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

WP(C).No.8412 OF 2020 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8412 OF 2020(B) PETITIONER/S: THE EDATHIRINJI SERVICE CO-OPERATIVE BANK LTD.NO.R 137, EDATHIRINJI.P.O, THRISSUR-680122, REPRESENTED BY ITS SECRETARY, C.K.SURESH BABU, AGED 57, S/O.KOCHURAMAN REPRESENTED BY ITS SECRETARY, C.K.SURESH BABU, AGED BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER WARD 2(1), AYAKAR BHAVAN, PALAKKAD-678014 2THECOMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, THRISSUR-680001AYAKAR BHAVAN, THRISSUR-680001 3THE INCOME TAX APPELLATE TRIBUNAL,BY ITS REGISTRAR AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Dated this the 18th day of March 2020 The petitioner, a primary agricultural credit society,against assessment order dated 29.11.2019 Ext.P1 pertainingto assessment year 2012-13, preferred an appeal before theCommissioner of Income Tax having jurisdiction. Theaforementioned appeal, vide order dated 10.02.2020 Ext.P2was dismissed. Counsel for the petitioner submits that againstaforementioned dismissal order, preferred an appeal before theIncome Tax Appellate Tribunal, Ernakulam Ext.P3 and a stayapplication in Ext.P4 dated 14.03.2020 and the same arepending consideration. However as per the assertions made inParagraph 12 of the Writ Petition, the threat of coercive steps islooming large. Her client would be satisfied in case appropriatedirections are issued to the ITAT to consider the stayapplication in accordance with law within some time frame. 2.Issue notice before admission. Mr. Jose Josephaccepts notice on behalf of the respondents and submits that incase any direction by this court, the Income Tax AppellateTribunal may be in difficulty in deciding the applications, since WP(C).No.8412 OF 2020 numerous appeals prior to the appeal of the petitioner arepending consideration. 3.Having heard the counsel for the parties, withoutexpressing any views on the merits of the case, I dispose ofthis writ petition with a direction to the Income Tax AppellateTribunal, Ernakulam to consider the application for stayExt.P4 submitted in support of Ext.P3 appeal, in accordancewith law, after affording opportunity of hearing to thepetitioner and as well as the revenue and pass an orderwithin a period of 45 days from the receipt of certified copyof this judgment. Till such time if any coercive measures arecontemplated or any demand is raised, it is ordered to bekept in abeyance till the adjudication of stay application. Having heard the counsel for the parties, without Sd/- AMIT RAWALJUDGE WP(C).No.8412 OF 2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 2012-13 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT