By Advs.sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 09TH DAY OF AUGUST 2019 / 18TH SRAVANA, 1941WP(C).No.21824 OF 2019(C) PETITIONER/S: M/S.PALAKKAD DISTRICT SALAFI EDUCATIONAL ASSCIATION,14/229, P.M.A.COLLEGE, CAMPUS, PARALI, PALAKKAD DISTRICT, REPRESENTED BY K.S.SHAMSUDHEEN, SECRETARY, AGED 48, S/O.SAYED. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AYAKAR BHAVAN, S.T.NAGAR, THRISSUR - 680 001. 2COMMISSIONER OF INCOME TAX (APPEALS),PANAMPILLY NAGAR, ERNAKULAM - 682 036. SC SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner filed appeal in Ext.P2 aggrieved by the orderof assessment in Ext.P1 made under Section 143(3) read withSection 147 of the Income Tax Act, 1961. The petitioner has filedthe appeal with Ext.P3 stay petition. The petitioner prays forappropriate direction to the appellate authority to consider anddispose of Ext.P3 expeditiously. 2.The case of petitioner is that either the mere filing ofappeal or mere pendency of appeal does not amount to grantingstay by the appellate authority. The delay in considering anddisposing of Ext.P3 results in the assessing officer taking stepsfor recovering the tax amount which is under challenge inExt.P2. The assessing officer, if is successful in his effort thestatutory appeal would become either academic or ineffective. Itis further contended by the petitioner that in the manner the lawprovides for protecting the interest of appellant pending appeal,the order on stay petition is passed expeditiously. Hence thewrit petition. 3.Perused Exts. P1, P2 and P3. Prima facie I am satisfiedthat a case is made out for issuing necessary directions to 2[nd]respondent to dispose of the stay petition in Ext.P3. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition canbe disposed of by this order: (a)The appellate authority/2[[nd]] respondent considers anddisposes of Ext.P3 application as early as possible, preferablywithin two months from the date of receipt of copy of thisjudgment. The appellate authority/2[[nd]] respondent considers and (b)The respondents are directed not to take coercive steps orrecover the amounts determined in the orders under appeal forten weeks from today. Sd/- S.V.BHATTI JUDGE JS WP(C).No.21824 OF 2019(C) -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORTHE YEAR 2017-18. RESPONDENTS'S/S EXHIBITS: NIL