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, 1942WP(C).No.10850 OF 2020(E) PETITIONER/S: K.T.DAISON,PROPRIETOR, M/S. KAITHARAN TRADERS, PUTHNVELIKARA P.O., ERNAKULAM-683594. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, 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 ON03.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner in the instant writ petition has invoked thejurisdiction of this Court for issuance of an appropriate direction tothe 2[nd] respondent to take a call on the application for condonation ofdelay, stay and appeal preferred against the assessment order dated27.12.2019 Ext.P1. Learned Counsel appearing on behalf of thepetitioner submits that against the aforementioned order Ext.P1,Ext.P2 appeal, Ext.P3 delay petition and Ext.P4 stay application havebeen preferred. However, on the same date, 1[st] respondent raised ademand as noticed in the assessment order. The predicament of thepetitioner is writ large as the 2[nd] respondent has not taken action sofar. 2. Issue notice before admission. Sri.Christopher Abrahamaccepts notice and submits that the stay cannot be granted in theabsence of condonation of delay. 3.Having heard the parties and appraised the paper book,without expressing anything on the merits of the matter, I dispose ofthis writ petition by issuing direction to the 2[nd] respondent to disposeof Exts.P3 application for delay and Ext.P4 stay application preferredalong with the appeal against the assessment order, in accordance with law, within a period of two months from the date of receipt of acopy of this judgment. Till such time, the demand raised as per Ext.P5is ordered to be kept in abeyance. It is made clear that the interimorder will operate only till the disposal of the application forcondonation of delay and stay application. The writ petition is disposed of accordingly. Jm/ Sd/- AMIT RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: