Wp(C)/5886/2020 Of Shajahan Thoongamparambil Mohammedkhan v. The Income Tax Officer

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.5886 OF 2020(I) PETITIONER: SHAJAHAN THOONGAMPARAMBIL MOHAMMEDKHANTHOONGAMPARAMBIL HOUSENADACKAL P.O., ERRATTUPETTAKOTTAYAM DISTRICTPIN - 686 121 BY ADVS.SRI.SUNIL CYRIACSMT.DONA AUGUSTINE RESPONDENTS: 1THE INCOME TAX OFFICERWARD 4, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX KOTTAYAM RANGE,INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM - 686 001WARD 4, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX KOTTAYAM RANGE,INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM - 686 001 2THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS)INCOME TAX OFFICE, PUBLIC LIBRARY BUILDINGSHASTRI ROAD, KOTTAYAM - 686 001OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS)INCOME TAX OFFICE, PUBLIC LIBRARY BUILDINGSHASTRI ROAD, 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: WP(C).No.5886 OF 2020(I) 2 JUDGMENT Dated this the 27th day of February 2020 The petitioner filed appeal in Ext.P3 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.P4 stay petition. Thepetitioner prays for appropriate direction to theappellate authority to consider and dispose of Ext.P4expeditiously. 2. The case of petitioner is that either the mere filing of appeal or pendency of appeal does not amountto granting stay by the appellate authority. The delayin considering and disposing of Ext.P4 stay petitionresults in the assessing officer taking steps forrecovering the tax amount which is under challenge inExt.P3. 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 forprotecting the interest of appellant pending appeal, the WP(C).No.5886 OF 2020(I) 3 order on stay petition is passed expeditiously. Hencethe writ petition. 3. Perused Exts. P1, P2, P3 and P4. Prima facie I am satisfied that a case is made out for issuingnecessary directions to second respondent to dispose ofthe stay petition in Ext.P4. 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.P4stay 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 DCS APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 23.12.2019ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P2TRUE COPY OF THE NOTICE OF DEMAND DATED 23.12.2019ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT P3TRUE COPY OF THE APPEAL DATED 20.01.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4TRUE COPY OF THE STAY PETITION DATED 05.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5TRUE COPY OF THE COMMUNICATION DATED 05.02.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P6TRUE COPY OF THE JUDGMENT DATED 11.02.2020 IN W.P.(C).NO. 3838 OF 2020 OF THIS HON'BLE COURT.(C).NO. 3838 OF 2020 OF THIS HON'BLE COURT.