Wp(C)/6381/2020 Of Ushadevi Purushothaman v. The Commissioner Of Income Tax (Appeals-Ii)

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.6381 OF 2020(W) PETITIONER USHADEVI PURUSHOTHAMANAGED 70 YEARS, W/O. R. VIKKRAMAN, PROPRIETRIX, BELL FOODS, PALLICHAL ROAD, THOPPUMPADY, KOCHI - 682 005. BY ADV. SRI.ALIAS M.CHERIAN RESPONDENTS: 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 This writ petition is filed by the petitioner challenging Ext.P1 assessment order dated 28.12.2018.She preferred Ext.P3 appeal dated 19-02-2019 before thefirst respondent/Commissioner of Income Tax (Appeals-II) against the assessment order Ext.P1, accompanied byan application for condonation of delay of 22 days. 2. The learned counsel for the petitioner submits that there is apprehension of initiation of coercivemeasures writ large in the absence of any decision on theappeal. Having heard the learned counsel for the parties, I dispose of the writ petition with a direction to the firstrespondent to decide the appeal dated 19.02.2019preferred against Ext.P1 assessment order noticed aboveand pass appropriate orders, in accordance with law,after affording an opportunity of hearing to the petitioner, as expeditiously as possible. The petitioner is granted liberty to press the application for stay as and whennotice of attachment or garnishee or penalty is received. Skk//05032020 Sd/- AMIT RAWAL, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF ASSESSMENT ORDER NO.ITBA/AST/S/143(3)/2018-19/1014625444(1) DATED 28.12.2018 ALONG WITH INCOME TAX COMPUTATION FORMITBA/AST/S/114/2018-19/1014625590(1) DATED 28.12.2018. EXHIBIT P2TRUE COPY OF NOTICE OF DEMAND ITBA/AST/S/156/2018-19/1014625495(1) DATED 28.12.2018. EXHIBIT P3TRUE COPY OF APPEAL DATED 19.2.2019 FILED BEFORE THE 1ST RESPONDENT.EXHIBIT P3 (a)TRUE COPY OF FORM NO.35 OF APPEAL DATED 19.2.2019. EXHIBIT P4TRUE COPY OF OFFICE MEMORANDUM F. NO.404/72/93-ITCC DATED 31.7.2017 ISSUED BY GOVERNMENT OF INDIA. RESPONDENTS' EXHIBITS:NIL