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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 26TH DAY OF FEBRUARY 2020 / 7TH PHALGUNA, 1941WP(C).No.5496 OF 2020(J) PETITIONER/S: NUCLEUS PREMIUM PROPERTIES PRIVATE LIMITED,3RD AND 4TH FLOOR VENTURA, NH 47, BYE-PASS, KOCHI-682024, REPRESENTED BY ITS DIRECTOR, N.P. NISHAD. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER,CORPORATE WARD 2(5), OFFICE OF THE INCOME TAX DEPARTMENT, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018. CORPORATE WARD 2(5), OFFICE OF THE INCOME TAX 2THE COMMISSIONER OF INCOME TAX (APPEALS),PANAMPILLY NAGAR, ERNAKULAM, KOCHI-682 036. SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 26th day of February 2020 The petitioner filed appeals in Ext.P2 aggrieved by theorders of assessment in Ext.P1 made under Section 143(3) of the Income Tax Act. The petitioner has filed the appeals witha delay condonation petition of 20 days in Ext.P3 and Ext.P4stay petition. The petitioner prays for appropriate directionto the appellate authority to consider and dispose of Exts.P3and P4 expeditiously. 2.The case of petitioner is that either the mere filingof appeal or mere pendency of appeal does not amount togranting stay by the appellate authority. The delay inconsidering and disposing of Exts.P3 and P4 (stay petition)results in the assessing officer taking steps for recovering thetax amount which is under challenge in Ext.P2. The assessingofficer, if is successful in his effort the statutory appeal wouldbecome either academic or ineffective. It is further contendedby the petitioner that in the manner the law provides forprotecting the interest of appellant pending appeal, the orderson delay petition and stay petition are passed expeditiously. WP(C).No.5496 OF 2020 3 Hence the writ petition. 3. Perused Exts. P1, P2, P3 and P4. Prima facie I am satisfied that a case is made out for issuing necessarydirections to the 2[nd] respondent to dispose of the delaycondonation petitions and stay petitions in Exts.P3 and P4respectively. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petitioncan be disposed of by this judgment:- (a)The appellate authority/2[[nd]] respondent considers anddisposes of Exts.P3 and P4 applications as early as possible,preferably within two months from the date of receipt of copyof this judgment. The appellate authority/2[[nd]] respondent considers and (b) The respondents are directed not to take coercive steps or recover the amount determined in the orders under appealfor ten weeks from today. uu Sd/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2017-18 DATED 20.12.2019. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT2017-18 DATED 11.2.2020. EXHIBIT P3COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTDATED 11.2.2020. EXHIBIT P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTDATED 11.2.2020.