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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 26TH DAY OF JUNE 2020 / 5TH ASHADHA, 1942 WP(C).No.8657 OF 2020(F) PETITIONER/S: THE CHETHALLUR SERVICE CO-OPERATIVE BANK LTD. NO. F 1462,CHETHALLUR, MANNARKKAD, PALAKKAD-678 583, REPRESENTEDBY ITS SECRETARY, ASHRAF K., AGED 43, S/O. MUHAMMED. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD 4, AYAKAR BHAVAN, PALAKKAD-678 014.2THE COMMISSIONER OF INCOME TAX (APPEALS)THRISSUR-680 021.3THE INCOME TAX APPELLATE TRIBUNALAYAKAR BHAVAN, KAKKANADU, KOCHI-682 030, REPRESENTED BY ITS REGISTRAR. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 26th day of June 2020 Petitioner has approached this Court seeking a direction todispose of Ext.P3 appeal preferred before the third respondentagainst the appellate order Ext.P2. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the thirdrespondent to take a decision on Ext.P3 appeal in accordancewith law, after affording an opportunity of hearing to thepetitioner, within a period of three months from the date ofreceipt of a copy of this judgment without insisting on payment of20% of the tax demanded, as per circular of 2017. Till such timea decision is taken on the appeal, recovery proceedings pursuantto the appellate order shall be kept in abeyance. nak Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 26.12.2018. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 17.2.2020. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2016-17 DATED 14.3.2020. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 14.3.2020.