Wp(C)/5124/2020 Of Mohsin Afsal Sait v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941 WP(C).No.5124 OF 2020(M) PETITIONER: MOHSIN AFSAL SAITAGED 38 YEARS S/O. AFSAL SAIT, BRIGHT VELLAYITTAMBALAM, KAVANAD P.O., KOLLAM-691 003 BY ADV. SRI.P.SATHISAN RESPONDENTS: 1INCOME TAX OFFICERWARD 1, TPS, AAYAKAR BHAVAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM P.O., KERALA-691 001WARD 1, TPS, AAYAKAR BHAVAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM P.O., KERALA-691 001 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 5th day of March 2020 Petitioner being aggrieved of Ext.P4 assessment order dated 9.12.2019, preferred Ext.P1 appeal dated 3.1.2020 andExt.P10 stay application dated 29.2.2020 before the thirdrespondent. Appeal has been acknowledged vide Ext.P2acknowledgment dated 3.1.2020. 2.The learned counsel appearing on behalf of thepetitioner submits that even an application under Section220(6) of the Income Tax Act has also been moved before theassessing Authority, but no action has been taken. It is in thiscircumstances, petitioner has approached this Court forvindication of the grievance. 3. Having heard the learned counsel for the parties, keeping in view the fact that the demand along with assessmentorder has already been received by the petitioner, the detriment of the petitioner cannot be kept undecided withoutany adjudication on interim application or appeal. 4.Without expressing any opinion on the merits, Idispose of this writ petition with a direction to theCommissioner of Income Tax (appeals), Thiruvananthapuram toconsider the prayer for interim stay as requested vide Ext.P10as expeditiously as possible, within a period of fifteen daysfrom the date of receipt of a copy of this judgment. Till suchtime, the demand raised is ordered to be kept in abeyance. It ismade clear that this interim stay granted is only till the timewhen the interim application is decided by the Commissioner ofIncome Tax (appeals), Thiruvananthapuram. ACM SD/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 3RDRESPONDENT DATED 03.01.2020FILED BY THE PETITIONER BEFORE THE 3RDRESPONDENT DATED 03.01.2020 EXHIBIT P2TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT OF EXT P1 FORM DATED 03.01.2020RECEIPT OF EXT P1 FORM DATED 03.01.2020 EXHIBIT P3TRUE COPY OF THE TIME PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 26.11.2019BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 26.11.2019 EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED 09.12.2019DATED 09.12.2019 EXHIBIT P5TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.02.2020THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.02.2020 EXHIBIT P6TRUE COPY OF THE ACKNOWLEDGMENT OF EXT.P5EXT.P5 EXHIBIT P7TRUE COPY OF THE INTERNAL OFFICE MEMORANDUM OF MINISTRY OF FINANCE CENTRAL BOARD OF DIRECTOR TAXES (CBDT)DATED 29.02.2016MEMORANDUM OF MINISTRY OF FINANCE CENTRAL BOARD OF DIRECTOR TAXES (CBDT)DATED 29.02.2016 EXHIBIT P8TRUE COPY OF THE CHANGES IN EXT.P7 DATED 31.07.2017DATED 31.07.2017 EXHIBIT P9TRUE COPY OF THE JUDGMENT IN WPC 3838 OF 2010 DATED 11.02.2020OF 2010 DATED 11.02.2020 EXHIBIT P10TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 29.2.2020.BY THE PETITIONER DATED 29.2.2020.