Wp(C)/4992/2020 Of Santhanpara Service Co-Operative Bank Ltd. K 344 v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941 WP(C).No.4992 OF 2020(Y) PETITIONER/S: SANTHANPARA SERVICE CO-OPERATIVE BANK LTD. K 344PO SANTHANPARA, SANTHANPARA, IDUKKI 685618, REPRESENTED BY ITS SECRETARY BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, ERNAKULAM, PIN-682018AYAKAR BHAVAN, ERNAKULAM, PIN-682018 2THE INCOME TAX OFFICER, WARD 2, THODUPUZHA, IDUKKI DISTRICT, PIN-685619 R1 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: SRI JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction to 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, the writ 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 on paymentof 20% of the tax demanded, as per circular of 2017. Till suchtime a decision is taken on the appeal, recovery proceedingspursuant to the assessment order shall be kept in abeyance. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 19.12.2019 ISSUED BY THE 2ND RESPONDENT FORTHE PERIOD 2017-18 EXHIBIT P2 COPY OF THE APPEAL DATED 18.1.2019 FILED BYTHE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE PERIOD 2017-18 EXHIBIT P3 COPY OF THE PROCEEDINGS DATED 19.12.2019 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER