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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8150 OF 2020(P) PETITIONER/S: THE AKATHETHARA SERVICE CO-OPERATIVE BANK LTD,F-1514, AKATHETHARA POST, PALAKKAD 678 008, REPRESENTED BY ITS SECRETARY, SUBHA PRABHAKARA VARMA P, AGED 53, D/O. V.K PRABHAKARA VARMA BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 2, PALAKKAD 678 001 2THE COMMISSIOENR OF INCOME TAX (APPEALS)AYAKAR BHAVAN, THRISSUR 680 001AYAKAR BHAVAN, THRISSUR 680 001 3THE INCOME TAX APPELLATE TRIBUNAL,AYAKAR BHAVAN, KAKKANADU, KOCHI 682 030, REPRESENTED BY ITS REGISTRAR. 4THE KERALA STATE CO-OEPRATIVE BANK,ERSTWHILE PALAKKAD DISTRICT CO-OPERATIVE BANK, TOWN BUS STAND ROAD, PALAKKAD 678 014, REPRESENTED BY ITS MANAGER.ERSTWHILE PALAKKAD DISTRICT CO-OPERATIVE BANK, TOWN BUS STAND ROAD, PALAKKAD 678 014, REPRESENTED BY ITS MANAGER. R4 BY ADV. SRI.M.SASINDRAN OTHER PRESENT: SRI JOSE JOSEPH SC SRI M SASINDRAN SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Court seekingdirections to the Income Tax Appellate Tribunal to considerExt.P4 stay petition preferred along with the appeal, Ext.P3against the orders of the assessment Ext.P1 and the firstappellate court ie., the Commissioner of Income Tax(Appeals) Ext.P2. 2.The learned counsel appearing on behalf of thepetitioner submits that the appeal and stay application havebeen filed on 9[th] March 2020. However, post theretoreceived a garnishee notice Ext.P5. In these circumstances,the petitioner has approached this Court. The learned counsel appearing on behalf of the 3.The learned Government Pleader submits that theTribunal would not have any difficulty in taking up theinterim application but the appeals are being taken up onseniority basis. The learned Government Pleader submits that the 4.I have heard the learned counsel for the partiesand appraised the paper book. Without expressing any opinion on the merits of the WP(C).No.8150 OF 2020(P) 3 matter, I dispose of the writ petition with a direction to the3[rd] respondent to consider Ext.P4 interim applicationpreferred along with the appeal in accordance with law, afteraffording an opportunity of hearing to the petitioner withina period of 30 days from the date of receipt of a copy of theorder. Till such time, the operation of garnishee notice,Ext.P5 is ordered to be kept in abeyance. It is made clearthat the interim stay is till the disposal of the interimapplication and not beyond. sab Sd/- AMIT RAWAL JUDGE 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 1ST RESPONDENT THE 1ST 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. EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.