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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 24TH DAY OF JUNE 2020 / 3RD ASHADHA, 1942 WP(C).No.8971 OF 2020(V) PETITIONER/S: THE POTTASSERY SERVICE CO-OPERATIVE BANK LTDNO. P 543, POTTASSERY, MANNARKKAD, PALAKKAD 678 598, REPRESENTED BY ITS SECRETARY, JOLLY SEBASTIAN, AGED 65, S/O. DEVASSIA. 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 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 ON24.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- JUDGMENT Dated this the 24th day of June 2020 Petitioner has approached this Court seeking adirection to dispose of Ext.P3 appeal preferred before thethird respondent/Commissioner of Income Tax (Appeals)against the assessment order Ext.P1. 2.Having heard the learned counsel on both sides,the writ petition is disposed of with a direction to the thirdrespondent to take a decision on Ext.P3 appeal inaccordance with law, after affording an opportunity ofhearing to the petitioner, within a period of three monthsfrom the date of receipt of a copy of this judgment withoutinsisting on payment of 20% of the tax demanded, as percircular of 2017. Till such time a decision is taken on theappeal, recovery proceedings pursuant to the assessmentorder 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 DATED 20.12.2016. EXHIBIT P2COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 17.02.2020. EXHIBIT P3COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2014-15 DATED13.03.2020. EXHIBIT P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 13.3.2020.