IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 18TH DAY OF FEBRUARY 2020 / 29TH MAGHA, 1941 WP(C).No.4618 OF 2020(B) PETITIONER: EQUITY INTELLIGENCE INDIA PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR, ABHILASH VARGHESE, 5TH FLOOR, AREEKAL MANSION, MANORAMA JUNCTION, MAIN AVENUE, PANAMPILLY NAGAR, COCHIN-682 036. BY ADV. SRI.P.K.RAVISANKAR RESPONDENTS: 1 DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIR 1(1), KOCHI, CENTRE REVENUE BUILDING, I.S.ROAD, KOCHI-682 018. 2 COMMISSIONER OF INCOME TAX (APPEALS), KOCHI, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682 036. BY SRI JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4618 OF 2020(B) 2 JUDGMENT Petitioner has chosen to approach this Court under Article 226 of Constitution of India, against inaction of Income Tax Authority in not taking up appeal as also interim application preferred against assessment order dated 27.12.2019 (Ext.P2), and during its pendency have been served with demand to pay amount vide letter dated 12.02.2020 (Ext.P10). 3. Sri.Jose Joseph, learned Standing Counsel for Income Tax, submits that matter can be disposed of with direction to 2 nd respondent-Commissioner of Income Tax (Appeals) to take decision on appeal and stay application, in accordance with law. 4. Having heard learned counsel on both sides, without expressing any opinion on merits, keeping in view fact that petitioner's appeal is pending since 22.02.2020 along with interim prayer, which has not been even numbered, petitioner cannot be WP(C).No.4618 OF 2020(B) 3 rendered remedyless, particularly when Ext.P10 demand during interregnum has been issued. In such circumstances, this writ petition is disposed of with direction to second respondent to consider prayer in IA Ext.P6, as expeditiously as possible, at any rate, within period of one month from date of receipt of certified copy of this judgment. Till such time, operation of demand Ext.P10 is ordered to be kept in abeyance. This interim order is only till decision is taken on application for stay. Sd/- AMIT RAWAL, JUDGE Skk//22022020 WP(C).No.4618 OF 2020(B) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ARTICLES OF ASSOCIATION OF PETITIONER COMPANY EXHIBIT P2 TRUE COPY OF ORDER OF ASSESSMENT DATED 27.12.2019 ISSUED BY 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF CIRCULAR NO.6 OF 2016 DATED 29.2.2016 ISSUED BY CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA EXHIBIT P4 TRUE COPY OF NOTICE OF DEMAND DATED 27.12.2019 ISSUED BY 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF MEMORANDUM OF APPEAL DATED NIL SUBMITTED ON 22.1.2020 SUBMITTED BY PETITIONER COMPANY BEFORE 2ND RESPONDENT EXHIBIT P5(A) TRUE COPY OF ACKNOWLEDGMENT OF RECEIPT DATED 22.1.2020 EXHIBIT P6 TRUE COPY OF PETITION DATED NIL FILED ON 28.1.2020 BY PETITIONER COMPANY BEFORE 2ND RESPONDENT EXHIBIT P6 (A) TRUE COPY OF ACKNOWLEDGMENT DATED 28.1.2020 ISSUED BY 2ND RESPONDENT EXHIBIT P7 TRUE COPY OF RECTIFICATION PETITION DATED 22.1.2020 SUBMITTED BY PETITIONER COMPANY BEFORE 1ST RESPONDENT EXHIBIT P8 TRUE COPY OF PETITION FOR STAY 22.1.2020 FILED BY PETITIONER COMPANY BEFORE 1ST RESPONDENT EXHIBIT P9 TRUE COPY OF ORDER DATED 4.2.2020 OF 1ST RESPONDENT REJECTING RECTIFICATION PETITION EXHIBIT P10 TRUE COPY OF LETTER DATED 12.2.2020 ISSUED BY 1ST RESPONDENT TO PETITIONER COMPANY RESPONDENTS' EXHIBITS: NIL Equity Intelligence India Private Limited v. Deputy Commissioner of Income-tax, Corporate Cir 1(1), Kochi/Commissioner of Income-tax (Appeals), Kochi