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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 13TH DAY OF JULY 2020 / 22ND ASHADHA, 1942 WP(C).No.14025 OF 2020 PETITIONER/S: SABIRA M.AAGED 45 YEARSTHOLIRIKKAPPALIYALIL HOUSE, CHERPULASSRY ROAD, PATTAMBI, PALAKKAD-679 306 BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 3, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD-678 104 2THE COMMISSIONER OF INCOME TAX (APPEALS)THRISSUR-680 001 OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, the petitionerhas preferred Ext.P2 appeal together with Ext.P3 delay condonation applicationand Ext.P4 stay petition before the 2[nd] respondent. It is the case of the petitionerthat recovery steps have been taken by the respondent against the petitioner forrecovery of the amounts confirmed by Ext.P1 assessment order even while the staypetition is pending consideration before the 2[nd] respondent. 2.I have heard the learned counsel appearing for the petitioner and alsoSri.Jose Joseph, the learned Standing Counsel for the Income Tax Department. On a consideration of the facts and circumstances of the case as also thesubmissions made across the Bar, I find that in as much as the delay occasioned isonly 75 days, the delay can be condoned taking note of the explanation furnishedby the assessee. The writ petition is disposed with the following directions: 1. The 2[nd] respondent shall consider and pass reasonedorders on Ext.P4 stay petition within a period of four monthsfrom the date of receipt of a copy of this judgment, afterhearing the petitioner.. 2. Recovery steps for recovery of amounts confirmed againstthe petitioner by Ext.P1 assessment order shall be kept inabeyance till such time as orders are passed by the 2[nd]respondent as directed above and communicated to thepetitioner. sd 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2[nd]respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR 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 EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT