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.8144 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.WARD-2, PALAKKAD 678 001. 2THE COMMISSIONER OF INCOME TAX(APPEALS), AYAKAR BHAVAN, THRISSUR 680 001.(APPEALS), AYAKAR BHAVAN, THRISSUR 680 001. 3THE INCOME TAX APPELLATE TRIBUNAL,AYAKAR BHAVAN, KAKKANADU, KOCHI 682 030, REPRESENTED BY ITS REGISTRAR.AYAKAR BHAVAN, KAKKANADU, KOCHI 682 030, REPRESENTED BY ITS REGISTRAR. 4THE KERALA STATE CO-OPERATIVE BANK,ERST WHILE PALAKKAD DISTRICT CO-OPERATIVE BANK, TOWN BUS STAND ROAD, PALAKKAD 678 014, REPRESENTED BY ITS MANAGER.ERST WHILE PALAKKAD DISTRICT CO-OPERATIVE BANK, TOWN BUS STAND ROAD, PALAKKAD 678 014, REPRESENTED BY ITS MANAGER. R4 BY SRI.M.SASINDRAN, SC, PALAKKAD DIST.CO.OP.BANK OTHER PRESENT: SRI JOSE JOSEPH 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 seeking directions 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 the petitioner submits that the appeal and stay application havebeen filed on 9[th] March 2020. However, post thereto receiveda garnishee notice Ext.P5. In these circumstances, thepetitioner has approached this Court. 3.The learned Government Pleader submits that the Tribunal would not have any difficulty in taking up theinterim application but the appeals are being taken up onseniority basis. 4.I have heard the learned counsel for the parties andappraised the paper book. Without expressing any opinion on the merits of thematter, I dispose of the writ petition with a direction to the WP(C).No.8144 OF 2020(P) 3[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 RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 26.12.2019. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 05.02.2020. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2017-18 DATED 09.03.2020. BEFORE THE 3RD RESPONDENT 2017-18 DATED EXHIBIT P4 COPY OF STAY PETITION FIELD BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 09.03.2020. EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 13.03.2020.