IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, 04TH DAY OF JUNE 2020 / 14TH JYAISHTA, 1942 WP(C).No.10989 OF 2020(W) PETITIONER/S: M/S. KAITHARAN AGENCIES, PUTHENVELIKARA.P.O, ERNAKULAM-683594, REPRESENTED BY K.T.DAISON,MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 2,OFFICE OF INCOME TAX OFFICER,ALUVA-683101. 2 COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, ERNAKULAM,KOCHI-682036. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.10989 OF 2020(W) ..2.. JUDGMENT Dated this 4th day of June 2020 Petitioner approached this Court seeking direction to dispose of Ext.P2 appeal preferred before 2nd respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on 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 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 order shall be kept in abeyance. Sd/- AMIT RAWAL SB/05/06/2020 JUDGE WP(C).No.10989 OF 2020(W) ..3.. APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2017-18 EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT-2017-18 EXHIBIT P3 COPY OF DELAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P4 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P5 COPY OF NOTICE ISSUED BY 1ST RESPONDENT. Kaitharan Agencies v. Income-tax Officer, Ward 2, Aluva / Commissioner of Income-tax (Appeals), Kochi