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.8805 OF 2020(A) PETITIONER/S: THE SHOLAYUR SERVICE CO-OPERATIVE BANK LIMITED NO.P 1169 KOTTATHARA P.O., ATTAPPADI, MANNARKKAD, PALAKKAD-678 581, REPRESENTED BY ITS SECRETARY, SANAL PAUL, AGED 38,S/O. N.V. PAUL BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 4, AYAKAR BHAVAN, PALAKKAD-678 014WARD 4, AYAKAR BHAVAN, PALAKKAD-678 014 2THE COMMISSIONER OF INCOME TAX (APPEALS)THRISSUR-680 021THRISSUR-680 021 3THE INCOME TAX APPELLATE TRIBUNAL,AYAKAR 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 paymentof 20% of the tax demanded, as per circular of 2017. Till suchtime a decision is taken on the appeal, recovery proceedingspursuant to the appellate order shall be kept in abeyance. Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2014-15 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT