By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN THURSDAY, THE 17 DAY OF JUNE 2021 / 27TH JYAISHTA, 1943WP(C) NO. 12320 OF 2021 PETITIONER: 1M/S. BIOWIN AGRO RESEARCH, M P 5/587D, VEMOM POST, MANANTHAVADY, WAYANAD – 670 645, REPRESENTED ITS DIRECTOR, FR.JOHN JOSEPH BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-110001 2NATIONAL FACELESS APPEAL CENTRE, DELHI-110001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 17[th] day of June 2021 The petitioner is an assessee under the Income Tax Act, 1961 and has been issued with Ext.P1assessment order for the year 2018-19. Aggrieved,the petitioner has filed Exts.P3 appeal along with P3(a) stay petition. The limited relief sought is to directthe Appellate Authority to consider the appeal andthe stay petition on an early date and to keep therecovery proceedings based on the assessment orderin abeyance. 2. I have heard learned Standing Counsel forthe Income Tax Department also. 3. Considering the limited relief sought, the writ petition is disposed of, directing the secondrespondent Appellate Authority to consider Ext.P3(a)stay petition and pass orders thereon asexpeditiously as possible and at any rate within aperiod of four months from the date of receipt of acopy of this judgment. Till such time as an order is passed on Ext.P3(a), the recovery proceedings based on Ext.P1 assessment order shall be kept inabeyance. NB/17.06.21 Sd/- V.G.ARUNJUDGE APPENDIX OF WP(C)12320/21 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19. EXHIBIT P2COPY OF THE S.O.NO.3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. EXHIBIT P2 (a)COPY OF THE S.O.NO.3297(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI. EXHIBIT P3COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 (a)COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE ADDITIONAL/JOINT/ASSISTANT COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE,DELHI. EXHIBIT P4COPY OF THE ORDER OF THIS HON'BLE COURT IN WP(C)NO.5849/2021 RESPONDENT'S EXHIBITS: NIL TRUE COPYP.A. TO JUDGE