Wp(C)/11637/2020 Of Space Centre Employees Co-Operative Society Ltd v. The Income Tax Officer, Ward-2 (1)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 15TH DAY OF JUNE 2020 / 25TH JYAISHTA, 1942 WP(C).No.11637 OF 2020(D) PETITIONER/S: SPACE CENTRE EMPLOYEES CO-OPERATIVE SOCIETY LTD.REPRESENTED BY ITS SECRETARY-IN-CHARGE, VSSC ISRO POST,THIRUVANANTHAPURAM DISTRICT, PIN-695022. BY ADV. SRI.T.R.HARIKUMAR RESPONDENT/S: 1THE INCOME TAX OFFICER, WARD-2 (1)WARD-2(1),OFFICE OF THE INCOME TAX OFFICER,AAYAKAR BHAVAN,KOWDIAR.P.O, THIRUVANANTHAPURAM DISTRICT-695003. 2THE COMMISSIONER OF INCOM TAX (APPEALS),AAYAKAR BHAVAN,KOWDIAR, THIRUVANANTHAPURAM-695003.AAYAKAR BHAVAN,KOWDIAR, THIRUVANANTHAPURAM-695003. 3THE KERALA STATE CO-OPERATIVE BANK(FORMERLY KNOWN AS THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK)THIRUVANANTHAPURAM DISTRICT OFFICE, EAST FORT,THIRUVANANTHAPURAM,PIN-695001, REPRESENTED BY ITS GENERAL MANAGER-IN-CHARGE. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 15th day of June 2020 Petitioner has approached this Court seeking a direction todispose of Ext.P3 appeal preferred before the secondrespondent/Commissioner of Income Tax (Appeals) against theassessment order Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the secondrespondent to take a decision on Ext.P3 appeal in accordancewith law, after affording an opportunity of hearing to thepetitioner, within a period of three months from the date ofreceipt of a copy of this judgment without insisting on paymentof 20% of the tax demanded, as per circular of 2017. Till suchtime a decision is taken on the appeal, recovery proceedingspursuant to the assessment order shall be kept in abeyance. Sd/- Jm/ AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER FOR THEYEAR 2017-2018 DATED 17.12.2019. EXHIBIT P2 A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 17.12.2019. EXHIBIT P3 A TRUE COPY OF THE ONLINE APPEAL DATED 31.12.2019,ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2ND RESPONDENT,AGAINST EXTP1 ASSESSMENT ORDER EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER IN EXT.P3 APPEAL DATED 05.02.2020. EXHIBIT P5 A TRUE COPY OF THE JUDGMENT DATED 19.07.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P6 A TRUE COPY OF THE JUDGMENT DATED 17.02.2020 IN WP(C)NO.4433 OF 2020.