Wp(C)/9924/2020 Of Thayyil Antony Sajan v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT9916 THE HONOURABLE MR.JUSTICE GOPINATH.P. FRIDAY, THE 15 DAY OF MAY, 2020/25 VAISAKHA, 1942 W.P(C) NO.9924 OF 2020 PETITIONER THAYYIL ANTONY SAJANS/O ANTONY, HOUSE NO.XII-188 BKOOVAPADAM, MATTANCHERRY,ERNAKULAM – 682002. BY ADVOCATE SRI. A. KRISHNAN RESPONDENTS 1.INCOME TAX OFFICERNON CORP. WARD NO. 2 (5),OFFICE OF THE INCOME TAX OFFICERL. G. TOWERS, P. T. JACOB ROAD, THOPPUMPADY, ERNAKULAM,KOCHI – 682005. 2.COMMISSIONER OF INCOME TAX,(APPEALS), KOCHI – 2, OFFICE OF COMMISSIONER OF INCOMETAX (APPEALS), G- 51, PARAPPILLY LANE, GIRI NAGAR,MANORAMA JUNCTION, ERNAKULAM – 682036. R1-2 BY STANDING COUNSEL SRI.JOSE JOSEPH THIS WRIT PETITION HAVING COME UP FOR ADMISSION ON 15.05.2020,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 15th day of May, 2020 JUDGMENT The petitioner suffered an order of assessmentu/s.143(3) of the Income Tax Act. He has filedExt.P2 appeal against Ext.P1 assessment order andhas also deposited an amount of Rs.1,29,574/-against the impugned demand. Petitioner statesthat he has filed Ext.P4 application before theincome tax officer seeking a stay of recovery offurther amounts pending disposal of the appeal. Ona consideration of the matter, I am of the opinionthat Ext.P4 application can be considered to be anapplication u/s.220(6) of the Income Tax Act. 2.I have heard the learned counsel for thepetitioner and Sri.Jose Joseph learned StandingCounsel appearing for the Income Tax Department. 3.There will be a direction to the firstrespondent to consider and pass orders on Ext.P4application treating the same to be an application W.P(C) NO.9924 OF 2020 3 u/s.220(6) of the Income Tax Act within a periodof one month from the date of receipt of copy ofthis judgment. Till such time as orders are passedon Ext.P4, further recovery pursuant to Ext.P1order of assessment shall be kept in abeyance. This Writ Petition stands disposed of asabove. (Sd/-) GOPINATH.P, JUDGE pm W.P(C) NO.9924 OF 2020 4 PETITIONER’S EXHIBITS: APPENDIX. EXT. P1 – TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1 RESPONDENT, DATED 26.12.2019. EXT. P1 (A) – TRUE COPY OF THE DEMAND NOTICE DT. 26.12.’19 EXT. P2 – TRUE COPY OF THE APPEAL 21.01.2020 FILED BEFORE 2 RESPONDENT. EXT. P3 – TRUE COPY OF THE CHALAN FOR REMITTANCE OF RS. 1,29,574/- DATED 25.02.2020. EXT. P4 – TRUE COPY OF THE STAY PETITION DATED 28.01.2020. RESPONDENTS EXHIBITS: NIL