Wp(C)/6074/2020 Of Trisha Charitable Trust v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.6074 OF 2020(H) PETITIONER/S: M/S.TRISHA CHARITABLE TRUST,MANISSERY, OTTAPPALAM, PALAKKAD-679 521, REPRESENTED BY ITS CHAIRMAN KODAKKATUTHODY RAMASWAMY. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.NISHA JOHNSRI.V.P.NARAYANAN RESPONDENT/S: 1THE INCOME TAX OFFICER,EXEMPTION WARD, AAYAKAR BHAVAN, SHAKTHAN THAMPURAN NAGAR, THRISSUR-682 001.EXEMPTION WARD, AAYAKAR BHAVAN, SHAKTHAN THAMPURAN NAGAR, THRISSUR-682 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, SHAKTHAN THAMPURAM NAGAR, THRISSUR-682 001. OTHER PRESENT: SC - SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6074/2020 J U D G M E N T Dated this the 28th day of February 2020 The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under the Income Tax Act. Thepetitioner has filed the appeal with Ext.P3 stay petition. Thepetitioner prays for appropriate direction to the appellate authorityto 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 recovering thetax amount which is under challenge in Ext.P2. The assessingofficer, if is successful in his effort the statutory appeals wouldbecome either academic or ineffective. It is further contended bythe petitioner that in the manner the law provides for protecting the interest of appellant pending appeals, the order on stay petitionis passed expeditiously. Hence the writ petition. 3.Perused Exts.P1, P2, P3 and P4 series. Prima facie I amsatisfied that a case is made out for issuing necessary directions tosecond respondent to dispose of the 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/second respondent considers and disposesof Ext.P3 as early as possible, preferably within three months from thedate of receipt of copy of this judgment. (b)The respondents are directed not to take coercive steps or recoverthe amount determined in the order under appeal for three months fromtoday. Sd/- S.V.BHATTI JUDGE W.P.(C) No. 6074/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P2 EXHIBIT P3 EXHIBIT P4 EXHIBIT P5 APPENDIX TRUE COPY OF THE ASSESSMENT ORDER DATED 20.12.2018 PASSED BY THE 1ST RESPONDENT FOR AY 2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME. TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 20.01.2020 FOR AY 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. TRUE COPY OF THE STAY PETITION DATED 20.01.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2017-18. TRUE COPY OF THE APPLICATION DATED 22.02.2020 SUBMITTED BY THE PETITIONER UNDER SECTION 220(6) BEFORE THE 1ST RESPONDENT AY 2017-18. TRUE COPY OF THE NOTICE DATED 10.02.2020 ISSUED UNDER SECTION 221(1) BY THE 1ST RESPONDENT.