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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8154 OF 2020(T) PETITIONER/S: THE AKATHETHARA SERVICE CO-OPERATIVE BANK LTD,F-1514, AKATHETHARA POST, PALAKKAD - 678 008, REPRESENTED BY ITS SECRETARY, SUBHA PRABHAKARA VARMA P., AGED 53, D/O.V.K.PRABHAKARA VARMA. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD-2, PALAKKAD -678 001.WARD-2, PALAKKAD -678 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, THRISSUR - 680 001.AYAKAR BHAVAN, THRISSUR - 680 001. 3THE INCOME TAX APPELLATE TRIBUNAL,AYAKAR BHAVAN, KAKKANADU, KOCHI - 682030, REPRESENTEDBY ITS REGISTRAR.AYAKAR BHAVAN, KAKKANADU, KOCHI - 682030, REPRESENTEDBY ITS REGISTRAR. 4THE KERALA STATE CO-OPERATIVE BANK,ERSTWHILE PALAKKAD DISTRICT CO-OPERATIVE BANK, TOWN BUS STAND ROAD, PALAKKAD - 678 014.ERSTWHILE PALAKKAD DISTRICT CO-OPERATIVE BANK, TOWN BUS STAND ROAD, PALAKKAD - 678 014. R4 BY SRI.M.SASINDRAN, SC, PALAKKAD DIST.CO.OP.BANK OTHER PRESENT: SRI JOSE JOSEPH SC SRI M SASINDRAN SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Court seeking directions to the Income Tax Appellate Tribunal toconsider Ext.P4 stay petition preferred along with theappeal, Ext.P3 against the orders of the assessment Ext.P1and the first appellate court ie., the Commissioner ofIncome Tax (Appeals) Ext.P2. 2.The learned counsel appearing on behalf of thepetitioner submits that the appeal and stay applicationhave been filed on 9[th] March 2020. However, post theretoreceived a garnishee notice Ext.P5. In thesecircumstances, the petitioner has approached this Court. 3.The learned Government Pleader submits thatthe Tribunal would not have any difficulty in taking up theinterim application but the appeals are being taken up onseniority basis. 4.I have heard the learned counsel for the partiesand appraised the paper book. Without expressing any opinion on the merits of thematter, I dispose of the writ petition with a direction tothe 3[rd] respondent to consider Ext.P4 interim applicationpreferred along with the appeal in accordance with law,after affording an opportunity of hearing to the petitionerwithin a period of 30 days from the date of receipt of acopy of the order. Till such time, the operation ofgarnishee notice, Ext.P5 is ordered to be kept in abeyance.It is made clear that the interim stay is till the disposal ofthe interim application and not beyond. sab Sd/- AMIT RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2015-16. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.