Wp(C)/9719/2018 Of M/S. Canon Granites Pvt. Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 21ST DAY OF MARCH 2018 / 30TH PHALGUNA, 1939 WP(C).No. 9719 of 2018 PETITIONER: M/S.CANON GRANITES PVT. LTD., MUNICIPAL BUILDING, ROUND SOUTH, THRISSUR-680 001, REPRESENTED BY ITS MANAGING DIRECTOR, MR.JOSE K.FRANCIS. BY ADV.SRI.RAMESH CHERIAN JOHN RESPONDENT(S): 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), AAYAKKAR BHAVAN, SHAKTHAN THAPURAN NAGAR, THRISSUR - 680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), O/O OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKKAR BHAVAN, SHAKTHAN THAPURAN NAGAR, THRISSUR - 680 001. R1 & R2 BY SRI.JOSE JOSEPH, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts 24/3/2018 WP(C).No. 9719 of 2018 (L) APPENDIX PETITIONER(S)' EXHIBITSEXHIBIT.P1 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 30.3.2016 PASSED U/S 143(3) OF THE ACT FOR /Y 2013-14.EXHIBIT.P2 TRUE COPY OF THE FORM OF APPEAL, STATEMENT OF FACTS AND GROUNDS OF APPEALEXHIBIT.P2(A) TRUE COPY OF THE ACKNOWLEDGEMENT OF RECEIPT OF THE APPEAL IN THE OFFICE OF THE 2ND RESPONDENT.EXHIBIT.P3 TRUE COPY OF PETITION DATED 29.4.2016 FILED BEFORE THE 2ND RESPONDENT.EXHIBIT.P3(A) TRUE COPY OF THE ACKNOWLEDGEMENT OF RECEIPT OF THE STAY APPLICATION IN THE OFFICE OF THE 2ND RESPONDENT.EXHIBIT.P4 TRUE COPY OF COMMON NOTICE ISSUED FOR THE A/Y 2013-14 AND 2014-15 (STATE AS 2013 & 2014) RESPONDENT'S EXHIBITS:NIL /TRUE COPY/ P.S.TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 9719 of 2018 --------------------------------------------- Dated this the 21st day of March, 2018 JUDGMENT Petitioner is an assessee under the Income Tax Act(the Act) on the rolls of the first respondent. Aggrieved by Ext.P1assessment order, the petitioner preferred Ext.P2 appeal beforethe second respondent. Ext.P3 is the application for staypreferred by the petitioner in Ext.P2 appeal. The grievance ofthe petitioner in the writ petition concerns the delay on the partof the second respondent in passing orders on Ext.P3 applicationfor stay. It is alleged by the petitioner in the writ petition thatproceedings have already been initiated for realisation of theamounts covered by Ext.P1 order. The petitioner, therefore,seeks appropriate directions in this regard, in this writ petition. 2.Heard the learned counsel for the petitioner as WPC 9719/18 also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petitiondirecting the second respondent to take a decision on Ext.P3application for stay, within two months from the date of receiptof a copy of this judgment. Ordered accordingly. Needless to saythat until orders are passed on Ext.P3 application for stay, furtherproceedings for realisation of the amounts covered by Ext.P1assessment order shall be deferred. Sd/- vps 23/3 P.B.SURESH KUMAR, JUDGE /True Copy/PS to Judge