By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishnaparvathy Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 13 DAY OF OCTOBER 2023 / 21ST ASWINA, 1945WP(C) NO. 32814 OF 2023 PETITIONER: MKD TALUK GOVERNMENT EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD., P- 630, MANNARKKAD, PALAKKAD,PIN - 678582REPRESENTED BY ITS SECRETARY, UMA, BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OFINCOME TAX/INCOME TAX OFFICER, INCOME TAX/INCOME TAX OFFICER, NATIONAL e-ASSESSMENT CENTRE, DELHI PIN- 110001 2COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001 OTHER PRESENT: MR.JOSE JOSEPH- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 13.10.2023, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T Dated this the 13[th] day of October, 2023 1. The petitioner is an assessee under the Income Tax Act, 1961. The petitioner was assessed for Income Tax under the provisions ofSection 147 read with Section 144 and 144B of the Income Tax Act,1961 for the assessment year 2020-2021. The total income of thepetitioner was assessed at Rs.29,31,759/- and tax at Rs.9,11,509/- andpenalty of Rs.18,23,178/- were levied. Against the said penalty order,the petitioner had filed Ext.P2 appeal and Ext.P3 stay applicationbefore the 2[nd] respondent. 2. Learned Counsel for the petitioner submits that, respondentsbe directed to take a decision on the stay application. If the decision isnot taken, the recovery proceedings in pursuance to Ext.P1 penaltyorder should not be taken against the petitioner. 3. Sri. Jose Joseph, learned Standing Counsel for therespondents submits that this writ petition can be disposed of withdirections to the appellate authority to consider the application of thepetitioner in a time frame manner. 4. Considering the aforesaid submission, the 2[nd] respondent isdirected to take up the Ext.P3 application for stay and decide thesame expeditiously within a period of two months. For a period of two W.P(C)32814/2023 3 months, recovery proceedings in pursuance to Ext.P1 shall not be carried out against the petitioner. Sd/- Dinesh Kumar Singh, Judge sou. APPENDIX OF WP(C) 32814/2023 PETITIONER EXHIBITS EXHIBIT P1COPY OF ORDER ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2020-21 DTD. 27-03-2023FOR THE YEAR 2020-21 DTD. 27-03-2023 EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD. 05-04-2023 EXHIBIT P3 COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DTD.26-04-2023 EXHIBIT P4COPY OF JUDGMENT IN WPC NO. 29879/23 OF THISHON'BLE COURT DTD.20-09-2023