Wp(C)/3483/2020 Of Mahesh Ramamurthi v. Income Tax Appellate Tribunal

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.3483 OF 2020(I) PETITIONER/S: MAHESH RAMAMURTHIAGED 53 YEARSTC 41/677, JAISREE BUILDINGS, PRS ROAD, THYCASUD, TRIVANDRUM - 695 014 BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMTG.MINI(1748)SRI.P.S.SREE PRASADSHRI.ABRAHAM JOBSRI.AJAY V.ANAND RESPONDENT/S: 1INCOME TAX APPELLATE TRIBUNALCOCHIN BENCH, 1ST FLOOR, BLOCK C-I AND C-II, KENDRIYA BHAVAN, KAKKANAD, COCHIN - 682 037 2THE COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003 3INCOME TAX OFFICERWARD - 1(1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003 OTHER PRESENT: JOS WINSON FOR CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2020, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 3483/2020 J U D G M E N T Dated this the 7th day of February 2020 The petitioner filed second appeals in Ext.P3 series aggrieved by the orders of assessment in Ext.P1 series made under the IncomeTax Act and the first appellate order in Ext.P2 series. The petitionerhas filed the appeals with Ext.P4 series of stay petitions. Thepetitioner prays for appropriate direction to the appellate authorityto consider and dispose of Ext.P4 series 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.P4 series results in the assessing officer taking stepsfor recovering the tax amount which is under challenge in Ext.P3series. The assessing officer, if is successful in his effort thestatutory appeals would become either academic or ineffective. It isfurther contended by the petitioner that in the manner the lawprovides for protecting the interest of appellant pending appeals, the order on stay petitions is passed expeditiously. Hence the writpetition. 3.Perused Exts.P1, P2, P3 and P4 series. Prima facie I amsatisfied that a case is made out for issuing necessary directions tofirst respondent to dispose of the stay petitions in Ext.P4 series. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can bedisposed of by this order: (a)The appellate authority/first respondent considers anddisposes of Ext.P4 series as early as possible, preferablywithin three months from the date of receipt of copy of thisjudgment.disposes of Ext.P4 series as early as possible, preferablywithin three months from the date of receipt of copy of thisjudgment. (b)The respondents are directed not to take coercive steps orrecover the amounts determined in the orders under appealfor three months from today.recover the amounts determined in the orders under appealfor three months from today. Sd/- S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2011-12FOR ASSESSMENT YEARS 2011-12 EXHIBIT P1(A)TRUE COPY OF THE PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2012-13FOR ASSESSMENT YEARS 2012-13 EXHIBIT P1(B)TRUE COPY OF THE PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2013-14FOR ASSESSMENT YEARS 2013-14 EXHIBIT P1(C)TRUE COPY OF THE PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2014-15FOR ASSESSMENT YEARS 2014-15 EXHIBIT P1(D)TRUE COPY OF THE PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2015-16FOR ASSESSMENT YEARS 2015-16 EXHIBIT P1(E)TRUE COPY OF THE PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2016-17FOR ASSESSMENT YEARS 2016-17 EXHIBIT P2TRUE COPY OF THE APPELLATE ORDER DATED 04.12.2019FOR ASSESSMENT YEARS 2011-12FOR ASSESSMENT YEARS 2011-12 EXHIBIT P1(A)TRUE COPY OF THE PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2012-13FOR ASSESSMENT YEARS 2012-13 EXHIBIT P1(B)TRUE COPY OF THE PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2013-14FOR ASSESSMENT YEARS 2013-14 EXHIBIT P1(C)TRUE COPY OF THE PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2014-15FOR ASSESSMENT YEARS 2014-15 EXHIBIT P1(D)TRUE COPY OF THE PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2015-16FOR ASSESSMENT YEARS 2015-16 EXHIBIT P1(E)TRUE COPY OF THE PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2016-17FOR ASSESSMENT YEARS 2016-17 EXHIBIT P2TRUE COPY OF THE APPELLATE ORDER DATED 04.12.2019FOR ASSESSMENT YEARS 2011-12FOR ASSESSMENT YEARS 2011-12 EXHIBIT P2(A)TRUE COPY OF THE APPELLATE ORDER DATED 04.12.2019FOR ASSESSMENT YEARS 2012-13FOR ASSESSMENT YEARS 2012-13 EXHIBIT P2(B)TRUE COPY OF THE APPELLATE ORDER DATED 04.12.2019FOR ASSESSMENT YEARS 2013-14FOR ASSESSMENT YEARS 2013-14 EXHIBIT P2(C)TRUE COPY OF THE APPELLATE ORDER DATED 04.12.2019FOR ASSESSMENT YEARS 2014-15FOR ASSESSMENT YEARS 2014-15 EXHIBIT P2(D)TRUE COPY OF THE APPELLATE ORDER DATED 04.12.2019FOR ASSESSMENT YEARS 2015-16FOR ASSESSMENT YEARS 2015-16 EXHIBIT P2(E)TRUE COPY OF THE APPELLATE ORDER DATED 04.12.2019FOR ASSESSMENT YEARS 2016-17FOR ASSESSMENT YEARS 2016-17 EXHIBIT P3TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2011-12ASSESSMENT YEARS 2011-12 W.P.(C) No. 3483/2020 EXHIBIT P3(A)TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2012-13ASSESSMENT YEARS 2012-13 EXHIBIT P3(B)TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2013-14ASSESSMENT YEARS 2013-14 EXHIBIT P3(C)TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2014-15ASSESSMENT YEARS 2014-15 EXHIBIT P3(D)TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2015-16ASSESSMENT YEARS 2015-16 EXHIBIT P3(E)TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2016-17ASSESSMENT YEARS 2016-17 EXHIBIT P4TRUE COPY OF APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2011-12ASSESSMENT YEARS 2011-12 EXHIBIT P4(A)TRUE COPY OF APPLICATION FOR STAY FOR ASSESSMENT YEARS 2012-13ASSESSMENT YEARS 2012-13 EXHIBIT P4(B)TRUE COPY OF APPLICATION FOR STAY FOR ASSESSMENT YEARS 2013-14ASSESSMENT YEARS 2013-14 EXHIBIT P4(C)TRUE COPY OF APPLICATION FOR STAY FOR ASSESSMENT YEARS 2014-15ASSESSMENT YEARS 2014-15 EXHIBIT P4(D)TRUE COPY OF APPLICATION FOR STAY FOR ASSESSMENT YEARS 2015-16ASSESSMENT YEARS 2015-16 EXHIBIT P4(E)TRUE COPY OF APPLICATION FOR STAY FOR ASSESSMENT YEARS 2016-17ASSESSMENT YEARS 2016-17