Wp(C)/18745/2019 Of Mavila Chathoth Ramachandran v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 10TH DAY OF JULY 2019 / 19TH ASHADHA, 1941WP(C).No.18745 of 2019 PETITIONER/S: MAVILA CHATHOTH RAMACHANDRANAGED 57 YEARSADVOCATE AND NOTARY, 'ABHIRAMI', 7TH MILE, TALIPARAMBA, KANNUR DISTRICT. BY ADVS.SRI.S.ARUN RAJSMT.C.T.SUJASRI. PAUL JOHN RESPONDENT/S: SC SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner filed appeal in Ext.P2 aggrieved by the orderof assessment in Ext.P1 made under Section 25(1) of the KVATAct. The petitioner has filed the appeal with Ext.P3 staypetition. The petitioner prays for appropriate direction to theappellate authority to consider and dispose of Ext.P3 staypetition expeditiously. 2.The case of petitioner is that either the mere filing ofappeal or mere pendency of appeal does not amount to grantingstay by the appellate authority. The delay in considering anddisposing of Ext.P3 stay petition results in the assessing officertaking steps for recovering the tax amount which is underchallenge in Ext.P2 appeal. The assessing officer, if is successfulin his effort the statutory appeal would become either academicor ineffective. It is further contended by the petitioner that in W.P(C) NO.18745 OF 2019 -3- the manner the law provides for protecting the interest of appellant pending appeal, the order on stay petition is passedexpeditiously. Hence the writ petition. 3.Perused Ext.P1 assessment order, Ext.P2 appeal and Ext.P3 stay petition. Prima facie I am satisfied that a case is made out for issuing necessary directions to 2[nd]respondent to disposeof Ext. P3 stay petition. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petitioncan be disposed of by this order: (a)The appellate authority/2[nd] respondent considers and disposes of Ext.P3 stay petition applications as early as possible,preferably within two months from the date of receipt of copy ofthis judgment. (b) The respondents are directed not to take coercive steps or W.P(C) NO.18745 OF 2019 -4- recover the amounts determined in the orders under appeal for ten weeks from today. Sd/- S.V.BHATTI JUDGE JS APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.11.2017 PASSED U/S 143(3) R.W.S. 147 OF THE ACT BY THE 1ST RESPONDENT FOR THEAY 2014-15. EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM ALONGWITH THE GROUNDS OF APPEAL FOR THE AY 2014-15. EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFOR THE AY 2014-15.