Wp(C)/5648/2020 Of James Uthuppan v. The Commissioner Of Income Tax(Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 04TH DAY OF MARCH 2020 / 14TH PHALGUNA, 1941 WP(C).No.5648 OF 2020(E) PETITIONER: JAMES UTHUPPAN,AGED 53 YEARS,THATHAMKULAM, NEZHOOR, KOTTAYAM DISTRICT, PIN-686012. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX(APPEALS),AYAKAR BHAVAN, KOTTAYAM-686001. 2THE INCOME TAX OFFICER,WARD 2, KOTTAYAM, PIN-686001. R1-2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The grievance of the petitioner in the present writ petition is that against the assessmentorder dated 31.12.2019 pertaining to assessment year2013-14 preferred a statutory appeal, Ext.P2 dated30.01.2020 is stated to be pending adjudication. Thepredicament of the petitioner, in such circumstances,owing to the apprehension of coercive measures iswrit large. 2. Mr.Jose Joseph, learned Standing Counsel appearing on behalf of the Income Taxsubmits that this writ petition can be disposed of witha direction to the 1[st] respondent, Commissioner ofIncome Tax to decide the interim application, ifsubmitted by the petitioner, as there are manypending appeals and they have to be taken as perseniority. WP(C).No.5648 OF 2020 3. Having heard the learned counsel for the parties and apprised the paper book, I dispose ofthis writ petition with a direction to the 1[st] respondentto take a decision on the prayer for the interim stay asand when moved by the petitioner, though the writpetition is bereft of any particulars of issuance of anycoercive measures notice under Section 220 of theIncome Tax Act, 1961, like garnishee or penalty. Incase such application is made, the same shall bedecided by the Commission of Income Tax (Appeals)within a period of 15 days from the date of receipt ofa certified copy of this judgment. Till then, theinterim order granted by this Court is ordered to beextended. Sd/- AMIT RAWAL JUDGE vv APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 ISSUED BY THE ASSESSING OFFICER DATED 31.12.2019. EXHIBIT P2 TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P1 ASSESSMENT ORDER FOR THE PERIOD 2013-14 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.01.2020. EXHIBIT P3 TRUE COPY OF THE BANK STATEMENT OF THESOUTH INDIAN BANK LTD. KADUTHURUTHY BRANCH SUBMITTED TO THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE CONFIRMATION LETTER DATED 24.12.2019 SUBMITTED BY THE PETITIONER'S SISTER TO THE 2ND RESPONDENT. //TRUE COPY//PA TO JUDGE