Cheeran Jose Shunson v. The Income-tax Officer Ward 2(5), Thrissur / The Commissioner of Income-tax (Appeals), Thrissur / The State Bank of India, Thrissur
[Citation -2020-LL-0612-25]

Citation 2020-LL-0612-25
Appellant Name Cheeran Jose Shunson
Respondent Name The Income-tax Officer Ward 2(5), Thrissur / The Commissioner of Income-tax (Appeals), Thrissur / The State Bank of India, Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 12/06/2020
Assessment Year 2016-17
Judgment View Judgment
Keyword Tags application for stay • demand notice • stay petition
Bot Summary: No.11567 OF 2020(U) 2 JUDGMENT Dated this the 12th day of June 2020 The petitioner in the instant case has sought the indulgence of this Court for issuance of appropriate directions to respondents to permit the petitioner to operate the account held with respondent No.3 and as well as the stay of Ext. P1 assessment order and Ext.P4 notice, with a further prayer to dispose of Ext.P2 appeal and Ext.P3 stay petition within a reasonable period. In support of the aforementioned prayer, it is submitted that the petitioner is an assessee under the Income Tax Act, 1961. Petitioner preferred an appeal and stay application vide Exts. The predicament of the petitioner is writ large, without adjudication of the applications for stay or disposal of the appeal, demand is being raised. Jose Joseph, learned Standing Counsel submits that the appeal and stay application has been taken by seniority but the authority would not be averse, in case, an appropriate direction is issued to the Commissioner of Income Tax to decide the application for stay within a reasonable time. Having heard learned counsel for the parties and appraised the paper booksand without commenting any opinion on the merits of the matter, I dispose of the writ petition with a direction to the second respondent to decide Ext.P3 stay application filed in support of Ext.P2 appeal, as expeditiously as possible, within a period of two months from the date of receipt of a certified copy of this judgment, after affording an opportunity of hearing to the petitioner.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, 12TH DAY OF JUNE 2020 / 22ND JYAISHTA, 1942 WP(C).No.11567 OF 2020(U) PETITIONER: CHEERAN JOSE SHUNSON PROPRIETOR, M/S. FOUR STAR ASSOCIATE, PERUMATTY GRAMA PANCHAYATH, PETTAMUKKU, KANNIMRI, PALAKKAD 676 305. BY ADV. SRI.HARISANKAR V. MENON RESPONDENTS: 1 INCOME TAX OFFICER WARD 2 (5), AAYKAR BHAVAN, SHAKTHANTHAMPURAN NAGAR, THRISSUR 686001. 2 COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR 686021. 3 STATE BANK OF INDIA, ARTHAT BRANCH, THRISSUR 680 521, REPRESENTED BY ITS MANAGER. BY SRI.JOSE JOSEPH, SC SRI.R.S.KALKURA, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.11567 OF 2020(U) 2 JUDGMENT Dated this 12th day of June 2020 petitioner in instant case has sought indulgence of this Court for issuance of appropriate directions to respondents to permit petitioner to operate account held with respondent No.3 and as well as stay of Ext. P1 assessment order and Ext.P4 notice, with further prayer to dispose of Ext.P2 appeal and Ext.P3 stay petition within reasonable period. In support of aforementioned prayer, it is submitted that petitioner is assessee under Income Tax Act, 1961. assessment for year 2016-17 was completed by 1 st respondent vide Ext.P1 order dated 24.12.2019 and demand of Rs. 65,52,503/- was ordered. Petitioner preferred appeal and stay application vide Exts. P2 and P3. For other assessment years, i.e., 2015-16 and 2017-18 also similar orders have been passed, raising demand and appeals have already been filed. However in meantime, petitioner received Ext.P4 demand notice raising, demand for all three assessment years. predicament of petitioner is writ large, without adjudication of applications for stay or disposal of appeal, demand is being raised. WP(C).No.11567 OF 2020(U) 3 2. Issue notice before admission. Adv. Navaneeth N. Nath for Adv. Sri. Jose Joseph, learned Standing Counsel submits that appeal and stay application has been taken by seniority but authority would not be averse, in case, appropriate direction is issued to Commissioner of Income Tax (Appeals) to decide application for stay within reasonable time. 3. Having heard learned counsel for parties and appraised paper booksand without commenting any opinion on merits of matter, I dispose of writ petition with direction to second respondent to decide Ext.P3 stay application filed in support of Ext.P2 appeal, as expeditiously as possible, within period of two months from date of receipt of certified copy of this judgment, after affording opportunity of hearing to petitioner. Till such time, operation of Ext.P4 demand notice pertaining to Assessment Year 2016-17 is ordered to be kept in abeyance. It is made clear that interim order is only till disposal of Ext.P3 stay application and not beyond that. Sd/- AMIT RAWAL JUDGE DCS WP(C).No.11567 OF 2020(U) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2016-17 DATED 24.12.2018. EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPLENDENT 2016-17 DATED 06.06.2019. EXHIBIT P3 COPY OF STAY PETITIONER FIELD BY PETITIONER BEFORE 2ND RESPONDENT 2016- 17 DATED 06.06.2019. EXHIBIT P4 COPY OF NOTICE ISSUED BY 3RD RESPONDENT DATED 16.03.2020. Cheeran Jose Shunson v. Income-tax Officer Ward 2(5), Thrissur / Commissioner of Income-tax (Appeals), Thrissur / State Bank of India, Thrissur
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