By Advs. Sri. Harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE GOPINATH.P. FRIDAY, THE 15 DAY OF MAY, 2020/25 VAISAKHA, 1942W.P(C) NO.9926 OF 2020 PETITIONER :: THE ATTAPPADI SERVICE CO-OPERATIVE BANK LTD. NO. P-1197, AGALI, MANNARKKAD, REPRESENTED BY ITSSECRETARY, M.M. SURESH BABU,AGED 55, S/O. LATE AANDY. BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V.MENON SMT.KRISHNA K RESPONDENTS: 1. THE INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN,PALAKKAD – 678 014. 2. THE COMMISSIONER OF INCOME TAX (APPEALS),THRISSUR – 680 021.THRISSUR – 680 021. 3. THE INCOME TAX APPELLATE TRIBUNAL, AYAKAR BHAVAN, KAKKANADU, KOCHI – 682 030, REPRESENTED BY ITS REGISTRAR. R1-3 BY GOVERNMENT PLEADER SRI.K.P.HARISH THIS WRIT PETITION HAVING COME UP FOR ADMISSION ON 15.05.2020,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) NO.9926 OF 2020 2 Dated this the 15th day of May, 2020 JUDGMENT This writ petition has been filed praying inter-alia for a direction to the 3rd respondent Tribunalto consider and pass orders on an application forstay. 2.The petitioner claimed the benefit of Section80P of the Income Tax Act. This claim was rejectedby the Assessing Officer as well as by the Commissioner (Appeals). 3.The petitioner places reliance on the judgment of a Division Bench of this Court, which isproduced as Ext.P5 along with W.P.(C). No.9768/2020.The Division Bench has in similar circumstances,directed the Appellate Tribunal to consider and passorders on the stay petition within a period of fourmonths from the date of receipt of a copy of thejudgment and further directed that any proceedingsinitiated for recovery of amounts due from the W.P(C) NO.9926 OF 2020 3 petitioner shall be kept in abeyance till orders arepassed on the stay petition and communicated to thepetitioner. 4.In the light of the above, this writ petitionis disposed of directing the 3rd respondent, theIncome Tax Appellate Tribunal, Kochi Bench, toconsider and pass orders on the stay petition markedas Ext.P4 in this writ petition, within a period offour months from the date of receipt of a copy ofthis judgment. Till orders are so passed and communicated to the petitioner, steps (if any)initiated by the Income Tax Department for recoveryof amounts due under the assessment order, shall bekept in abeyance. With these directions, this writ petition isdisposed of. (Sd/-) GOPINATH.P, JUDGE pm W.P(C) NO.9926 OF 2020 4 PETITIONERS EXTS: APPENDIX EXT. P1. COPY OF ASSESSMENT ORDER ISSUED BY THE 1 RESPONDENTFOR THE YEAR 2017-18 DATED 24-12-2019. EXT. P2. COPY OF APPELLATE ORDER ISSUED BY THE 2 RESPONDENT FOR THE YEAR 2017-18 DATED 03-03-2020. EXT. P3.COPY OF THE APPEAL FILED BEFORE THE 3 RESPONDENT DATED 19-03-2020. EXT. P4.COPY OF PETITION FOR STAY FILED BEFORE THE 3 RESPONDENT DATED 19-03-2020. EXT. P5.COPY OF JUDGMENT IN W.P.(C)-TMP – 36/2020 OF THE HON’BLE HIGH COURT OF KERALA DATED 11-04-2020.