IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.4505 OF 2020(K) PETITIONER/S: PALLIPPURAM SERVICE CO-OPERATIVE BANK NO.760, PALLIPURAM, CHERAI, ERNAKULAM-683514 REPRESENTED BY ITS SECRETARY SMT.ASADEVI MA BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 INCOME TAX OFFICER NON CORP WARD 2(5), INCOME TAX OFFICE, L.G. TOWERS, THOPPUMPADY, ERNAKULAM-682005 2 COMMISSIONER OF INCOME TAX(APPEALS)-2 KOCHI-682036 3 CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001 REPRESENTED BY ITS CHAIRMAN OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4505 OF 2020(K) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3 and P3(a) appeals and Exts.P4 and P4(a) interim applications preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1 and P2. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Exts.P3 and P3(a) appeals in accordance with law, after affording opportunity of hearing to petitioner, within period of three months from date of receipt of copy of this judgment without insisting on payment of 20% of tax demanded, as per circular of 2017. Till such time decision is taken on appeal, recovery proceedings pursuant to assessment orders shall be kept in abeyance. Sd/- AMIT RAWAL sab JUDGE WP(C).No.4505 OF 2020(K) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR YEAR 2012- 13 DATED 12.03.2015 EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR YEAR 2017- 18 DATED 30.12.2019 EXHIBIT P3 TRUE COPY OF STATUTORY APPEAL FILED BY PETITIONER AGAINST EXT.P1 ORDER DATED 09.04.2015 EXHIBIT P3(A) TRUE COPY OF STATUTORY APPEAL FILED BY PETITIONER AGAINST EXT.P2 ORDER DATED 15.01.2020 EXHIBIT P4 TRUE COPY OF STAY PETITION FILED ALONG WITH EXT.03 APPEAL DATED 13.04.2015 EXHIBIT P4(A) TRUE COPY OF STAY PETITION FILED ALONG WITH EXT.03(A) APPEAL DATED 12.02.2020 EXHIBIT P5 TRUE COPY OF INTIMATION FROM 1ST RESPONDENT DATED 11.02.2020 DIRECTING PETITIONER TO REMIT 20% OF AMOUNT DEMANDED FOR CONSIDERATION OF EXT.P4 AND P4(A) STAY PETITIONS IN THIS INSTANT CASE EXHIBIT P6 TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT DATED 01.07.2019 IN W.A NO.1536/2019 Pallippuram Service Co-Operative Bank v. Income-tax Officer, Non Corp Ward 2(5), Ernakulam/The Commissioner of Income-tax(Appeals)-2 Kochi/The Central Board of Direct Taxes, New Delhi