Wp(C)/5756/2020 Of M/S Nenco Gas Service v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 27TH DAY OF FEBRUARY 2020 / 8TH PHALGUNA, 1941WP(C).No.5756 OF 2020(T) PETITIONER/S: M/S NENCO GAS SERVICE15/519 AND 520 NENCO GAS SERVICE, MANNANCHERRY, ALAPUZHA-688 538, REPRESENTED BY ITS MANAGING PARTNERSHRI.ARUN RAJ PILLAI. BY ADVS.SRI.S.MUHAMMED HANEEFFSRI.M.H.ASIF ALI RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE , KOLLAM, AYAKAR BHAVAN, RAILWAY STATION ROAD, KOLLAM-691 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN-682 036. SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 27th day of February 2020 The petitioner filed appeal in Ext.P2 aggrieved by the order ofassessment in Ext.P1 made under Income Tax Act, 1961. Thepetitioner has filed the appeal with Ext.P3 stay petition. Thepetitioner prays for appropriate direction to the appellateauthority to consider and dispose of Ext.P3 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 and disposing ofExt.P3 results in the assessing officer taking steps for recoveringthe tax amount which is under challenge in Ext.P2. 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 order on stay petition is passed expeditiously. Hence the writ petition. 3.Perused Exts.P1, P2, and P3. Prima facie I am satisfiedthat a case is made out for issuing necessary directions to 2[nd]respondent to dispose of stay petition in Ext.P3. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can bedisposed of by this order: (a)The appellate authority/2nd respondent considers and disposes of Ext.P3 application as early as possible,preferably within two months from the date of receipt ofcopy of this judgment. (b)The respondents are directed not to take coercivesteps or recover the amount determined in the ordersunder appeal for ten weeks from today. JS Sd/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED30.12.2019 PASSED BY THE 1ST RESPONDENTFOR AY-2017-18 ALONG WITH DEMAND NOTICE& COMPUTATION OF INCOME EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 1.2.2020 FOR AY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 1.2.2020 FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR AY-2017-18