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.8527 OF 2020(M) PETITIONER/S: KARAKURISSI SERVICE CO-OPERATIVE BANK LTD., NO.P 1025, KARAKURISSI, PALAKKAD - 678 595, REPRESENTED BY ITS SECRETARY, A.JAYASREE, AGED 48, D/O.A.ANIYAN MENON. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD - 678 014. 2 COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR- 680 021. 3 INCOME TAX APPELLATE TRIBUNAL, AYAKAR BHAVAN, KAKKANADU, KOCHI - 682 030, REPRESENTED BY ITS REGISTRAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: 2 WP(C).No.8527 OF 2020 JUDGMENT Dated this 18th day of March 2020 petitioner, primary agricultural credit society, against assessment order dated 22.12.2017 Ext.P1 pertaining to assessment year 2015-16, preferred appeal before Commissioner of Income Tax having jurisdiction. aforementioned appeal, vide order dated 17.02.2020 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 13.03.2020 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.8527 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.8527 OF 2020 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 2ND 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. Karakurissi Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-4, Palakkad / Commissioner of Income-tax (Appeals), Thrissur / Income-tax Appellate Tribunal, Kochi