding the 2^nd respondent Commissioner of Income Tax (Appeals)-II,

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Kochi to dispose of Ext.P2 appeal and Ext.P3 stay petition, as expeditiously as possible.

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Heard the learned counsel for the

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petitioner and also the learned Standing Counsel for the Income Tax Department, representing respondents 1 and 2.

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The pleadings and materials on record would

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show that the assessment for the year 2012-13 was

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completed by the 1^st respondent Assistant Commissioner under Section 143(3), read with

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Section 92CA of the Income Tax Act, by Ext.P1 order of assessment. Feeling aggrieved, the petitioner filed Ext.P2 appeal before the 2^nd respondent, along with Ext.P3 stay petition. The 1^st respondent on

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WP(C).No. 40959 of 2018

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verification of Ext.P1, rectified the order and

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passed Ext.P4 order dated 18.04.2017, invoking his powers under Section 154 of the Income Tax Act

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modifying the demand of tax. Now, the grievance of

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the petitioner is that Ext.P2 appeal and Ext.P3 stay petition are still pending consideration before the 2^nd respondent.

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The learned Standing Counsel for the Income

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Tax Department would submit that the 2^nd respondent shall consider and pass appropriate orders on Ext.P3 stay petition filed along with Ext.P2

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appeal, as expeditiously as possible.

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Having considered the submissions made by the learned counsel on both sides, this writ petition is disposed of by directing the 2^nd respondent to consider and pass appropriate orders on Ext.P3 stay petition filed along with Ext.P2 appeal, as expeditiously as possible, at any rate, within a

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period of three months from the date of receipt of a certified copy of this judgment.

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WP(C).No. 40959 of 2018

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Till such time, any recovery pursuant to Ext.P1 order, as modified by Ext.P4 order, will stand deferred.

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Sd/-

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ANIL K.NARENDRAN,JUDGE

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AV/17/12

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WP(C).No. 40959 of 2018

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APPENDIX

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2013-14 DATED 31.3.2016 ISSUED BY THE FIRST RESPONDENT

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EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE A.Y.2013-14 FILED AND PENDING BEFORE THE SECOND RESPONDENT DATED 21.4.2016

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EXHIBIT P3 TRUE COPY OF THE STAY PETITION FOR THE A.Y.2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

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EXHIBIT P4 TRUE COPY OF THE ORDER PASSED BY THE FIRST RESPONDENT UNDER SECTION 154 OF THE INCOME TAX ACT,1961 DATED 18.4.2017

Sfo Technologies Private Limited v. Assistant Commissioner

Case brief

What is this about?

What did the court decide?

Sfo Technologies Private Limited v. Assistant Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

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