Wp(C)/15479/2020 Of M.m. Shajahan v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 29TH DAY OF JULY 2020 / 7TH SRAVANA, 1942 WP(C).No.15479 OF 2020 PETITIONER/S: M.M. SHAJAHANFLAT NO.12B, HEERA INFOCITYKUZHIVILA POSTTHIRUVANANTHAPURAM BY ADVS.SRI.V.P.NARAYANANSMT.NISHA JOHN RESPONDENT/S: OTHER PRESENT: SC: CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON29.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT Against Ext.P3 penalty order under the Income Tax Act, the petitionerhas preferred Ext.P4 appeal together with Ext.P4(a) delay condonationapplication and Ext.P5 stay petition before the 3rd respondent. It is the caseof the petitioner that even prior to considering the stay petition, recoverysteps are taken by the respondents against the petitioner for recovery of theamounts confirmed by Ext.P3 penalty order. 2. I have heard the learned counsel appearing for the petitioner andalso the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as alsothe submissions made across the Bar, I dispose the writ petition with thefollowing directions: 1. Taking note of the fact that the delay in approaching the3rd respondent is 1356 days I deem it appropriate to directthe 3rd respondent to consider and pass reasoned orders onExt.P4(a) delay condonation application and thereafter onExt.P5 stay petition within a period of four month from thedate of receipt of a copy of this judgment, after hearing thepetitioner. 3 2. Recovery steps for recovery of amounts confirmed againstthe petitioner by Ext.P3 penalty order shall be kept inabeyance till such time as orders are passed by the 3rdrespondent as directed above and communicated to thepetitioner. 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 3rdrespondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE 4 APPENDIX PETITIONER'S/S EXHIBITS: