Wp(C)/6079/2020 Of Wave Online Infoway Pvt.ltd 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.6079 OF 2020(H) PETITIONER/S: M/S.WAVE ONLINE INFOWAY PVT.LTD.,27-1388-1, PREETHI BUILDINGS, KADAVANTHARA, ERNAKULAM, KOCHI-682 019, REPRESENTED BY ITS MANAGING DIRECTOR, MR.ANOOP SIVADASAN RADHA. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT/S: 1THE INCOME TAX OFFICER,CORPORATE WARD 2(2), OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, KOCHI-682 018.CORPORATE WARD 2(2), OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, KOCHI-682 018. 2THE COMMISSIONER OF INCOME TAX (APPEALS),OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), POORNIMA, NEAR MALAYALA MANORAMA, PANAMPILLY NAGAR, KOCHI-682 036. 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. 6079/2020 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 stay petition 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 appeal. Theassessing officer, if is successful in his effort the statutory appealswould become either academic or ineffective. It is furthercontended by the petitioner that in the manner the law provides forprotecting the interest of appellant pending appeals, the order on stay petitions is passed expeditiously. Hence the writ petition. 3.Perused Exts.P1, P2, P3 and P4 . Prima facie I am satisfied that a case is made out for issuing necessary directions to secondrespondent 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 anddisposes of Ext.P3 as early as possible, preferably withinthree months from the date of receipt of copy of thisjudgment.disposes of Ext.P3 as early as possible, preferably withinthree months from the date of receipt of copy of thisjudgment. (b)The respondents are directed not to take coercive steps orrecover the amount determined in the order under appealfor three months from today.recover the amount determined in the order under appealfor three months from today. Sd/- S.V.BHATTI JUDGE jjj APPENDIX