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

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 11TH DAY OF JUNE 2020 / 21ST JYAISHTA, 1942WP(C).No.11523 OF 2020(M) PETITIONER/S: THE NAGALASSERY SERVICE CO-OPERATIVE BANK LTDKOOTANAD POST, KOOTTANAD, PATTAMBI, PALAKKAD-679 533,REPRESENTED BY ITS SECRETARY, KRISHNAKUMAR .N., AGED 40, S/O. NARAYANAN NAIR BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 3, AYAKAR BHAVAN, PALAKKAD-678 014 2THE COMMISSIONER OF INCOME TAX (APPEALS),THRISSUR-680 021THRISSUR-680 021 3THE INCOME TAX APPELLATE TRIBUNALKENDRIYA BHAVAN, KAKKANADU ,KOCHI-682 0330, REPRESENTED BY ITS REGISTRAR OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 11th 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 assessment order shall be kept in abeyance. Jm/ Sd/- AMIT RAWAL 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 APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2017-18 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2017-18 EXHIBIT P4 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P5 COPY OF JUDGMENT IN W.P(C) NO.4366/2020 OF THIS HON'BLE COURT EXHIBIT P5A COPY OF JUDGMENT IN W.P(C) TMP NO.261/220 THIS HON'BLE COURT