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.8272 OF 2020(H) PETITIONER: SUBRAMANIAN BABUAGED 45 YEARSPROPRIETOR, SARAVANA FUELS, CHITTUR ROAD, MANAPULLIKAVU, PALAKKAD-678 001 BY ADVS. SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICERWARD 1,PALAKKAD-678 0012THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, THRISSUR-680 0013THE INDIAN BANK1ST FLOOR, MALABAR FORT, KANDATH COMPLEX, PALAKKAD-678 001, REPRESENTED BY ITS BRANCH MANAGER GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The indulgence of this Court has been sought underArticle 226 of Constitution of India for issuance of a direction tothe 2[nd] respondent to consider the Ext.P2 appeal, Ext.P3condonation of delay and Ext.P4 stay application filed insupport of the appeal dated 14.07.2016 pertaining to theassessment year 2013-14 preferred against the order ofassessment dated 12.01.2016. 2.Mr.Menon, learned counsel appearing on behalf ofthe petitioner submits that at the relevant point of time,interim application was not preferred, but when the appeal andcondonation application were pending. Petitioner received acomposite garnishee notice dated 06.03.2020 Ext.P5, for year2002-2003, 2007-2008, 2013-2014 and 2017-2018. On receiptof the aforementioned garnishee notice, an application forinterim stay dated 11.3.2020 Ext.P4 has been preferred. Hisclient would be satisfied in case appropriate direction is issuedfor consideration of the stay application by the competentauthority, i.e. the Commissioner of Income Tax. Having heard the counsel for the parties and perused thepaper book, without expressing any opinion on the merit, Idispose of the writ petition by issuing direction to the 2[nd]respondent to consider the application for condonation of delayand stay application (Exts.P3 and P4) in accordance with law,after affording an opportunity of hearing to the petitioner, asthe delay condonation application and appeal are pending since2016, within a period of 45 days from the receipt of thecertified copy of the judgment. Till such time, the operation ofthe garnishee notice Ext.P5 pertaining to the assessment year2013-2014 shall remain stayed. nak Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 COPY OF STAY PETITIONER FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT BANK //TRUE COPY// P.A TO JUDGE