Wp(C)/4437/2020 Of The Poyya Service Co-Operative Society Ltd v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.4437 OF 2020(D) PETITIONER/S: THE POYYA SERVICE CO-OPERATIVE SOCIETY LTD.NO.812POOPPATHY P.O., POOPPATHY, (VIA) MALA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN-680001. 2THE INCOME TAX OFFICER,WARD 2(4), SHAKTAN NAGAR, THRISSUR, PIN-680001. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a directionto dispose of Ext.P2 appeal preferred before the firstrespondent/Commissioner of Income Tax (Appeals) against theassessment order Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the firstrespondent to take a decision on Ext.P2 appeal in accordancewith law, after affording an opportunity of hearing to thepetitioner, within a period of three months from the date ofreceipt of a copy of this judgment without insisting onpayment of 20% of the tax demanded, as per circular of 2017.Till such time a decision is taken on the appeal, recoveryproceedings pursuant to the assessment order shall be kept inabeyance. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 29.11.2019 ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD 2012-13. EXHIBIT P2COPY OF THE APPEAL DATED 31.12.2019 FILEDBY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2012-13. EXHIBIT P3COPY OF THE ORDER PROCEEDING DATED 05.02.2020 ISSUED BY THE 2ND RESPONDENT.