By Advs.sri.harisankar v. Menon Smt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 16TH DAY OF NOVEMBER 2016/25TH KARTHIKA, 1938 WP(C).No. 36638 of 2016 (D) ---------------------------- PETITIONER(S):------------- M/S. POPULAR TRADERS, POPULAR TOWERS, VAKAYAR P.O., KONNI, PATHANAMTHITTA, REPRESENTED BY ITS MANAGING PARTNER, PRABHA THOMAS. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER (TDS), AARATTUKULAKKARA COMPLEX, AN PURAM, ALAPPUZHA - 688 011. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) SASTRI ROAD, KOTTAYAM - 686 001. 3. THE JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-11-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 36638 of 2016 (D) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14DATED 17.5.2016.DATED 17.5.2016. P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15DATED 23.5.2016.DATED 23.5.2016. P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16DATED 31.5.2016.DATED 31.5.2016. P1(C) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 12.8.2016.17 DATED 12.8.2016. P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.11.2016.RESPONDENT DATED 09.11.2016. P2(A)COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTDATED 09.11.2016.DATED 09.11.2016. P2(B) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.11.2016.RESPONDENT DATED 09.11.2016. P2(C) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 09.11.2016.RESPONDENT 09.11.2016. P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.11.2016.RESPONDENT DATED 09.11.2016. P3(A) COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.11.2016.RESPONDENT DATED 09.11.2016. P3(B) COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.11.2016.RESPONDENT DATED 09.11.2016. P3(C) COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.11.2016.RESPONDENT DATED 09.11.2016. P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.11.2016.RESPONDENT DATED 09.11.2016. P4(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.11.2016.RESPONDENT DATED 09.11.2016. P4(B) COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.11.2016.RESPONDENT DATED 09.11.2016. P4(C) COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 09.11.2016.RESPONDENT DATED 09.11.2016. RESPONDENT(S)' EXHIBITS ----------------------- NIL. / TRUE COPY / P.S. TO JUDGE A.M. SHAFFIQUE, J.===============W.P. (C) No. 36638 of 2016================== Dated this, the 16[th] day of November, 2016 J U D G M E N T Petitioner has filed Exts.P2 to P2(c) appeals before the 2[nd]respondent and along with the appeals, petitioner has also filedExts.P3 to P3(c) applications for condonation of delay and Exts.P4 toP4(c) stay petitions. It is submitted that during the pendency of theappeals, steps are being taken by the respondent authorities forrecovering the amount pursuant to Exts.P1 to P1(c) orders. 2. Having regard to the fact that appeals are pending beforethe competent authority, I do not think it necessary to consider thematter on merits. Suffice to say that the appellate authority has toconsider the delay condonation petitions and stay petitions on meritwithin a specified time and in the meantime, the recovery can bekept in abeyance. Accordingly, this writ petition is disposed of as under: Petitioner has filed Exts.P2 to P2(c) appeals before the 2[nd]respondent and along with the appeals, petitioner has also filedExts.P3 to P3(c) applications for condonation of delay and Exts.P4 toP4(c) stay petitions. It is submitted that during the pendency of theappeals, steps are being taken by the respondent authorities forrecovering the amount pursuant to Exts.P1 to P1(c) orders. 2. Having regard to the fact that appeals are pending beforethe competent authority, I do not think it necessary to consider thematter on merits. Suffice to say that the appellate authority has toconsider the delay condonation petitions and stay petitions on meritwithin a specified time and in the meantime, the recovery can bekept in abeyance. Accordingly, this writ petition is disposed of as under: (i)The 2[nd] respondent shall consider the delay condonationpetitions and stay petitions filed along with the appeals within a -:2:- period of one month from the date of receipt of a copy of thejudgment. (ii)In the meantime, recovery proceedings pursuant to Exts.P1 to P1(c) shall be kept in abeyance. Rp16/11/2016 Sd/- A.M. SHAFFIQUE, JUDGE //True Copy// P.S to Judge