Wp(C)/6291/2020 Of Arookutty Service Co-Operative Society Ltd v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6291 OF 2020(J) PETITIONER/S: AROOKUTTY SERVICE CO-OPERATIVE SOCIETY LTD.REPRSENTED BY ITS SECRETARY, AROOKUTTY SCS NO.1008, AROOKUTTY.P.O, CHERTHALA, ALAPPUZHA-688535 BY ADVS.SRI.V.G.ARUN (K/795/2004)SMT.V.JAYA RAGISRI.R.HARIKRISHNAN (KAMBISSERIL)SRI.NEERAJ NARAYANSHRI.SARATH SUKUMARAN RESPONDENT/S: 1COMMISSIONER OF INCOME TAX (APPEALS)BAKER HILLS KOTTAYAM-686002BAKER HILLS KOTTAYAM-686002 2INCOME TAX OFFICERWARD 1 AND T.P.S, ALAPPUZHA, ARATTUKULANKARA COMPLEXZ, A.N. PURAM, ALAPPUZHA-688011 WARD 1 AND T.P.S, ALAPPUZHA, ARATTUKULANKARA SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction todispose of Ext.P2 appeal along with Ext.P4 stay petitionpreferred before the first respondent/Commissioner of IncomeTax (Appeals) against the assessment order Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the firstrespondent to take a decision on Ext.P2 appeal in accordancewith law, after affording an opportunity of hearing to thepetitioner, within a period of three months from the date ofreceipt of a copy of this judgment without insisting on paymentof 20% of the tax demanded, as per circular of 2017. Till suchtime a decision is taken on the appeal, recovery proceedingspursuant to the assessment order shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 12.12.2019 ALONG WITH DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 12.12.2019 FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT EXHIBIT P2 A TRUE PHOTOCOPY OF THE APPEAL DATED 13.01.2020 FILED FOR THE YEAR 2017-18 BEFORE THE 1ST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE ORDER DATED 21.01.2020 ISSUE BY THE 2ND RESPONDENT EXHIBIT P4 A TRUE PHOTOCOPY OF THE APPLICATION FOR STAY DATED 10.02.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT