Wp(C)/5144/2019 Of Umayanalloor Service Co-Operative Bank v. The Income Tax Appellate Authority

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 20TH DAY OF FEBRUARY 2019 / 1ST PHALGUNA,1940 WP(C).No. 5144 of 2019 PETITIONER/S: UMAYANALLOOR SERVICE CO-OPERATIVE BANK,UMAYANALLOOR P.O., KOLLAM DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.V.JAYAPRADEEPSMT.ANN SUSAN GEORGESMT.O.A.NURIYASRI.ALAN PRIYADARSHI DEVSRI.D.S.LOKANATHAN RESPONDENT/S: 1THE INCOME TAX APPELLATE AUTHORITY,(THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM-695001.2INCOME TAX OFFICER,WARD NO. 4, KOLLAM-691001. OTHER PRESENT: SC SRI. CHRISTOPHER ABRAHAM. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 5144 of 2019 JUDGMENT The petitioner, an assessee under the Income Tax Act,questioned the Exts.P1 to P3 assessment orders, before theappellate authority, who rejected it. Later, the petitionerapproached the 1[st] respondent with second appeal. Thepetitioner has also filed stay petition in the appeal. Ventilatingits grievance that the authorities are taking coercive steps beforethe appellate authority could consider the stay petition, thepetitioner has filed this writ petition. 2.Heard the learned counsel for the petitioner and thelearned Government Pleader. 3.I reckon the petitioner has exercised on time hisstatutory remedy of filing appeal. It appears that he has alsofiled stay petition. Procedural fairness demands that theauthorities may wait, before taking further steps, until theappellate authority decides on the stay petition. Therefore, I dispose of the writ petition directing the W.P.(C). No. 5144 of 2019 respondent authority to defer coercive steps until the 1[st]respondent considers the stay petition. I also hope that the 1[st]respondent will dispose of the stay petition expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: