IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, 23RD DAY OF JANUARY 2015/3RD MAGHA, 1936 WP(C).No. 2519 of 2015 (L) -- PETITIONER(S): PALLIKKARA SERVICE CO-OP.BANK LTD, PALLIKKERE, KASARAGOD - 671 316. REP. BY ITS SECRETARY. BY ADVS.SRI.P.S.SREEDHARAN PILLAI SRI.T.K.SANDEEP SRI.ARJUN SREEDHAR SRI.ARUN KRISHNA DHAN RESPONDENT(S): 1. INCOME TAX OFFICER, WARD NO.2, KASARAGOD, VIDHYA NAGAR P.O., PIN - 671 123. 2.THE COMMISSIONER OF INCOME TAX (APPEAL), KOZHIKODE - 673 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-01-2015, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C).NO.2519/2015 APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ORDER DATED 28.2.2014. EXT.P2: COPY OF APPEAL DATED 19.3.2014 FILED BEFORE 2ND RESPONDENT. EXT.P3: COPY OF ORDER DATED 15.5.2014 ISSUED BY 1ST RESPONDENT. EXT.P4: COPY OF LETTER DATED 29.12.2014 ISSUED BY 1ST RESPONDENT. EXT.P5: COPY OF STAY PETITION DATED 8.1.2015 FILED BY PETITIONER. EXT.P6: COPY OF ORDER DATED 9.1.2015 ISSUED BY 1ST RESPONDENT. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.2519 OF 2015 (L) ----------------------------------- Dated this 23rd day of January, 2015 JUDGMENT Against Ext.P1 assessment order under Income Tax Act for assessment year 2011-12, petitioner has preferred Ext.P2 appeal before 2nd respondent Appellate authority. It is stated that during pendency of appeal, petitioner had also moved 1st respondent in terms of Section 220(6) of IT Act for treating him as assessee not in default. It is pointed out that 1st respondent had passed order in his favour subject to his complying with requirement of depositing of 50% of demand confirmed against him by Ext.P1 assessment order. It is not in dispute that said amount has been paid by petitioner also. grievance of petitioner in writ petition is that, order passed by 1st respondent, treating him as assessee not in default, was conditional one which limited its operation till 21.12.2014, and, hence, after that date, he does not enjoy benefit of stay of further proceedings for recovery of balance amounts under Ext.P1. It is therefore that he prefers writ petition seeking direction to 2nd W.P.(C).No.2519/2015 2 respondent Appellate authority to consider and pass orders on Ext.P2 appeal itself and to keep recovery steps in abeyance till such time as 2nd respondent passes orders in appeal. 2. I have heard Sri.P.S.Sreedharan Pillai, learned counsel appearing for petitioner as also learned Standing counsel appearing for Income Tax Department. On consideration of facts and circumstances of case as also submissions made across Bar, I dispose writ petition with direction to 2nd respondent Appellate authority to consider and pass orders on Ext.P2 appeal within period of three months from date of receipt of copy of this judgment. Recovery steps, if any, initiated for recovery of balance amounts due from petitioner pursuant to Ext.P1, shall be kept in abeyance till such time as 2nd respondent passes orders on Ext.P2 appeal and communicates same to petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE prp Pallikkara Service Co-Op. Bank Ltd. v. Income-tax Officer, Ward No.-2, Vidhya Nagar / Commissioner of Income-tax (Appeal), Kozhikode