Wp(C)/3409/2020 Of Jose Chacko v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 07TH DAY OF FEBRUARY 2020 / 18TH MAGHA, 1941 WP(C).No.3409 OF 2020(A) PETITIONER: JOSE CHACKOAGED 56 YEARSDELTA WOOD PANELS,DELTA BUILDING,IRINGOLE.P.O, PERUMBAVOOR,ERNAKULAM-683548. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.NISHA JOHNSRI.V.P.NARAYANAN RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE-1,ALUVA RANGE,R.S.ROAD, ALUVA-683101. 2THE COMMISSIONER OF INCOME TAX(APPEALS),28/243,'POORNIMA',PANAMPILLY NAGAR, COCHIN-682036. OTHER PRESENT: SC JOS WINSON FOR CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON07.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 7th day of February, 2020 The petitioner filed appeal in Ext.P2 aggrieved by the orders of assessment in Ext.P1 made under Section 143(3) of theIncome Tax Act. The petitioner has filed 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 petition. The assessing officer, if issuccessful in his effort the statutory appeal would become eitheracademic or ineffective. It is further contended by the petitionerthat in the manner the law provides for protecting the interest ofappellant pending appeal, the orders on delay petition and staypetition are passed expeditiously. Hence the writ petition. 3.Perused Exts.P1 assessment order, P2 appeal and P3stay petition. Prima facie I am satisfied that a case is made outfor issuing necessary directions to 2[nd] respondent to dispose ofExt.P2 appeal and Ext.P3 stay petition respectively. Having regard to the limited prayer and the groundsreferred to above, this Court is satisfied that the writ petitioncan be disposed of by this order: (a)The appellate authority/2[nd] respondent considers anddisposes of Ext.P3 stay application 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 orrecover the amounts determined in the orders under appeal forten weeks from today. Dxy Sd/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED24.12.2019 PASSED BY THE 1ST RESPONDENTFOR AY-2017-18 ALONG WITH DEMAND NOTICE& COMPUTATION OF INCOME. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL E-FILED ON 14.01.2020 FOR AY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 09.01.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017-18.