Adv. Harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE AMIT RAWAL TUESDAY, THE 18TH DAY OF MAY, 2020/28TH VAISAKHA, 1942W.P(C).NO. 9771 OF 2020 PETITIONER: N.K. VINOBA,894A/16/560, NEELIMATHARA HOUSE, KOTTUVALLIKKAD, MOOTHAKUNNAM P.O.,MOOTHAKUNNAM, N. PARUR – 683 516,ERNAKULAM DISTRICT. BY ADV. HARISANKAR. V. MENON, ADV. MEERA. V. MENON RESPONDENTS:: 1. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, WARD 3, K.A.P. COMMERCIAL COMPLEX, OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX, ALUVA RANGE, R.S. ROAD, ALUVA – 683 101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, ERNAKULAM, KOCHI – 682 036. SC FOR INCOME TAX, JOSE JOSEPH THIS WRIT PETITION HAVING COME UP FOR ADMISSION ON18.05.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The learned counsel for the petitioner submits thatagainst the assessment order Ext.P1 dated 28.12.2019,petitioner preferred a statutory appeal along with stayapplication dated 1.2.2020. However, during the pendency ofthe aforementioned appeal, and stay application the concernedITO issued a notice raising demand for an amount ofRs.10,11,482/- for the assessment year 2017-18. He submitsthat the predicament of the petitioner is writ large immediatelyafter passing of the impugned order owing to the Covid-19Pandemic, there was nation wide lock down with effect from24.3.2020, appeal and stay application are still to be decided.2. Issue notice before admission. Sri.Jose Josephaccepts notice and opposes the prayer for interim stay andfurther submits that an appropriate direction can be issued tothe appellate authority for the disposal of interim applicationalong with the appeal within a reasonable period after lockdown is over subject to deposit of the 20% of the demandedamount which is not phenomenal. Having heard learned Counsel for the parties, appraisedthe paper Book, I am of the view that this writ petition can bedisposed of, with a direction to the 2[nd] respondent to take a callon application of stay within two months from the date ofreceipt of a copy of this judgment after affording an opportunityof hearing to the petitioner and pass a speaking and reasonedorder. However, till such time, the revenue recoveryproceedings based on Ext.P4 shall be kept in abeyance, subjectto the condition that the petitioner deposits 10% of the demandraised within a period of one month. The writ petition is disposed of accordingly. Sd/- AMIT RAWAL, JUDGE jm APPENDIX PETITIONERS EXHIBITS EXT.P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THEYEAR 2017-18 EXT.P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT - 2017-18 EXT.P3: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT. EXT.P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT RESPONDENTS EXHIBITS : NIL \\ TRUE COPY \\\ PA TO JUDGE