Wa/1202/2020 Of Rajesh Mathew And Company v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 14TH DAY OF SEPTEMBER 2020 / 23RD BHADRA, 1942 WA.No.1202 OF 2020 AGAINST THE ORDER/JUDGMENT IN WP(C) 8279/2020(H) OF HIGH COURTOF KERALA APPELLANT/PETITIONER IN W.P.(C)NO.8279/2020: RAJESH MATHEW AND COMPANY,CHERUMATTATHIL BUILDING, POST OFFICE JUNCTION, MUVATTUPUZHA ARAKUZHA ROAD, ERNAKULAM – 686661, REPRESENTED BY ITS MANAGING PARTNER, RAJESH MATHEW, S/O ISSAC MATHEW BY ADV. SRI.PHILIP J.VETTICKATTU RESPONDENTS/RESPONDENTS IN W.P.(C)NO.8279/2020: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE 1, ALUVA – 683101 2THE COMMISSIONER OF INCOME TAX(APPEALS), PANAMPILLY NAGAR, ERNAKULAM, KOCHI – 682 036 SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL, IT THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON14.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 14[th] day of September, 2020 K.VINOD CHANDRAN, J. Thegrievanceoftheappellant/writpetitioner is against the judgment which directedconsideration of the stay application withinthree months. The judgment is dated 17.03.2020,but was issued only on 03.06.2020, despite anapplication having been made on 18.03.2020. Asof now three months have elapsed. There is noconsideration of the stay petition till date.The appeal has not been disposed of and the stayapplication has also not been taken up since theappellate authority has not convened for reasonof the COVID-19 situation. In the present circumstances, we are of theopinion that if at all the appellate authorityconvenes a hearing, the appeal itself can bedisposed of finally. In such circumstances, leaving the discretion to the appellate authorityto hear the appeal expeditiously, we dispose ofthe Writ Appeal, directing that no recovery shallbe effected till the appeal is disposed of. Theappellant shall co-operate with the expeditiousdisposal of the appeal, if the appellate authority proceeds to do so. Accordingly, the Writ Appeal is disposed of. Sd/-K.VINOD CHANDRANJUDGE DM Sd/-T.R.RAVIJUDGE //TRUE COPY// PA TO JUDGE