IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.6079 OF 2020(H) PETITIONER/S: M/S.WAVE ONLINE INFOWAY PVT.LTD., 27-1388-1, PREETHI BUILDINGS, KADAVANTHARA, ERNAKULAM, KOCHI- 682 019, REPRESENTED BY ITS MANAGING DIRECTOR, MR.ANOOP SIVADASAN RADHA. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT/S: 1 INCOME TAX OFFICER, CORPORATE WARD 2(2), OFFICE OF ADDITIONAL COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, KOCHI-682 018. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS), POORNIMA, NEAR MALAYALA MANORAMA, PANAMPILLY NAGAR, KOCHI-682 036. OTHER PRESENT: SC - SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No. 6079/2020 -2- JUDGMENT Dated this 28th day of February 2020 petitioner filed appeal in Ext.P2 aggrieved by order of assessment in Ext.P1 made under Income Tax Act. petitioner has filed appeal with Ext.P3 stay petition. petitioner prays for appropriate direction to appellate authority to consider and dispose of Ext.P3 stay petition expeditiously. 2. case of petitioner is that either mere filing of appeal or 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 appeal. 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, order on W.P.(C) No. 6079/2020 -3- stay petitions is passed expeditiously. Hence writ petition. 3. Perused Exts.P1, P2, P3 and P4 . Prima facie I am satisfied that case is made out for issuing necessary directions to second respondent to dispose of stay petition in Ext.P3. 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/second respondent considers and disposes of Ext.P3 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 amount determined in order under appeal for three months from today. Sd/- S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ORDER OF ASSESSMENT DATED 18.12.2019 PASSED UNDER SECTION 143(3) READ WITH SECTION 147 OF ACT ALONG WITH COMPUTATION STATEMENT AND NOTICE OF DEMAND. EXHIBIT P2 TRUE COPY OF FORM OF APPEAL STATEMENT OF FACTS AND GROUNDS OF APPEAL ELECTRONICALLY FILED ON 16.01.2020. EXHIBIT P3 TRUE COPY OF APPLICATION FOR STAY OF COLLECTION OF DEMAND DATED 28.01.2020 FILED BEFORE 2ND RESPONDENT. EXHIBIT P3 A TRUE COPY OF ACKNOWLEDGEMENT OF FILING EXT.P3 STAY APPLICATION. EXHIBIT P4 TRUE COPY OF ADDITIONAL GROUNDS OF APPEAL DATED 25.02.2020 FILED BEFORE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF NOTICE DATED 10.02.2020 PROPOSING COERCIVE PROCEEDING. Wave Online Infoway Pvt. Ltd. v. Income-tax Officer, Corporate Ward-2(2), Kochi / Commissioner of Income-tax (Appeals), Kochi