Wp(C)/5841/2020 Of Jacob Thomas 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, 1941 WP(C).No.5841 OF 2020(E) PETITIONER: JACOB THOMAS,1- MULAMOOTIL, KOZHENCHERRY, PATHANAMTHITTA 689 641. BY ADVS.SRI.JOSEPH MARKOSE (SR.)SRI.ABRAHAM JOSEPH MARKOSSRI.V.ABRAHAM MARKOSSRI.P.G.CHANDAPILLAI ABRAHAMSHRI.VIPIN ANTO H.M.SHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE - THIRUVALLA. PATHANAMTHITTA 689 641. 2THE COMMISSIONER INCOME OF TAX(APPEALS), KOTTAYAM 686 001. BY SRI. JOSE JOSEPH, SC 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 bythe order of assessment in Ext.P1 made under Section143(3) of the Income Tax Act. The petitioner has filedthe appeal along with Ext.P3 stay petition. Thepetitioner prays for appropriate direction to theappellate authority to consider and dispose of Ext.P3expeditiously. 2.The case of petitioner is that either the merefiling of appeal or pendency of appeal does not amountto granting stay by the appellate authority. The delayin considering and disposing of Ext.P3 stay petitionresults in the assessing officer taking steps forrecovering the tax amount which is under challenge inExt.P2. The assessing officer, if is successful in hiseffort the statutory appeal would become eitheracademic or ineffective. It is further contended by thepetitioner that in the manner the law provides for DCS protecting the interest of appellant pending appeal, theorder on stay petition is passed expeditiously. Hencethe writ petition. 3. Perused Exts. P1, P2 and P3. Prima facie I am satisfied that a case is made out for issuing necessarydirections to second respondent to dispose of the staypetition in Ext.P3. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied thatthe writ petition can be disposed of by this order: (a)Theappellateauthority/secondrespondent considers and disposes of Ext.P3stay petition as early as possible, preferablywithin two months from the date of receipt ofcopy of this judgment.respondent considers and disposes of Ext.P3stay petition as early as possible, preferablywithin two months from the date of receipt ofcopy of this judgment. (b)The respondents are directed not to takecoercive steps or recover the amountdetermined in the orders under appeal for tenweeks from today. SD/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 24/12/2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF APPEAL DATED 13/01-2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 10.02.2020FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF NOTICE DATED 06/02/2020 ISSUEDBY THE 1ST RESPONDENT.