IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, 07TH DAY OF FEBRUARY 2020 / 18TH MAGHA, 1941 WP(C).No.3483 OF 2020(I) PETITIONER/S: MAHESH RAMAMURTHI AGED 53 YEARS TC 41/677, JAISREE BUILDINGS, PRS ROAD, THYCASUD, TRIVANDRUM - 695 014 BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENT/S: 1 INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, 1ST FLOOR, BLOCK C-I AND C-II, KENDRIYA BHAVAN, KAKKANAD, COCHIN - 682 037 2 COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003 3 INCOME TAX OFFICER WARD - 1(1), OFFICE OF JOINT COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003 OTHER PRESENT: JOS WINSON FOR CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No. 3483/2020 -2- JUDGMENT Dated this 7th day of February 2020 petitioner filed second appeals in Ext.P3 series aggrieved by orders of assessment in Ext.P1 series made under Income Tax Act and first appellate order in Ext.P2 series. petitioner has filed appeals with Ext.P4 series of stay petitions. petitioner prays for appropriate direction to appellate authority to consider and dispose of Ext.P4 series 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.P4 series results in assessing officer taking steps for recovering tax amount which is under challenge in Ext.P3 series. assessing officer, if is successful in his effort statutory appeals would become either academic or ineffective. It is further contended by petitioner that in manner law provides for protecting interest of appellant pending appeals, W.P.(C) No. 3483/2020 -3- order on stay petitions is passed expeditiously. Hence writ petition. 3. Perused Exts.P1, P2, P3 and P4 series. Prima facie I am satisfied that case is made out for issuing necessary directions to first respondent to dispose of stay petitions in Ext.P4 series. 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/first respondent considers and disposes of Ext.P4 series as early as possible, preferably within three 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 three months from today. Sd/- S.V.BHATTI JUDGE jjj W.P.(C) No. 3483/2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2011-12 EXHIBIT P1(A) TRUE COPY OF PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2012-13 EXHIBIT P1(B) TRUE COPY OF PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2013-14 EXHIBIT P1(C) TRUE COPY OF PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2014-15 EXHIBIT P1(D) TRUE COPY OF PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2015-16 EXHIBIT P1(E) TRUE COPY OF PENALTY ORDER DATED 28.06.2019 FOR ASSESSMENT YEARS 2016-17 EXHIBIT P2 TRUE COPY OF APPELLATE ORDER DATED 04.12.2019 FOR ASSESSMENT YEARS 2011-12 EXHIBIT P2(A) TRUE COPY OF APPELLATE ORDER DATED 04.12.2019 FOR ASSESSMENT YEARS 2012-13 EXHIBIT P2(B) TRUE COPY OF APPELLATE ORDER DATED 04.12.2019 FOR ASSESSMENT YEARS 2013-14 EXHIBIT P2(C) TRUE COPY OF APPELLATE ORDER DATED 04.12.2019 FOR ASSESSMENT YEARS 2014-15 EXHIBIT P2(D) TRUE COPY OF APPELLATE ORDER DATED 04.12.2019 FOR ASSESSMENT YEARS 2015-16 EXHIBIT P2(E) TRUE COPY OF APPELLATE ORDER DATED 04.12.2019 FOR ASSESSMENT YEARS 2016-17 EXHIBIT P3 TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2011-12 W.P.(C) No. 3483/2020 -5- EXHIBIT P3(A) TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2012-13 EXHIBIT P3(B) TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2013-14 EXHIBIT P3(C) TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2014-15 EXHIBIT P3(D) TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2015-16 EXHIBIT P3(E) TRUE COPY OF MEMORANDUM OF APPEAL FOR ASSESSMENT YEARS 2016-17 EXHIBIT P4 TRUE COPY OF APPLICATIONS FOR STAY FOR ASSESSMENT YEARS 2011-12 EXHIBIT P4(A) TRUE COPY OF APPLICATION FOR STAY FOR ASSESSMENT YEARS 2012-13 EXHIBIT P4(B) TRUE COPY OF APPLICATION FOR STAY FOR ASSESSMENT YEARS 2013-14 EXHIBIT P4(C) TRUE COPY OF APPLICATION FOR STAY FOR ASSESSMENT YEARS 2014-15 EXHIBIT P4(D) TRUE COPY OF APPLICATION FOR STAY FOR ASSESSMENT YEARS 2015-16 EXHIBIT P4(E) TRUE COPY OF APPLICATION FOR STAY FOR ASSESSMENT YEARS 2016-17 Mahesh Ramamurthi v. Income-tax Appellate Tribunal, Cochin Bench, Cochin / Commissioner of Income-tax (Appeals), Thiruvananthapuram / Income-tax Officer, Ward-1(1), Thiruvananthapuram