By Advs.sri.harisankar v. Menonsmt.meera V.menonsmt.k.krishna

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.8228 OF 2020(C) PETITIONER: SUBRAMANIAN BABUPROPRIETOR, SARAVANA FUELS, CHITTUR ROAD, MANAPULLIKAVU, PALAKKAD-678 001. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENONSMT.K.KRISHNA RESPONDENT: 1THE INCOME TAX OFFICERWARD 1, PALAKKAD-678 001.2THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, THRISSUR-680 001.3THE INDIAN BANK,1ST FLOOR, MALABAR FORT, KANDATH COMPLEX, PALAKKAD-678 00, REPRESENTED BY ITS BRANCH MANAGER. SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 17th day of March 2020 The petitioner has approached this Court seeking directions to the Income Tax Appellate Tribunal to consider Ext.P3 staypetition preferred along with the appeal, Ext.P2 against the orderof the assessment Ext.P1. 2. The learned counsel appearing on behalf of the petitioner submits that the appeal and stay application have been filed on11th March 2020. However, post thereto received a garnisheenotice Ext.P4. In these circumstances, the petitioner hasapproached this Court. 3. The learned Government Pleader submits that the Tribunal would not have any difficulty in taking up the interimapplication but the appeals are being taken up on seniority basis. 4. I have heard the learned counsel for the parties andappraised the paper book. Without expressing any opinion on themerits of the matter, I dispose of the writ petition with a directionto the third respondent to consider Ext.P3 interim application preferred along with the appeal in accordance with law, afteraffording an opportunity of hearing to the petitioner within aperiod of 30 days from the date of receipt of a copy of the order.Till such time, the operation of garnishee notice, Ext.P4 isordered to be kept in abeyance. It is made clear that the interimstay is till the disposal of the interim application and notbeyond. dlk/19.03.2020 Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 5.12.2019 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 DATED11.3.2020 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.3.2020 EXHIBIT P4 COPY OF LETTER ISSUED BY THE 3D RESPONDENT BANK