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 THURSDAY, THE 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941 WP(C).No.5682 OF 2020(I) PETITIONER/S: AHEMMED KUNJU SHANAVASCHAVADIPARAMBU, CHATHANAD WARD, ALAPPUZHA-688001 BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD-4, INCOME TAX OFFICE, ARATTUKULANKARA COMPLEX, A.N.PURAM, ALAPPUZHA-688011WARD-4, INCOME TAX OFFICE, ARATTUKULANKARA COMPLEX, A.N.PURAM, ALAPPUZHA-688011 2THE COMMISSIONER OF INCOME TAX(APPEALS)KOTTAYAM-686001 SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 27th day of February 2020 The petitioner filed appeal in Ext.P2 aggrieved by the order ofassessment in Ext.P1 made under Income Tax Act. The petitionerhas filed the appeal with Ext.P3 stay petition. The petitioner praysfor appropriate direction to the appellate authority to consider anddispose of Ext.P3 expeditiously. 2.The case of petitioner is that either the mere filing ofappeal or pendency of appeal does not amount to granting stay bythe appellate authority. The delay in considering and disposing ofExt.P3 results in the assessing officer taking steps for recoveringthe tax amount which is under challenge in Ext.P2. The assessingofficer, if is successful in his effort the statutory appeal wouldbecome either academic or ineffective. It is further contended bythe petitioner that in the manner the law provides for protectingthe interest of appellant pending appeal, the order on stay petition is passed expeditiously. Hence the writ petition. 3.Perused Exts.P1, P2, and P3. Prima facie I am satisfiedthat a case is made out for issuing necessary directions to 2[nd]respondent to dispose of stay petition in Ext.P3. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can bedisposed of by this order: (a)The appellate authority/2nd respondent considers and disposes of Ext.P3 application as early as possible,preferably within two months from the date of receipt ofcopy of this judgment. (b)The respondents are directed not to take coercivesteps or recover the amount determined in the ordersunder appeal for ten weeks 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 2017-18 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT -2017-18 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT