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 TUESDAY, THE 03RD DAY OF SEPTEMBER 2019 / 12TH BHADRA, 1941WP(C).No.23816 OF 2019(B) PETITIONER: THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTD.NO.P 373, MANNARKKAD COLLEGE P.O., KUMARAMPUTHUR, MANNARKKAD, PALAKKAD-678 583, REPRESENTED BY ITS SECRETARY IN CHARGE, N.KRISHNADAS, AGED 57, S/O.RAGHAVAN NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICERWARD 4, AYAKAR BHAVAN, PALAKKAD-678 014. 2THE COMMISISONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR-680 021. BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under Section143(3) of the Income Tax Act. The petitioner has filedthe appeal along with Ext.P3 stay petition. Thepetitioner prays for appropriate direction to theappellate authority to consider and dispose of Ext.P3expeditiously. 2. The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does notamount to granting stay by the appellate authority.The delay in considering and disposing of Ext.P3 resultsin the assessing officer taking steps for recovering thetax amount which is under challenge in Ext.P2. Theassessing officer, if is successful in his effort thestatutory appeal would become either academic orineffective. It is further contended by the petitionerthat in the manner the law provides for protecting the DCS interest of appellant pending appeal, the order on stay petition is passed expeditiously. Hence the writpetition. 3. Perused Ext. P1, P2 and P3. Prima facie I am satisfied that a case is made out for issuing necessarydirections to second respondent to dispose of the staypetition in Ext.P3. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied thatthe writ petition can be disposed of by this order: (a)Theappellateauthority/secondrespondent considers and disposes of Ext.P3application as early as possible, preferablywithin two months from the date of receipt ofcopy of this judgment. (b)The respondents are directed not to takecoercive steps or recover the amountsdetermined in the orders under appeal for tenweeks from today. SD/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15.