Wp(C)/3509/2020 Of Suresh Ramamurthi v. Income Tax Appellate Tribunal

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 07TH DAY OF FEBRUARY 2020 / 18TH MAGHA, 1941 WP(C).No.3509 OF 2020 PETITIONER: SURESH RAMAMURTHIAGED 50 YEARSTC 41/677, JAISREE BUILDINGS, PRS ROAD, THYCAUD, TRIVANDRUM-695014. BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMTG.MINI(1748)SRI.P.S.SREE PRASADSHRI.ABRAHAM JOBSRI.AJAY V.ANAND RESPONDENTS: 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 Ext. P3 series appeals aggrieved by Ext.P1 series penalty orders made underSection 271(1)(c) of the KVAT Act. The petitioner hasfiled the appeals along with Ext.P4 series stay petitions.The petitioner prays for appropriate direction to theappellate authority to consider and dispose of Ext.P4series stay petitions expeditiously. 2. The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does notamount to granting stay by the appellate authority.The delay in considering and disposing of Ext.P4 seriesstay petitions results in the assessing officer takingsteps for recovering the tax amount which is underchallenge in Ext.P3 series. The assessing officer, if issuccessful in his effort the statutory appeals wouldbecome either academic or ineffective. It is furthercontended by the petitioner that in the manner the lawprovides for protecting the interest of appellant pending appeals, the order on stay petitions are passedexpeditiously. Hence the writ petition. 3. Perused Exts. P1, P2, P3 and P4 series. Prima facie I am satisfied that a case is made out for issuingnecessary directions to first respondent to dispose ofthe stay petitions in Ext.P4. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied thatthe writ petition can be disposed of by this order: (a)The appellate authority/first respondentconsiders and disposes of Ext.P4 series staypetitions as early as possible, preferablywithin three months from the date of receiptof copy of this judgment. (b)The respondents are directed not to takecoercive steps or recover the amountsdetermined in the orders under appeal forthree months from today. sd/- S.V.BHATTI JUDGE APPENDIX EXHIBIT P3(D) EXHIBIT P3(E) EXHIBIT P4 EXHIBIT P4(A) EXHIBIT P4(B) EXHIBIT P4(C) EXHIBIT P4(D) EXHIBIT P4(E) TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2015-16. TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2016-17. TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2011-12. TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2012-13. TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2013-14. TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2014-15. TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2015-16. TRUE COPY OF THE APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2016-17.