Wp(C)/13190/2020 Of Hotal Souparnika v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 02ND DAY OF JULY 2020 / 11TH ASHADHA, 1942WP(C).No.13190 OF 2020(W) PETITIONER/S: HOTAL SOUPARNIKANO.XXVIII/C/0374/71 PUNTHALATHAZHAM, KILIKOLLOOR, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, DEEPU CHACKO. BY ADV. SMT.S.K.DEVI RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 5, KOLLAM-691 004.WARD 5, KOLLAM-691 004. 2THE COMMISSIONER OF INCOME TAX (APPEALS)THIRUVANANTHAPURAM-695 003. 3THE TAX RECOVERY OFFICERAAYKAR BHAWAN, IST FLOOR, KAWDIAR P.O., THIRUVANANTHAPURAM-695 003. O/O THE TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, 4THE BRANCH MANAGERSTATE BANK OF INDIA, KADAPAPAKADA BRANCH, KADAPPAKADA, KOLLAM DISTRICT, KOLLAM-691 008. 5THE BRANCH MANAGER THE DHANALAKSHMI BANK LTD., KOLLAM BRANCH, PONNAMMA CHAMBERS II, HOSPITAL ROAD, KOLLAM, 691 001. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 2nd day of July 2020 Petitioner has approached this Court, seeking a direction tothe appellate authority to dispose of the Exts.P4 and P5 appealsand Exts.P8 and P9 interim application preferred against theExts.P1 and P2 assessment orders issued by the first respondent. 2.Though this Court ought not to have interfered, but inthe interest of justice, without expressing any opinion, this writpetition is disposed of with a direction to the second respondentto take a decision on Ext.P8 and P9 application for stay filedalong with Exts.P4 and P5 appeals in accordance with law, afteraffording an opportunity of hearing to the petitioner within aperiod of three months from the date of receipt of a copy of thisjudgment. nak Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER DATED 29.12.2018 FOR THE YEAR 2014-15.FOR THE YEAR 2014-15. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 29.12.2018 FOR THE YEAR 2015-16. EXHIBIT P3TRUE COPY OF THE LIST OF SEIZED RECORDS DATED 25.3.2015.DATED 25.3.2015. EXHIBIT P4 TRUE COPY OF THE APPEAL FILED AGAINST EXT.P1 ORDER DATED 28.1.2019.EXT.P1 ORDER DATED 28.1.2019. EXHIBIT P5TRUE COPY OF THE APPEAL FILED AGAINST EXT.P2 ORDER DATED 28.1.2019.EXT.P2 ORDER DATED 28.1.2019. EXHIBIT P6TRUE COPY OF THE NOTICE NO.ITBA/COM/F/17/2019-NO.ITBA/COM/F/17/2019- 20/1026492866(1)/251 DATED 12.3.2020. EXHIBIT P7TRUE COPY OF THE NOTICE NO.ITBA/COM/F/17/2019-20/1026493879(1)/250 DATED 12.3.2020.NO.ITBA/COM/F/17/2019-20/1026493879(1)/250 DATED 12.3.2020. EXHIBIT P8TRUE COPY OF THE STAY PETITION FILED FORTHE YEAR 2014-15 IS DATED 19.6.2020.THE YEAR 2014-15 IS DATED 19.6.2020. EXHIBIT P9TRUE COPY OF THE STAY PETITION FILED FORTHE YEAR 2015-16 IS DATED 19.6.2020.THE YEAR 2015-16 IS DATED 19.6.2020.