Wp(C)/6283/2020 Of Kundara Communications Llp v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941WP(C).No.6283 OF 2020(I) PETITIONER/S: KUNDARA COMMUNICATIONS LLP,713, AMBILI BUILDINGS, HOSPITAL JN, KUNDARA, KOLLAM DISTRICT, PIN-691 501, REPRESENTED BY ITS MANAGING PARTNER SHIBU P. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPALSHRI.RAHUL A. RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD-2, INCOME TAX OFFICE, AAYAKAR BHAVAN, NEAR KARBALA JN., RAILWAY STATION ROAD, KOLLAM, PIN-691 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)KOWDIAR, THIRUVANANTHAPURAM-695 003. BY SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 3rd day of March 2020 Grievance of the petitioner in thepresent case is that against the order ofassessmentdated11.12.2019,thepetitioner preferred an appeal and stayas Exts.P2 and P3. The stay applicationwas submitted post receipt of noticedated 26.02.2020, whereby, the Income Taxdepartment has contemplated to impose apenalty as envisaged under Section 221 of the Income Tax Act. 2. Learned counsel for thepetitioner further submits that, thepredicament of the petitioner is that,the interim application has not beentaken up by the officer. In themeantime, coercive measures for nonpayment of the amount including thepenalty proceedings may be kept inabeyance in this situation. 3. Learned counsel for Income Tax WP(C).No.6283 OF 2020 3 submits that the appellate court wouldtake up the application for stay in caseany time frame is fixed.4. Having heard learned counsel for the parties, I have not expressedanything on the merits and the writpetition is disposed of with a directionto the 2[nd] respondent to take up Ext.P3application for interim stay and decidethe same in accordance with law afteraffording an opportunity of hearing tothe petitioner. Petitioner is alsogranted liberty to file a response toExt.P4 as well as the order of thiscourt, keeping the notice under 221pending till the disposal of the stayapplication. Let the entire exercise fordisposal of the petition shall beundertaken within 15 days therefrom. Thepetitioner shall appear before the 2[nd]respondent on 06.03.2020. 15 days will be taken from such period. The writ petition stands disposed of. Sd/- AMIT RAWAL JUDGE uu 03.03.2020 APPENDIX PETITIONER'S/S EXHIBITS: