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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941WP(C).No.8440 OF 2020(D) 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 BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 2(1), AYAKAR BHAVAN, PALAKKAD-678014WARD 2(1), AYAKAR BHAVAN, PALAKKAD-678014 2THE COMMISSIONER OF INCOME TAX(APPEALS)AYAKAR BHAVAN, THRISSUR-680001AYAKAR BHAVAN, THRISSUR-6800013THE INCOME TAX APPELLATE TRIBUNAL,AYAKAR BHAVAN, KAKKANADU, KOCHI-682030,REPRESENTED BY ITS REGISTRARAYAKAR BHAVAN, KAKKANADU, KOCHI-682030,REPRESENTED BY ITS REGISTRAR 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: WP(C).No.8440 OF 2020 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 22.12.2018 Ext.P1pertaining to assessment year 2016-17, preferred an appealbefore the Commissioner of Income Tax having jurisdiction.The aforementioned appeal, vide order dated 05.02.2020Ext.P2 was dismissed. Counsel for the petitioner submits thatagainst aforementioned dismissal order, preferred an appealbefore the Income Tax Appellate Tribunal, Ernakulam Ext.P3and a stay application in Ext.P4 dated 14.03.2020 and thesame are pending consideration. However as per theassertions made in the Writ Petition, the threat of coercivesteps is looming large. Her client would be satisfied in caseappropriate directions are issued to the ITAT to consider thestay application in accordance with law within some timeframe. 2.Issue notice before admission. Mr. Jose Josephaccepts notice on behalf of the respondents and submits thatin case any direction by this court, the Income Tax Appellate WP(C).No.8440 OF 2020 Tribunal may be in difficulty in deciding the applications,since numerous appeals prior to the appeal of the petitionerare pending 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.8440 OF 2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2016-17 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT