By Adv. Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 04TH DAY OF JUNE 2020 / 14TH JYAISHTA, 1942WP(C).No.10989 OF 2020(W) PETITIONER/S: M/S. KAITHARAN AGENCIES,PUTHENVELIKARA.P.O, ERNAKULAM-683594, REPRESENTED BY K.T.DAISON,MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1THE INCOME TAX OFFICER, WARD 2,OFFICE OF THE INCOME TAX OFFICER,ALUVA-683101. 2THE COMMISSIONER OF INCOME TAX (APPEALS),PANAMPILLY NAGAR, ERNAKULAM,KOCHI-682036. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.10989 OF 2020(W) ..2.. JUDGMENT Dated this the 4th day of June 2020 Petitioner approached this Court seeking a directionto dispose of Ext.P2 appeal preferred before the 2ndrespondent/Commissioner of Income Tax (Appeals)against the assessment order Ext.P1. 2.Having heard the learned counsel on bothsides, the writ petition is disposed of with a direction tothe second respondent to take a decision on Ext.P2appeal in accordance with law, after affording anopportunity of hearing to the petitioner, within a period ofthree months from the date of receipt of a copy of thisjudgment without insisting on payment of 20% of the taxdemanded, as per circular of 2017. Till such time adecision is taken on the appeal, recovery proceedingspursuant to the assessment order shall be kept inabeyance. SB/05/06/2020 Sd/-AMIT RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT-2017-18 EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.