Wp(C)/12174/2020 Of Sandeep S v. Income Tax Officer-Ward 4

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 22ND DAY OF SEPTEMBER 2020 / 31ST BHADRA, 1942WP(C).No.12174 OF 2020(V) PETITIONER/S: SANDEEP S.SREENIVAS, OLD THIRUMALA, MULLACKKAL, ALAPPUZHA-688011. BY ADVS.SRI.A.KRISHNANSRI.R.UMASANKAR RESPONDENT/S: 1INCOME TAX OFFICER-WARD 4,INCOME TAX OFFICE, ARATTUKULANGARA COMPLEX, A.N. PURAM, ALAPPUZHA-688011. 2COMMISSIONER OF INCOME TAX (APPEALS),BAKER HILL, PUBLIC LIBRARY BUILDING, KOTTAYAM-686002. OTHER PRESENT: GP - SMT. M.M.JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 22nd day of September 2020 In view of the facts and circumstances of this case, a judgmentdirecting consideration of the appeal ought to have been passed. Butby mistake, a different order has been issued. Hence the judgmentdated 19.6.2020 is recalled and the following is issued. 2.Petitioner has approached this Court seeking a direction todispose of Ext.P4 appeal and stay application Ext.P4 (a) preferredbefore the second respondent against the appellate order Ext.P1. 3.Having heard learned counsel on both sides, the writpetition is disposed of with a direction to the second respondent totake a decision on Ext.P4 appeal in accordance with law, afteraffording an opportunity of hearing to the petitioner, within a periodof three months from the date of receipt of a copy of this judgmentwithout insisting on payment of 20% of the tax demanded, as percircular of 2017. Till such time a decision is taken on the appeal,recovery proceedings pursuant to the assessment order shall be kept in abeyance. Sd/ AMIT RAWAL APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 18/11/2019 ISSUED BY 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE REVISED PRE-ASSESSMENT NOTICE DATED 26/12/2019, ISSUED BY 1ST RESPONDENT. EXHIBIT P2(A)TRUE COPY OF THE REPLY DATED 27/12/2019 IN EXT.P2. EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER PASSED BY1ST RESPONDENT DATED 28/12/2019. EXHIBIT P4TRUE COPY OF THE APPEAL, DATED 31/01/2020, FILED BEFORE 2ND RESPONDENT. EXHIBIT P4(A) TRUE COPY OF STAY PETITION DATED 12/06/2020FILED IN EXT.P4 APPEAL BEFORE THE 2ND RESPONDENT.