IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8440 OF 2020(D) PETITIONER/S: EDATHIRINJI SERVICE CO-OPERATIVE BANK LTD. NO.R-137, EDATHIRINJI.P.O, THRISSUR-680122, REPRESENTED BY ITS SECRETARY, C.K.SURESH BABU, AGED 57, S/O.KOCHURAMAN BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 INCOME TAX OFFICER WARD 2(1), AYAKAR BHAVAN, PALAKKAD-678014 2 COMMISSIONER OF INCOME TAX(APPEALS) AYAKAR BHAVAN, THRISSUR-680001 3 INCOME TAX APPELLATE TRIBUNAL, AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED BY ITS REGISTRAR OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: 2 WP(C).No.8440 OF 2020 JUDGMENT Dated this 18th day of March 2020 petitioner, primary agricultural credit society, against assessment order dated 22.12.2018 Ext.P1 pertaining to assessment year 2016-17, preferred appeal before Commissioner of Income Tax having jurisdiction. aforementioned appeal, vide order dated 05.02.2020 Ext.P2 was dismissed. Counsel for petitioner submits that against aforementioned dismissal order, preferred appeal before Income Tax Appellate Tribunal, Ernakulam Ext.P3 and stay application in Ext.P4 dated 14.03.2020 and same are pending consideration. However as per assertions made in Writ Petition, threat of coercive steps is looming large. Her client would be satisfied in case appropriate directions are issued to ITAT to consider stay application in accordance with law within some time frame. 2. Issue notice before admission. Mr. Jose Joseph accepts notice on behalf of respondents and submits that in case any direction by this court, Income Tax Appellate 3 WP(C).No.8440 OF 2020 Tribunal may be in difficulty in deciding applications, since numerous appeals prior to appeal of petitioner are pending consideration. 3. Having heard counsel for parties, without expressing any views on merits of case, I dispose of this writ petition with direction to Income Tax Appellate Tribunal, Ernakulam to consider application for stay Ext.P4 submitted in support of Ext.P3 appeal, in accordance with law, after affording opportunity of hearing to petitioner and as well as revenue and pass order within period of 45 days from receipt of certified copy of this judgment. Till such time if any coercive measures are contemplated or any demand is raised, it is ordered to be kept in abeyance till adjudication of stay application. Sd/- AMIT RAWAL JUDGE SM 4 WP(C).No.8440 OF 2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2016-17 EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY 2ND RESPONDENT FOR YEAR 2016-17 EXHIBIT P3 COPY OF APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT 2016-17 EXHIBIT P4 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 3RD RESPONDENT Edathirinji Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(1), Palakkad / Commissioner of Income-tax (Appeals), Thrissur / Income-tax Appellate Tribunal, Kochi