By Adv. Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 03RD DAY OF JUNE 2020 / 13TH JYAISHTA, 1942 WP(C).No.10878 OF 2020(H) PETITIONER/S: LAILA PARASSERITHEKKATH HOUSE, KIZHISSERI, KUZHIMANNA POST, MALAPPURAM-673641. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 3, TIRUR, MALAPPURAM-676101. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, MANNANCHIRA, KOZHIKODE-673001. OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 3rd day of June 2020 Petitioner has approached this Court seeking a direction todispose of Ext.P2 appeal and Ext.P3 revised appeal preferred beforethe second respondent/Commissioner of Income Tax (Appeals)against the assessment order Ext.P1. 2.Having heard the learned counsel on both sides, the writpetition is disposed of with a direction to the second respondent totake a decision on Ext.P2 appeal and Ext.P3 revised appeal inaccordance with law, after affording an opportunity of hearing to thepetitioner, within a period of three months from the date of receiptof a copy of this judgment without insisting on payment of 20% ofthe tax demanded, as per circular of 2017. Till such time a decisionis taken on the appeal, recovery proceedings pursuant to theassessment order shall be kept in abeyance. SD/- SB/04/06/2020 AMIT RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 20.11.2020.EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 02.03.2020.EXHIBIT P3COPY OF REVISED APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 29.04.2020. EXHIBIT P4COPY OF STAY PETITION FILED BY THE PETITIONER DATED 29.04.2020.EXHIBIT P5COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTDATED 13.02.2020.