Wp(C)/5877/2011 Of Shaji Thomas v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 28TH FEBRUARY 2011 / 9TH PHALGUNA 1932 WP(C).No. 5877 of 2011(H) --------------------------------- PETITIONER(S): ------------------- SHAJI THOMAS, S/O. M.K.THOMMAN, AGED 46 YEARS, UP XI 725A, MAJANKAL HOUSE, PATTOM, TRIVANDRUM-04. BY ADVS. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): --------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRLCE 1(1), TRIVANDRUM. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, AAYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-695003. BY ADV. SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.5877 of 2011 ------------------------------------------- Dated this the 28[th] day of February, 2011 J U D G M E N T---------------------- Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2[nd]respondent as evidenced from Ext.P2. Ext.P2(a) is the staypetition filed along with the appeal. According to the petitionerthe appeal as well as the stay petition are pending considerationand disposal before the 2[nd] respondent. Meanwhile the 1[st]respondent had issued Ext.P5 proceedings wherein the requestto keep in abeyance steps for recovery of the amounts has beenrejected. 2.Contention of the petitioner is that if the appellateauthority considers the appeal on merits, there is everypossibility of the appeal being allowed. It is further contendedthat the coercive steps of recovery has now been proceededagainst without considering pendency of the appeal. Hence thepetitioner seeks interference of this court to restrain therecovery steps till the disposal of the appeal. 3.Heard, standing counsel appearing for respondents.Considering the fact that the matter is in seizin of the statutory appellate authority, I am not entering into the merits of thecontentions raised. However, I am of the view that interest ofjustice will be served if a direction is issued to the appellateauthority to have an early disposal of the matter and till then tokeep in abeyance recovery steps, subject to conditions to beimposed. 4.Under the above circumstances, the writ petition isdisposed of directing the 2[nd] respondent to consider and disposeof Ext.P2 appeal after affording an opportunity of personalhearing to the petitioner, as early as possible. 5.Till such time the appeal is disposed of by the 2[nd]respondent, recovery of amounts covered under Ext.P1 order ofassessment shall be kept in abeyance, subject to condition of thepetitioner remitting 1/4[th] of the amount covered under Ext.P5proceedings, within two weeks from the date of receipt of a copyof this Judgment. C.K.ABDUL REHIM, JUDGE. okb