Wp(C)/10651/2011 Of Maria Rodrigues v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 4TH APRIL 2011 / 14TH CHAITHRA 1933 WP(C).No. 10651 of 2011(F) -------------------------- PETITIONER(S): --------------- MARIA RODRIGUES, COASTLINE HOLIDAYS, OPP: KAIRALI APARTEMENTS, PANAMPILLY NAGAR, KOCHI-682036. BY ADV. SRI.V.ABRAHAM MARKOS SRI.MATHEWS K.UTHUPPACHAN SRI.BINU MATHEW SRI.TERRY V.JAMES SRI.B.J.JOHN PRAKASH SRI.TOM THOMAS (KAKKUZHIYIL) RESPONDENT(S): --------------- 1. INCOME TAX OFFICER, WARD 2(3), RANGE II, KOCHI-682018. 2. COMMISSIONER OF INCOME TAX (APPEALS), SAN JUAN TOWERS, KOCHI-682018. BY SRI.JOSE JOSEPH - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.10651 of 2011-F ---------------------------------------- Dated this the 4[th] day of April, 2011. J U D G M E N T Assessment under the Income Tax Act was completedagainst the petitioner with respect to the assessment year2008-09, as per Ext.P1. Ext.P3 is the statutory appeal filedagainst the assessment before the 2[nd] respondent. Thepetitioner had also filed Ext.P4 stay petition before the 2[nd]respondent. When demand was raised under Ext.P2 thepetitioner had approached the 1[st] respondent throughExt.P5. The petitioner was permitted to remit the amount insix equal monthly instalments, starting from 20.3.2011onwards. 2.According to the petitioner the statutory appealand the accompanying stay petition are pendingconsideration and disposal before the 2[nd] respondent.Hence the petitioner seeks direction for an early disposal ofthe appeal and till then to stay the recovery steps forrealisation of amounts covered under Exts.P1 and P2. W.P(C) No.10651 of 2011-F 2 3. Considering pendency of the matter before the statutory authority, I am of the view that the writ petitioncan be disposed of directing that authority to take effectivesteps for an early disposal of the matter. 4.Accordingly, the writ petition is disposed ofdirecting the 2[nd] respondent to consider and pass orders onExt.P4 stay petition filed along with the appeal, provided theappeal is registered before the 2[nd] respondent. Orders onExt.P4 shall be issued after affording an opportunity ofhearing to the petitioner, as early as possible, at any ratewithin a period of one month from the date of receipt of acopy of this judgment. Accordingly, the writ petition is disposed of Till such time orders are passed by the 2[[nd]] 5.Till such time orders are passed by the 2[[nd]]respondent as directed above, realisation of amountscovered under Exts.P1 and P2 shall be kept in abeyance. 6.The petitioner will produce a copy of thisjudgment before the 2[nd] respondent. C.K.ABDUL REHIMJUDGE