Wa/600/2020 Of Manju Shaji v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE & THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 19TH DAY OF MARCH 2020 / 29TH PHALGUNA, 1941 WA.No.600 OF 2020 AGAINST THE ORDER/JUDGMENT IN WP(C) 6841/2020(E) OF HIGH COURTOF KERALA APPELLANT/PETITIONER: MANJU SHAJI, AGED 40 YEARS,W/O.SHAJI, MADAVAM, PADA NORTH, KARUNAGAPALLY, KOLLAM. BY ADV. SRI.R.SUNIL KUMAR RESPONDENTS/RESPONDENTS: 1COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. 2INCOME TAX OFFICER,WARD-2, AAYYAKAR BHAVAN, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM-691001. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON19.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA.No.600 OF 2020 2 JUDGMENT Dated this the 19th day of March 2020 Shaffique, J This appeal is filed by the petitioner in W.P.(C) No.6841 of 2020. The petitioner had preferredan appeal before the Commissioner of Income Tax(appeals). A stay petition was also filed. Thepetitioner sought for stay of the proceedings, butno orders were passed. Hence, the petitionerapproached this Court seeking for a direction tothe Appellate Authority to consider the staypetition and also sought for staying all theproceedings pursuant to the demand notice until thestay petition is disposed of. The learned SingleJudge by the impugned order directed the Appellate WA.No.600 OF 2020 3 Authority to dispose of the stay petition within aperiod of one month from the date of receipt orproduction of a copy of the judgment. Later, it issubmitted that the account of the petitioner hadbeen freezed. By the impugned judgment, the orderof freezing was directed to be deferred for a period of 15 days enabling the petitioner tooperate the account during the said period. 2.We have heard the learned counsel for the appellant and the learned Standing Counsel for the respondents. In so far as the stay petition ispending hearing, it is only appropriate that therecovery proceedings be kept in abeyance until the stay petition is disposed of. In the saidcircumstances, we modify the judgment of thelearned Single Judge as under: The Appellate Authority shall consider Ext.P3 WA.No.600 OF 2020 4 stay petition within the period as prescribed bythe learned Single Judge and until disposal ofExt.P3 stay petition, coercive steps against thepetitioner shall be kept in abeyance. sd/- A.M.SHAFFIQUE, JUDGE sd/- GOPINATH.P, JUDGE pm