M/S.Cochin International ... vs The Principal Commissioner Of ...
2021 Latest Caselaw 1057 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    TUESDAY, THE 12TH DAY OF JANUARY 2021 / 22TH POUSHA, 1942

                      WP(C).No.16116 OF 2020(L)


PETITIONER:

               M/S.COCHIN INTERNATIONAL AIRPORT LTD.,
               35, 4TH FLOOR, GCDA COMPLEX, MARINE DRIVE, ERNAKULAM,
               KOCHI 682 031, REPRESENTED BY ITS AIRPORT DIRECTOR
               MR.A. CHANDRAKUMARAN NAIR.

               BY ADVS.
               SRI.JOSEPH MARKOSE (SR.)
               SRI.V.ABRAHAM MARKOS
               SRI.ABRAHAM JOSEPH MARKOS
               SRI.ISAAC THOMAS
               SRI.P.G.CHANDAPILLAI ABRAHAM
               SHRI.ALEXANDER JOSEPH MARKOS
               SHRI.SHARAD JOSEPH KODANTHARA
               SMT.ZAINAB ZEBAIBRAHIM P.M.

RESPONDENTS:

      1        THE PRINCIPAL COMMISSIONER OF INCOME TAX,
               CENERAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI 682
               018.

      2        TH COMMISSIONER OF INCOME TAX,
               CENTRALISED PROCESSING CENTER, INCOME TAX DEPARTMENT,
               BANGALORE 560 500.

      3        THE DEPUTY COMMISSIONER OF INCOME TAX,
               CORPORATE CIRCLE 1 (1), CENTRAL REVENUE BUILDING, I.S
               PRESS ROAD, KOCHI 682 018.

      4        THE COMMISSIONER OF INCOME TAX
               (APPEALS), AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI
               682 036.

               R1-4 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.)
               R1-4 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.16116 OF 2020(L)

                                     2

                              JUDGMENT

Dated this the 12th day of January 2021

Heard the learned counsel for the petitioner. He has submits that

the main grievance regarding refund is already redressed and the

petitioner has already received refund of taxes paid by him. Learned

counsel further submits that appeals for assessment years 2013-2014 and

2014-2015 are still pending before the 4th respondent and those appeals to

be directed to be decided expeditiously. In my considered view, out of

turn hearing cannot be granted only because the party approaches the

court in the matter.

In this view of the matter, this petition is closed with the request to

the 4th respondent to decide pending appeals as per their terms.

Sd/-

                                                 A.M.BADAR

Nsd                                                JUDGE
//true copy//
PA to Judge
 WP(C).No.16116 OF 2020(L)




                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1           TRUE COPY OF THE COMPUTATION OF INCOME

DATED 30.03.2019 FOR ASSESSMENT YEAR 2018-

EXHIBIT P2 TRUE COPY OF THE INTIMATION U/S. 143(1) DATED 23.03.2020 FOR AY 2018-19.

EXHIBIT P3 TRUE COPY OF NOTICE U/S 143 (2) DATED 22.09.2019 FOR AY 2018-19.

EXHIBIT P4 TRUE COPY OF THE REPLY DATED 07.10.2019.

EXHIBIT P5 TRUE COPY OF THE RETURN AND COMPUTATION SHEET DATED 30.10.2019 FOR ASSESSMENT YEAR 2019-20.

EXHIBIT P6 TRUE COPY OF THE INTIMATION U/S. 143(1) DATED 05.07.2020 FOR ASSESSMENT YEAR 2019-

EXHIBIT P7 TRUE COPY OF THE GRIEVANCE REPRESENTING DATED 14.07.2020 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2018-19.

EXHIBIT P8 TRUE COPY OF THE GRIEVANCE REPRESENTING DATED 14.07.2020 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2019-20.

EXHIBIT P9 TRUE COPY OF THE LETTER DATED 29.06.2020 OF THE 1ST RESPONDENT TO THE 2ND RESPONDENT ALONG WITH ENCLOSURES.

EXHIBIT P10 TRUE COPY OF THE GRIEVANCE RESOLUTION INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2018-19.

EXHIBIT P11 TRUE COPY OF THE GRIEVANCE RESOLUTION INTIMATION (E-NIVARAN), DATED 14.07.2020 ISSUED FOR THE ASSESSMENT YEAR 2019-20.

EXHIBIT P12 TRUE COPY OF JUDGMENT OF DELHI HIGH COURT REPORTED IN (2019) 112 TAXMANN.COM. 199 (DELHI).

EXHIBIT P12 (A) TRUE COPY OF JUDGMENT OF DELHI HIGH COURT IN WPC 430 OF 2019.

WP(C).No.16116 OF 2020(L)

EXHIBIT P13 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2016 FOR AY 2013-14.

EXHIBIT P14 TRUE COPY OF APPEAL DATED 20.04.16 FOR AY 2013-14 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT.

EXHIBIT P15 TRUE COPY OF STAY PETITION DATED 22.04.16 FOR AY 2013-14 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

EXHIBIT P16 TRUE COPY OF THE JUDGMENT DATED 07.08.2017 OF THIS HONBLE COURT IN ITA NO. 163 OF 2012.

EXHIBIT P17 TRUE COPY OF THE ORDER DATED 27.07.2018 PASSED BY THE HONBLE SUPREME COURT IN SLP NO. 22821/2018.

EXHIBIT P18 TRUE COPY OF THE ORDER DATED 21.11.2019 OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO. 190/COCH/2017 FOR AY 2005-06 AND CONNECTED APPEALS FOR THE SUBSEQUENT ASSESSMENT. YEARS.

EXHIBIT P19 TRUE COPY OF STATEMENT SHOWING THE ISSUED IN DISPUTE FOR AY 2013-14 .

EXHIBIT P20 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.12.2016 FOR AY 2014-15.

EXHIBIT P21 TRUE COPY OF APPEAL DATED 18.1.17 FOR AY 2014-15 FIELD BY THE PETITIONER BEFORE THE 4TH RESPONDENT.

EXHIBIT P22 TRUE COPY OF STAY PETITIONER DATED 10.1.17 FOR Y 2014-15 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

EXHIBIT P23 TRUE COPY OF STATEMENT SHOWING THE ISSUES IN DISPUTE FOR AY 2014-15.

EXHIBIT P24 TRUE COPY OF THE RECTIFICATION ORDER DATED 14/05/2020 ISSUED UNDER SECTION 154 BY THE DCIT CORPORATE CIR 1(1) KOCHI OF THE INCOME TAX DEPARTMENT, MINISTRY OF FINANCE.