IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8154 OF 2020(T) PETITIONER/S: AKATHETHARA SERVICE CO-OPERATIVE BANK LTD, F-1514, AKATHETHARA POST, PALAKKAD - 678 008, REPRESENTED BY ITS SECRETARY, SUBHA PRABHAKARA VARMA P., AGED 53, D/O.V.K.PRABHAKARA VARMA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2, PALAKKAD -678 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, THRISSUR - 680 001. 3 INCOME TAX APPELLATE TRIBUNAL, AYAKAR BHAVAN, KAKKANADU, KOCHI - 682030, REPRESENTED BY ITS REGISTRAR. 4 KERALA STATE CO-OPERATIVE BANK, ERSTWHILE PALAKKAD DISTRICT CO-OPERATIVE BANK, TOWN BUS STAND ROAD, PALAKKAD - 678 014. R4 BY SRI.M.SASINDRAN, SC, PALAKKAD DIST.CO.OP.BANK OTHER PRESENT: SRI JOSE JOSEPH SC SRI M SASINDRAN SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8154 OF 2020(T) 2 JUDGMENT petitioner has approached this Court seeking directions to Income Tax Appellate Tribunal to consider Ext.P4 stay petition preferred along with appeal, Ext.P3 against orders of assessment Ext.P1 and first appellate court ie., Commissioner of Income Tax (Appeals) Ext.P2. 2. learned counsel appearing on behalf of petitioner submits that appeal and stay application have been filed on 9th March 2020. However, post thereto received garnishee notice Ext.P5. In these circumstances, petitioner has approached this Court. 3. learned Government Pleader submits that Tribunal would not have any difficulty in taking up interim application but appeals are being taken up on seniority basis. 4. I have heard learned counsel for parties and appraised paper book. WP(C).No.8154 OF 2020(T) 3 Without expressing any opinion on merits of matter, I dispose of writ petition with direction to 3rd respondent to consider Ext.P4 interim application preferred along with appeal in accordance with law, after affording opportunity of hearing to petitioner within period of 30 days from date of receipt of copy of order. Till such time, operation of garnishee notice, Ext.P5 is ordered to be kept in abeyance. It is made clear that interim stay is till disposal of interim application and not beyond. Sd/- AMIT RAWAL sab JUDGE WP(C).No.8154 OF 2020(T) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2015-16. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2015-16. EXHIBIT P3 COPY OF APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT 2015-16. EXHIBIT P4 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 3RD RESPONDENT. EXHIBIT P5 COPY OF NOTICE ISSUED BY 1ST RESPONDENT. Akathethara Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2, Palakkad / Commissioner of Income-tax (Appeals), Thrissur / Income-tax Appellate Tribunal, Kakkanadu / Kerala State Co-Operative Bank