{"id":2417,"date":"2010-12-25T15:05:58","date_gmt":"2010-12-25T09:35:58","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=2417"},"modified":"2010-12-25T15:05:58","modified_gmt":"2010-12-25T09:35:58","slug":"hotel-leela-venture-vs-ag-ito-kerala-high-court-no-coercive-recovery-if-first-appeal-ready-for-hearing","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/hotel-leela-venture-vs-ag-ito-kerala-high-court-no-coercive-recovery-if-first-appeal-ready-for-hearing\/","title":{"rendered":"Hotel Leela Venture vs. Ag. ITO (Kerala High Court)"},"content":{"rendered":"<table width=\"150\" height=\"125\" border=\"0\" align=\"right\">\n<tr>\n<td><a href=\"https:\/\/itatonline.org\/archives\/?dl_id=306\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=306&varname2=hotel_leela_venture_recovery.pdf'; }, 100)\" ><strong>Click here to download the judgement (hotel_leela_venture_recovery.pdf) <\/strong> <\/a><\/p><br \/>\n          <!--\n\n\/* 125x125, created 12\/12\/10 *\/\ngoogle_ad_slot = \"0686453411\";\ngoogle_ad_width = 125;\ngoogle_ad_height = 125;\n\/\/--><\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p><strong>No coercive recovery if first appeal ready for hearing <\/p>\n<p><\/strong><\/p>\n<p>The assessee filed appeals before the Commissioner (Appeals) against the assessment orders for AYs 2004-05 to 2008-09. Though the appeals were ripe for hearing and the appellate authority had already posted the appeals for hearing on different dates, the AO <em><strong>without considering the pendency of the appeals issued demand notices and took steps for attachment of the assessee\u2019s bank account<\/strong><\/em>. The assessee filed a Writ Petition to challenge the recovery action which was opposed by the department on the ground that the assessee had <em>repeatedly sought adjournment<\/em> of the hearing of the appeals. HELD allowing the Petition:<\/p>\n<p>(i) The appellate authority is directed to <strong>dispose of the appeals at the earliest possible<\/strong>, after affording an opportunity of hearing to the assessee, at any rate within a period of one month from the date of receipt of a copy of the Court\u2019s judgment;<\/p>\n<p>(ii) <strong>Till such time orders are passed by the appellate authority, recovery steps shall be kept in abeyance<\/strong>;<\/p>\n<p>(iii) If there is any non-cooperation from the part of the assessee, the appellate authority is at liberty to finalize the appeals without providing any further opportunity of hearing.<\/p>\n<div class=\"journal2\">\n<strong>Note<\/strong>: In <strong>Mahindra &#038; Mahindra vs. UOI<\/strong> 59 ELT 505 (Bom) it was held that it was \u201c<strong><em>highly improper<\/em><\/strong>\u201d to recover the demand before expiry of the statutory period of appeal &#038; during the pendency of a stay application. {See also <strong><a href=\"http:\/\/www.itatonline.org\/f\/o.php?url=http:\/\/indiankanoon.org\/doc\/1165948\/\">Anab-E-Shahi vs. ADC<\/a><\/strong> 98 STC 386 (AP) &#038; <strong>RPG Enterprises<\/strong> 251 ITR 20 (AT)(Mum)}. See <strong>Sultan Leather vs. ACIT<\/strong> 191 ITR 179 (All) (<em>No recovery during pendency of rectification application<\/em>). See also <strong><em>strictures<\/em><\/strong> passed in <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/paramount-health-services-vs-acit-bombay-high-court-strictures-against-dept-for-not-disposing-stay-applications-with-proper-reasons\">Paramount Health Services vs. ACIT<\/a><\/strong> 37 DTR 377 (Bom) against department&#8217;s mindless recovery action &#038; <strong><a href=\"http:\/\/www.itatonline.org\/blog\/index.php\/chankayagiri-the-art-of-tax-recovery\/\">Chankayagiri &#038; The Art Of Tax Recovery<\/a><\/strong>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>No coercive recovery if first appeal ready for hearing<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/hotel-leela-venture-vs-ag-ito-kerala-high-court-no-coercive-recovery-if-first-appeal-ready-for-hearing\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-2417","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/2417","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=2417"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/2417\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=2417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=2417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=2417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}