Wp(C)/35487/2018 Of Chiramel Kunjavoo Chakkunny George v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 31ST DAY OF OCTOBER 2018 / 9TH KARTHIKA, 1940 WP(C).No. 35487 of 2018 PETITIONER/S: CHIRAMEL KUNJAVOO CHAKKUNNY GEORGE,AGED 74 YEARSS/O CHAKKUNNY, CHIRAMEL KUNJAVOO HOUSE, KIZHAKKUMPATTUKARA, EAST FORT PO,THRISSUR PIN- 680005. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENT/S: 1THE INCOME TAX OFFICER, WARD -2(2),OFFICE OF THE JOINT COMMISSIONER INCOME TAX, RANGE-2, AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR -680001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR -680001. SC. SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Earlier this Court through the Ext.P5 judgment required theauthorities to consider the petitioner's stay application, after a notice tothe petitioner. The 2[nd] respondent did dispose of the petitioner's staypetition; he granted a conditional order of stay. The petitioner wasrequired to pay 20% to have the further proceedings stayed. Assailing theExt.P6 order of stay, the petitioner has filed this writ petition. 2.The petitioner's singular grievance is that though this Courtearlier directed the 2[nd] respondent to hear the petitioner before hisconsidering the stay application, he did not notify the petitioner. 3.In response to the submissions made by the petitioner'scounsel, the learned Standing Counsel for the Department has submittedthat the imposition of 20% of precondition is well with the jurisdiction ofthe authority. Besides that the authority has been considerate enough, tolet the petitioner pay that 20% in four instalments. 4.I, therefore, see no legal infirmity in the Ext.P6. At any rate,the last date of the first instalment is expiring today. So I only hold inpartial modification of the Ext.P6 order of stay that the petitioner must pay that instalment on 08.11.2018. The rest of the payment scheduleremains undisturbed. The appellate authority may dispose of the appeal expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 26.12.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT ALONG WITH EXT. P2 APPEAL. EXHIBIT P4 COPY OF ORDER DATED 24.2.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5COPY OF JUDGMENT DATED 8.3.2018 OF THIS HON'BLE COURT IN WPC.NO.7842 OF 2018. EXHIBIT P6 COPY OF ORDER DATED 18.9.2018 ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBIT NIL //True copy// PA to Judge