Sri. Harisankar v. Menon, Smt. Meera. V. Menon And Smt. Krishna.k

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE GOPINATH.P. WEDNESDAY, THE 15 DAY OF MAY,2020/25TH VAISAKHA, 1942 W.P(C) NO. 9946 OF 2020 PETITIONER :: THE NAGALASSERY SERVICE CO-OPERATIVE BANK LTD., KOOTTANAD POST, KOOTTANAD,PATTAMBI, PALAKKAD – 679 533, REPRESENTED BY ITSSECRETARY, KRISHNAKUMAR N.,AGED 38, S/O. NARAYANAN NAIR. BY ADVS. SRI. ARIKKAT VIJAYAN MENON SRI. HARISANKAR. V. MENON, SMT. MEERA. V. MENON AND SMT. KRISHNA.K., RESPONDENTS:: 1. THE INCOME TAX OFFICER, WARD 3, AYAKAR BHAVAN,PALAKKAD – 678 014. 2. THE COMMISSIONER OF INCOME TAX (APPEALS),THRISSUR – 680 021.THRISSUR – 680 021. 3. THE INCOME TAX APPELLATE TRIBUNAL,AYAKAR BHAVAN,KAKKANADU, KOCHI – 682 030, REPRESENTED BY ITSREGISTRAR. THIS WRIT PETITION HAVING COME UP FOR ADMISSION ON 15.05.2020,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) NO. 9946 OF 2020 2 Dated this the 15th day of May, 2020JUDGMENT This writ petition has been filed praying inter-alia for a direction to the 3rd respondent Tribunal toconsider and pass orders on an application for stay. 2.The petitioner claimed the benefit of Section80P of the Income Tax Act. This claim was rejected bythe Assessing Officer as well as by the Commissioner(Appeals). 3.The petitioner places reliance on thejudgment of a Division Bench of this Court, which isproduced as Ext.P5 along with W.P.(C). No.9768/2020.The Division Bench has in similar circumstances,directed the Appellate Tribunal to consider and passorders on the stay petition within a period of fourmonths from the date of receipt of a copy of thejudgment and further directed that any proceedingsinitiated for recovery of amounts due from the W.P(C) NO. 9946 OF 2020 3 petitioner shall be kept in abeyance till orders arepassed on the stay petition and communicated to thepetitioner. 4.In the light of the above, this writ petitionis disposed of directing the 3rd respondent, theIncome Tax Appellate Tribunal, Kochi Bench, toconsider and pass orders on the stay petition markedas Ext.P4 in this writ petition, within a period offour months from the date of receipt of a copy of thisjudgment. Till orders are so passed and communicatedto the petitioner, steps (if any) initiated by theIncome Tax Department for recovery of amounts dueunder the assessment order, shall be kept in abeyance.With these directions, this writ petition isdisposed of. Sd/- GOPINATH.P, JUDGE pm W.P(C) NO. 9946 OF 2020 4 PETITIONERS EXHIBITS: APPENDIX EXT. P1. COPY OF ASSESSMENT ORDER ISSUED BY THE 1 RESPONDENT FOR THE YEAR 2013-14 DATED 28-03-2016. EXT. P2. COPY OF APPELLATE ORDER ISSUED BY THE 2 RESPONDENT FOR THE YEAR 2013-14 DATED 03-03-2020. EXT. P3.COPY OF THE APPEAL FILED BEFORE THE 3 RESPONDENT DATED 05-05-2020. EXT. P4.COPY OF PETITION FOR STAY FILED BEFORE THE 3 RESPONDENT DATED 05-05-2020. EXT. P5.COPY OF JUDGMENT IN W.P.(C)-TMP – 36/2020 OF THEHON’BLE HIGH COURT OF KERALA DATED 11-04-2020. RESPONDENTS EXHIBITS: NIL