Wp(C)/1496/2020 Of Johny Mathew v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 20TH DAY OF JANUARY 2020 / 30TH POUSHA, 1941 WP(C).No.1496 OF 2020(J) PETITIONER: JOHNY MATHEW,AGED 63 YEARSARAMBANKUDY HOUSE, NADUKANI P.O., KOTHAMANGALAM, ERNAKULAM-686691. BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMANYSRI.B.PRABHAKARAN RESPONDENTS: SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. =========================== W.P(C) No.1496 of 2020 =========================== Dated this the 20[th] day of January, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal andExt.P3 stay petition. The petitioner's grievance is that during the pendencyof the stay petition, coercive recovery proceedings have been initiated bythe assessing authority for recovery of the disputed amounts. 2.Heard Sri.P.S. Soman Pulladan, learned counsel appearing forthe petitioner and Sri.Christopher Abraham, learned standing counselappearing for the respondents. 3.After hearing both sides and after taking note of the facts andcircumstances of the case, it is ordered in the interest of justice that the 2[nd]respondent shall take up the matters in Ext.P3 stay application filed inExt.P2 appeal and after affording reasonable opportunity of being heard tothe petitioner through their authorised representative/counsel, if any, shallpass orders on those applications without much delay, preferably within aperiod of two months from the date of production of a certified copy of thisjudgment. Until orders are thus passed on the abovesaid delaycondonation and stay application, further coercive steps for enforcement ofthe impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition(Civil) stands finally disposed of. Nsd//truec copy//PA to Judge Sd/- ALEXANDER THOMAS JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. ITBA/AST/S/143(3)/2018-19/1014560144(1) DATED 25/12/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 26/01/2019. EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BEFORETHE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 08/02/2019. EXHIBIT P4 TRUE COPY OF THE ORDER OF ATTACHMENT NO.ITBA/COM/F/17/2019-20/1019382011(1)/2470DATED 24/10/2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2016-17.