Wp(C)/14529/2020 Of Johnson George v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 17TH DAY OF JULY 2020 / 26TH ASHADHA, 1942 WP(C).No.14529 OF 2020 PETITIONER/S: JOHNSON GEORGE,AGED 56 YEARS S/O. GEORGE, THAKADIYIL, KEERUKUZHI, PANDALAM, THEKKEKARA, PATHANAMTHITTA 689 502. BY ADVS.SRI.SANTHOSH P.ABRAHAMSMT.S.K.DEVI RESPONDENT/S: 1THE INCOME TAX OFFICER WARD NO.2, THIRUVALLA 689 101, PATHANAMTHITTA DISTRICT. 2THE ASSISTANT COMMISSIONER OF INCOME TAX, DCIT CIRCLE, INTERNATIONAL TAXATION, AAYKAR BHAVAN, 1ST FLOOR, KOWDIAR P.O. THIRUVANANTHAPURAM 695 003. 3THE COMMISSIONER OF INCOME TAX(APPEALS0, AAYKAR BHAVANTHIRUVANANTHAPURAM 695 003. OTHER PRESENT: SC-SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, the petitionerhas preferred Ext.P2 appeal and Ext.P3 stay petition before the 3[rd] respondent. Itis the case of the petitioner that 20% of the disputed amount has already beenpaid during the pendency of the appeal. The limited prayer at this stage is for adirection to the 3[rd] respondent to consider and pass orders on Ext.P2 appeal and tokeep in abeyance further recovery proceedings till then. 2.I have heard the learned counsel for the petitioner and also Sri.JoseJoseph, the learned counsel for the respondents. On a consideration of the facts and circumstances of the case and thesubmissions made across the Bar, I dispose the writ petition with a direction to the3[rd] respondent to consider and pass orders on Ext.P2 appeal within six monthsfrom the date of receipt of a copy of this judgment after hearing the petitioner.Taking note of the amounts already paid by the petitioner, recovery steps forrecovery of amounts confirmed against the petitioner by Ext.P1 assessment ordershall be kept in abeyance till such time as the orders are passed by the 3rdrespondent, as directed, and the order communicated to the petitioner. Thepetitioner shall produce a copy of the writ petition together with a copy of thejudgment before the 3[rd] respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE APPENDIX PETITIONER'S EXHIBITS EXT.P1COPY OF THE ASSESSMENT ORDERNO.ITBA/AST/144/2019-20/1023240437(1) FOR THE ASSESSMENT YAR 2017-18 DATED 27.12.201920/1023240437(1) FOR THE ASSESSMENT YAR 2017-18 DATED 27.12.2019 EXT.P2COPY OF THE APPEAL IN FORM NO.35 DATED 18.1.2020 FILEDBY THE PETITIONER BEFORE THE 3RD RESPONDENT.BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P3COPY OF THE APPLICATION FOR STAY AND EARLY HEARING DATED 7.2.2020 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENTDATED 7.2.2020 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXT.P4COPY OF THE TAX PAYER COUNTER FOIL DATED 6.3.2020