IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.19280 of 2019 PETITIONER: KECHERY SERVICE CO-OPERATIVE BANK LTD., NO.R286, KECHERY P.O., THRISSUR 680 501, REPRESENTED BY ITS SECRETARY DAVIS P.A, AGED 44, S/O. P.D. ANTHONY. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 INCOME TAX OFFICER, WARD I AND TPS, IIND FLOOR, CITY PLAZA, WEST NADA, GURUVAYUR 680 101. 2 COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR 680 021. SRI JOSE JOSEPH - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.07.2019, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.19280 of 2019 2 JUDGMENT petitioner filed appeal in Ext.P2 aggrieved by order of assessment in Ext.P1 made under Section 80 P of Income Tax Act 1961. petitioner has filed appeal with stay petition in Ext.P3. petitioner prays for appropriate direction to appellate authority to consider and dispose of Ext.P3 expeditiously. 2. case of petitioner is that either mere filing of appeal or mere pendency of appeal does not amount to granting stay by appellate authority. delay in considering and disposing of Ext.P3 results in assessing officer taking steps for recovering tax amount which is under challenge in Ext.P2. assessing officer, if is successful in his effort statutory appeal would become either academic or ineffective. It is further contended by petitioner that in manner law provides for protecting interest of appellant pending appeal, order on stay petition is passed expeditiously. Hence writ petition. WP(C).No.19280 of 2019 3 3. Perused Exts.P1, P2 and P3. Prima facie I am satisfied that case is made out for issuing necessary directions to 2nd respondent to dispose of stay petition in Ext.P3 respectively. Having regard to limited prayer and grounds referred to above, this Court is satisfied that writ petition can be disposed of by this order: (a) appellate authority/2nd respondent considers and disposes of Ext.P3 application as early as possible, preferably within two months from date of receipt of copy of this judgment. (b) respondents are directed not to take coercive steps or recover amounts determined in orders under appeal for two months from today. Sd/- S.V.BHATTI JUDGE PV WP(C).No.19280 of 2019 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2016-17 DATED 21.11.2018. EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR YEAR 2016-17 DATED 22.12.2018 EXHIBIT P3 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR YEAR 2016-17 DATED 22.12.2018 RESPONDENTS' EXHIBITS: NIL \\TRUE COPY// PA TO JUDGE PV Kechery Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-I And Tps, Guruvayur / Commissioner of Income-tax (Appeals), Thrissur