Wp(C)/5598/2020 Of Anna Aluminium Company (P) Limi v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 26TH DAY OF FEBRUARY 2020 / 7TH PHALGUNA, 1941 WP(C).No.5598 OF 2020(Y) PETITIONER: ANNA ALUMINIUM COMPANY (P) LIMITEDKP 111 847,KIZHAKKAMBALAM, ALUVA, ERNAKULAM-683 562, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. BOBY M.JACOB BY ADVS.SRI.N.MURALEEDHARAN NAIRSRI.ANTONY JONES RESPONDENTS: 1THE DEPUTY COMMISSIONER OF INCOME TAXCORPORATE CIRCLE, 1 (1), 4TH FLOOR, CENTRAL REVENUE BUILDING,I.S PRESS ROAD, KOCHI-682 0182THE COMMISSIONER OF INCOME TAX (APPEALS)INCOME TAX DEPARTMENT, G-51, PARAPILLY LANE, MANORAMAJUNCTION, GIRINAGAR, PANAMPILLY NAGAR, KOCHI-682 036 SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No.5598 OF 2020(Y) JUDGMENT Dated this the 26th day of February 2020 The petitioner filed appeal in Ext.P3 aggrieved by the orders ofassessment in Ext.P1 made under Section 143(3) of the Income TaxAct. The petitioner has filed the appeal with Ext.P5 stay petition.The petitioner prays for appropriate direction to the appellateauthority to consider and dispose of Ext.P5 expeditiously. 2.The case of petitioner is that either the mere filing ofappeal or pendency of appeal does not amount to granting stay bythe appellate authority. The delay in considering Ext.P5 staypetition results in the assessing officer taking steps for recoveringthe tax amount which is under challenge in Ext.P3. The assessingofficer, if is successful in his effort the statutory appeal wouldbecome either academic or ineffective. It is further contended bythe petitioner that in the manner the law provides for protectingthe interest of appellant pending appeal, the orders on stay petitionare passed expeditiously. Hence the writ petition. 3 WP(C).No.5598 OF 2020(Y) 3.Perused Exts. P1, P3 and P5. Prima facie I am satisfiedthat a case is made out for issuing necessary directions to the 2[nd]respondent to dispose of the stay petition in Ext.P5. Having regard to the limited prayer and the grounds referredto above, this Court is satisfied that the writ petition can be disposedof by this order: (a)The appellate authority/2[nd] respondent considers and disposesof Ext.P5 stay petition as early as possible, preferably within eightweeks from the date of receipt of copy of this judgment. (b)The respondents are directed not to take coercive steps orrecover the amount determined in the orders under appeal for tenweeks from today. Sd/- S.V.BHATTI JUDGE 4 WP(C).No.5598 OF 2020(Y) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER PASSEDBY 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 23.12.2019 EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED 23.12.2019 ISSUED BY 1ST RESPONDENT23.12.2019 ISSUED BY 1ST RESPONDENT EXHIBIT P3TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.01.2020PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.01.2020 EXHIBIT P4TRUE COPY OF THE LETTER ISSUED BY 1ST RESPONDENT DATED 12.02.2020 EXHIBIT P5TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTDATED 17.02.2020THE PETITIONER BEFORE THE 2ND RESPONDENTDATED 17.02.2020 EXHIBIT P6TRUE COPY OF THE LETTER ISSUED BY 1ST RESPONDENT DATED 19.02.2020RESPONDENT DATED 19.02.2020 RESPONDENT'S/S EXHIBITS: NIL