Wp(C)/40350/2022 Of P.c.sunny v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 13 DAY OF DECEMBER 2022 / 22ND AGRAHAYANA, 1944WP(C) NO. 40350 OF 2022 PETITIONER: P.C.SUNNYAGED 52 YEARSPANJIKARAN HOUSE, MUPLIYAM POST, THRISSUR DISTRICT - 680 312. REPRESENTED BY POWER OF ATTORNEY HOLDER, MR. V.P. PETER,S/O. POULOSE, S/O. POULOSE, AGED 59 YEARS, VAZHAKALAYIL HOUSE, MUPLIYAM P.O, THRISSUR-, PIN - 680312BY ADVS.K.J.ABRAHAMNIKHIL JOHN RESPONDENTS: INCOME TAX OFFICERWARD INTERNATIONAL TAX,CENTRAL REVENUE BUILDING, I.S.PRESS ROAD,KOCHI, ERNAKULAM DISTRICT., PIN - 682018 OTHER PRESENT: ADV. JOSE JOSPEH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner suffered Ext.P1 order of assessment for assessment year 2018-19under the provisions of Income Tax Act, 1961. Exhibit P2 demand notice has been issued tothe petitioner in respect of the demand in Ext.P1 order of assessment. The petitioner filedExt.P3 appeal before the 2[nd] respondent and the appeal is stated to be pending. In themeanwhile through Ext.P4 letter dated 17-11-2022, the petitioner has been called upon toremit the outstanding amount. The petitioner has also been informed that as per therevised office memorandum issued by CBDT dated 31-07-2017, stay on demand can begranted only on payment of 20% of the disputed demand. The petitioner has filed Ext.P5application before the 1[st] respondent for stay under the Section 220(6) of the Income TaxAct, pending consideration of Ext.P3 appeal by the appellate authority. 2.The learned counsel for the petitioner states that a direction may be issued tothe 1[st] respondent to consider and pass orders on Ext.P5 after affording to the petitioner anopportunity of being heard. 3.The Standing Counsel appearing for the Income Tax Department has noobjection in the direction being issued to the 1[st] respondent to consider Ext.P5. 4.Having heard the learned counsel for the petitioner and the learned Standingcounsel for the respondent department, this writ petition will stand disposed of directingthe 1[st] respondent to consider Ext.P5 application for stay filed under Section 220 (6) of theIncome Tax Act within a period of two months from the date of receipt of a certified copyof this judgment. Till such time as orders are passed on Ext.P5, all proceedings forrecovery of the amounts due under Ext.P1 order of assessment shall remain suspended. AMG Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 40350/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DIN.ITBA/AST/5/143(3)/2019-20/1023545159(1) DATED 31.12.2019 FOR THE ASSESSMENT YEAR 2017-18DIN.ITBA/AST/5/143(3)/2019-20/1023545159(1) DATED 31.12.2019 FOR THE ASSESSMENT YEAR 2017-18 Exhibit P2TRUE COPY OF THE DEMAND NOTICE DIN-ITBA/AST/S/156/2019-20/1023545222(1) DATED 31.12.2019ITBA/AST/S/156/2019-20/1023545222(1) DATED 31.12.2019 Exhibit P3TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 30.01.2020 FOR THE ASSESSMENT YEAR 2017-18DATED 30.01.2020 FOR THE ASSESSMENT YEAR 2017-18 Exhibit P4TRUE COPY OF THE LETTER DIN.ITBA/ASK/F/73/2022-23/1047483749(1) DATED 17.11.202223/1047483749(1) DATED 17.11.2022 Exhibit P5TRUE COPY OF THE STAY APPLICATION WITH AFFIDAVIT DATED03.12.2022 FILED BEFORE THE 1ST RESPONDENT 03.12.2022 FILED BEFORE THE 1ST RESPONDENT