Harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MRS. JUSTICE M.R.ANITHA MONDAY, THE 24 DAY OF JANUARY 2022 / 4TH MAGHA, 1943WA NO. 619 OF 2020 AGAINST THE ORDER/JUDGMENT IN WP(C) 5509/2020 OF HIGH COURT OF KERALAAPPELLANT/S: THE ALANALLUR SERVICE CO-OPERATIVE BANK LTD. NO.F 1178,ALANALLUR, MANNARKKAD, PALAKKAD-678601, REPRESENTED BY ITS SECRETARY, P.SREENIVASAN, AGED 47, S/O.SANKARAN. BY ADVS. HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 14, AYAKAR BHAVAN, PALAKKAD-678014.WARD 14, AYAKAR BHAVAN, PALAKKAD-678014. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, THRISSUR-680001.AYAKAR BHAVAN, THRISSUR-680001. 3THE INCOME TAX APPELLATE TRIBUNAL,AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED BY ITS REGISTRAR.AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED BY ITS REGISTRAR. BY ADV SRI.P.K.RAVINDRANATHA MENON, SENIOR ADVOCATE OTHER PRESENT: ADV RAJI FOR SC JOSE JOSEPH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 24.01.2022, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT S.V.Bhatti,J. Heard Adv. Harisankar V.Menon and Adv.Raji for parties. 2. The appellant is the petitioner. The appeal is filed questioning the order of the learned Single Judge, whereunder directions have been issued to theTribunal as follows: "Having heard the learned counsel for the parties and apprisedthe paper book, I am of the view that the pleadings are bereftof any steps for taking of possession by making mention orotherwise before the ITAT. Bet that as it may, considering thefact that no steps of demand or attachment proceedings underSection 281 of the Income Tax Act have been initiated, I disposeof the writ petition with a direction to 3[rd] respondent toconsider and pass appropriate orders on the application of stayin accordance with law, as expeditiously as possible within aperiod of 15 days from the date of receipt of a certified copy ofthis judgment." 3. This Court on 23.03.2020 granted the following interim directions: "Not admitted. Standing Counsel for Govt. of India (Taxes) entersappearance on behalf of the respondents. There will be an interimstay against collection and recovery of tax due pursuant to Ext.P1assessment order, until the third respondent Tribunal passes orderson the stay petition in accordance with the directions contained inthe judgment in WP(C) No.5509/2020 dated 05.03.2020.” 4. The appeal and the stay petition, it appears, are still pending consideration before the Tribunal. We are not inclined to examine the merits of the contentions urged by both sides. The ends of justice are met if the appeal isdisposed of firstly, by making the interim order granted in the writ appeal as anorder to be in force till the stay petition is disposed of. Hence, the writ appealstands disposed of with the following directions: a) The Tribunal disposes of the stay petition if the stay petition is notalready disposed of within three months from the date of receipt of copy ofthe judgment. The interim order granted by this Court is subject to thedisposal of the stay petition before the Tribunal. b) The Tribunal endeavors to dispose of the appeal as well within six monthsfrom the date of receipt of copy of the judgment. Sd/- S.V.BHATTI JUDGE Sd/- M.R.ANITHA JUDGE JS