IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6283 OF 2020(I) PETITIONER/S: KUNDARA COMMUNICATIONS LLP, 713, AMBILI BUILDINGS, HOSPITAL JN, KUNDARA, KOLLAM DISTRICT, PIN-691501, REPRESENTED BY ITS MANAGING PARTNER SHIBU P. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL SHRI.RAHUL A. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE, AAYAKAR BHAVAN, NEAR KARBALA JN., RAILWAY STATION ROAD, KOLLAM, PIN-691001. 2 COMMISSIONER OF INCOME TAX (APPEALS) KOWDIAR, THIRUVANANTHAPURAM-695003. BY SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6283 OF 2020 2 JUDGMENT Dated this 3rd day of March 2020 Grievance of petitioner in present case is that against order of assessment dated 11.12.2019, petitioner preferred appeal and stay as Exts.P2 and P3. stay application was submitted post receipt of notice dated 26.02.2020, whereby, Income Tax department has contemplated to impose penalty as envisaged under Section 221 of Income Tax Act. 2. Learned counsel for petitioner further submits that, predicament of petitioner is that, interim application has not been taken up by officer. In meantime, coercive measures for non payment of amount including penalty proceedings may be kept in abeyance in this situation. 3. Learned counsel for Income Tax WP(C).No.6283 OF 2020 3 submits that appellate court would take up application for stay in case any time frame is fixed. 4. Having heard learned counsel for parties, I have not expressed anything on merits and writ petition is disposed of with direction to 2nd respondent to take up Ext.P3 application for interim stay and decide same in accordance with law after affording opportunity of hearing to petitioner. Petitioner is also granted liberty to file response to Ext.P4 as well as order of this court, keeping notice under 221 pending till disposal of stay application. Let entire exercise for disposal of petition shall be undertaken within 15 days therefrom. petitioner shall appear before 2nd respondent on 06.03.2020. 15 days will be taken from such period. WP(C).No.6283 OF 2020 4 writ petition stands disposed of. Sd/- AMIT RAWAL JUDGE 03.03.2020 WP(C).No.6283 OF 2020 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 11.12.2019 ISSUED BY IST RESPONDENT FOR YEAR 2017-18. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 FILED BEFORE 2ND RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION DATED 28.2.2020 FILED BEFORE IST RESPONDENT. EXHIBIT P4 COPY OF NOTICE DATED 26.2.2020 ISSUED BY IST RESPONDENT. Kundara Communications LLP v. Income-tax Officer, Ward-2, Kollam/The Commissioner of Income-tax (Appeals), Thiruvananthapuram