WP/40528/2014 of M/s. Vodafone South Ltd. Vs Deputy Commissioner of Income Tax, on 31 December 2014

HIGH COURT OF JUDICATURE AT HYDERABADFOR THE STATE OF TELANGANA AND THE STATE OF ANDHRAPRADESH

PRESENT

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND

THE HON’BLE SRI JUSTICE SANJAY KUMAR

WRIT PETITION NOs.40518, 40519, 40528, 40579 AND 40580 OF2014

DATED:31.12.2014

W.P. No.40518 of 2014Between:

M/s. Vodafone South Ltd.,(Formerly M/s. Vodafone Essar South Ltd.)1-10-178, Varun Towers – II, 6[th] FloorBegumpet, HyderabadRep. by its Deputy General Manager (Legal)Mr. Venkateswarlu Gudipudi … Petitioner

And

Deputy Commissioner of Income TaxTDS- Circle – 2(1)I.T. Towers, AC Guards, Hyderabadand others … Respondents THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA ANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR

WRIT PETITION NOs.40518, 40519, 40528, 40579 AND 40580 OF2014

COMMON ORDER:(per the Hon’ble The Chief Justice Sri Kalyan JyotiSengupta)

This batch of cases are taken up for hearing analogously as thepoints involved in all these cases are identical and a commonjudgment would subserve the interest of justice. On a cursory look atthe litigation, we think that in a matter of this nature no counter affidavitis required to be filed as the order impugned before us cannot stand tojudicial scrutiny for a moment.

The petitioner made an application before the concernedrespondent authority requesting for stay of recovery of the taxassessed on default. In the application, various grounds were taken insupport of stay. However, those grounds were not adverted to and itwas not stated in the impugned order why the plea is not acceptable. There may be variety of reasons under fact or law for refusal to grantstay, but until and unless those are reflected in the order itself, thisCourt is not in a position to accept the same being a justified one. Thejudicial mind of the decision maker can be understood from the wordsused in the impugned order. In absence thereof it is difficult to accept the order being passed with judicial mind.

Therefore, these writ petitions are allowed and the impugnedorder is set aside, and we direct the officer concerned to give apersonal hearing and take decision adverting to the points raised bythe assessee. Such a fresh decision shall be taken within a period ofsix weeks from the date of communication of this order. We have notdecided anything on the merits of the case.

Pending miscellaneous petitions, if any, shall stand closed. There will be no order as to costs.

________________________

K.J. SENGUPTA, CJ

_______________________

SANJAY KUMAR, J

31.12.2014bnr/gbs