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.6361 OF 2020(U) PETITIONER: USHADEVI PURUSHOTHAMAN AGED 70 YEARS, W/O. R. VIKKRAMAN, PROPRIETRIX, BELL FOODS PALLICHAL ROAD, THOPPUMPADY, KOCHI-682 005 BY ADV. SRI.ALIAS M.CHERIAN RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS-II) INCOME TAX OFFICE, PANAMPILLY NAGAR, ERNAKULAM, PIN-682036 2 ASSISTANT COMMISSIONER OF INCOME TAX, WARD 2(5), NON CORPORATE RANGE, XVI/997,A-21, 2ND FLOOR, LG TOWERS, P.T JACOB ROAD, THOPPUMPADY, KOCHI-682 005 BY SRI CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6361 OF 2020(U) 2 JUDGMENT Dated this 10th day of February 2020 This writ petition is filed by petitioner challenging Ext.P1 assessment order dated 26.12.2019. She preferred Ext.P3 appeal dated 14-02-2020 before first respondent/Commissioner of Income Tax (Appeals- II) against assessment order Ext.P1, accompanied by application for condonation of delay of 16 days. 2. learned counsel for petitioner submits that there is apprehension of initiation of coercive measures writ large in absence of any decision on appeal. Having heard learned counsel for parties, I dispose of writ petition with direction to first respondent to decide appeal dated 14.02.2020 preferred against Ext.P1 assessment order noticed above and pass appropriate orders, in accordance with law, after affording opportunity of hearing to petitioner, WP(C).No.6361 OF 2020(U) 3 as expeditiously as possible. petitioner is granted liberty to press application for stay as and when notice of attachment or garnishee or penalty is received. Sd/- AMIT RAWAL, JUDGE Skk//05032020 WP(C).No.6361 OF 2020(U) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO. ITBA/AST/S/143(3)/2019- 20/1023100415(1) DATED 26/12/2019 ALONG WITH INCOME TAX COMPUTATION FORM ITBA/AST/S/213/2019-20/102310509(1) DATED 26/12/2019 EXHIBIT P2 TRUE COPY OF NOTICE OF DEMAND ITBA/AST/S/156/2019-20/1023100455(1) DATED 256/12/2019 EXHIBIT P3 TRUE COPY OF APPEAL DATED 14/02/2020 FILED BEFORE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF FORM NO.35 OF APPEAL DATED 14/02/2020 EXHIBIT P4 TRUE COPY OF OFFICE MEMORANDUM F.NO. 404/72/93-ITCC DATED 31/07/2017 ISSUED BY GOVERNMENT OF INDIA. RESPONDENTS' EXHIBITS: NIL Ushadevi Purushothaman v. Commissioner of Income-tax (Appeals-II), Ernakulam/The Assistant Commissioner of Income-tax, Ward 2(5), Non Corporate Range, Kochi