Wp(C)/2166/2019 Of Deepesh Divakaran M Kunnath v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 2166 of 2019 PETITIONER/S: DEEPESH DIVAKARAN M KUNNATHMAROTTI KUNNATHU, 5/316MAROTTIKUNNATH HOUSE, AVITTATHURIRINJALAKKUDA - 680683 BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S:1THE INCOME TAX OFFICERWARD 2(3), RANGE-2AAYAKAR BHAVAN, SAKTHAN THAMPURANNAGAR, THRISSUR - PIN 6800012THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGARTHRISSUR, PIN-680001 SC SRI. JOSE JOSEPH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, a registered dealer under the Income Tax Act, on the rollsof the 1[st] respondent, questioned the Ext.P1 order, before the 2[nd] respondent.The petitioner has also filed a stay petition in the appeal. Ventilating hisgrievance that the authorities are taking coercive steps before the appellateauthority could consider the stay petition, the petitioner has filed this writpetition. 2.Heard the learned counsel for the petitioner and the learnedGovernment Pleader. 3.I reckon the petitioner has exercised on time his statutory remedyof filing an appeal. It appears that he has also filed a stay petition. Proceduralfairness demands that the authorities may wait, before taking further steps,until the appellate authority decides on the stay petition. Therefore, I dispose of the writ petition directing the respondentauthority to defer coercive steps until the 2[nd] respondent considers the staypetition. I also hope that the 2[nd] respondent will dispose of the stay petitionexpeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE PETITIONER'S EXHIBITS: APPENDIX EXHIBIT P1 EXHIBIT P2EXHIBIT P3 sd COPY OF ORDER DATED 21.12.2018 ISSUED BY THE 1ST REPONDENT FOR THE YEAR 2011-12. COPY OF THE APPEAL MEMORANDUM DATED 19.01.2019 AGAINST EXT.P1. COPY OF THE STAY PETITION FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2011-12 BEFORE THE 2ND RESPONDENT DATED 19.01.2019.