WP(C).No.7343 OF 2020(P) 1 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 11TH DAY OF MARCH 2020 / 21ST PHALGUNA, 1941 WP(C).No.7343 OF 2020(P) PETITIONER/S: ROMY REX AGED 59 YEARS EXCEL KADAVIPARAMBIL, KUMBALANGI, ERNAKULAM-682 007. BY ADVS. SRI.A.KRISHNAN SRI.R.UMASANKAR RESPONDENT/S: 1 INCOME TAX OFFICER NON CORP WARD 2 (5), OFFICE OF INCOME TAX OFFICER, L.G.TOWERS, P.T.JACOB ROAD, THOPPUMPADY, ERNAKULAM-682 005. 2 COMMISSIONER OF INCOME TAX APPEALS, CHAKKANATTU JUNCTION, KARUVELIPADI, MATTANCHERRY, KOCHI-682 002. 3 COMMISSIONER OF INCOME TAX, OFFICE OF COMMISSIONER OF INCOME TAX, 6TH FLOOR, KANDAMKULATHY TOWER, M.G.ROAD, KARIKKAMURI, SHENOYS, KOCHI, KERALAA-682 011. SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.7343 OF 2020(P) 2 JWP(C).No.7344 OF 2020(P) 1 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 11TH DAY OF MARCH 2020 / 21ST PHALGUNA, 1941 WP(C).No.7344 OF 2020(P) PETITIONER/S: PAZHAYANNUR FARMERS SERVICE CO-OPERATIVE BANK LTD NO.71 PAZHAYANNUR P.O., THRISSUR-680 587, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2(4), RANGE-2, AYANKAR BHAVAN, SHAKTHANTHAMPURAM NAGAR, PIN-680 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX, THRISUSR H.P.P.O., PIN-680 001. SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.7344 OF 2020(P) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3 and P6 appeals referred before second respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1 and P4. 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 P6 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 JUDGE Jm/ WP(C).No.7344 OF 2020(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2009-10 DATED 20.12.2016 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE UNDER SECTION 156 DATED 20.12.2016 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2009-10 DATED 01.02.2017 BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER FOR AY 2010-11 DATED 29.11.2017 ISSUED BY FIRST RESPONDENT. EXHIBIT P5 TRUE COPY OF DEMAND NOTICE UNDER SECTION 156 DATED 16.07.2018 ISSUED BY FIRST RESPONDENT. EXHIBIT P6 TRUE COPY OF APPEAL FOR AY 2010-11 BEFORE 2ND RESPONDENT DATED 03.01.2018. EXHIBIT P7 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 02.03.2020 FOR 20% OF TAX. DGMENT Petitioner has approached this Court, seeking direction to appellate authority to dispose of appeal and interim application preferred against assessment order issued by second respondent - Commissioner of Income Tax (Appeals). 2. Learned Counsel for income tax department submitted that appropriate decision on application of stay would be taken by authorities, if time frame is fixed by this Court. 3. Though this Court ought not to have interfered, but in interest of justice, without expressing any opinion, this writ petition is disposed of with direction to second respondent to take decision on Ext.P2(a) application for stay filed along with Ext.P2 appeal 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. Till WP(C).No.7343 OF 2020(P) 3 such time, if any proceedings contemplated pursuant to Ext.P1 assessment order shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.7343 OF 2020(P) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 27.12.2019 PASSED BY 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF APPEAL DATED 29.1.2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P2 (A) TRUE COPY OF STAY PETITION DATED 31.1.2020 FILED IN EXT P2 APPEAL Pazhayannur Farmers Service Co-operative Bank Ltd. v. ITO, Ward-2(4), Range-2, Shakthanthampuram Nagar / CIT (A), Office of CIT, Thrisusr