IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, 13TH DAY OF JULY 2020 / 22ND ASHADHA, 1942 WP(C).No.14025 OF 2020 PETITIONER/S: SABIRA M.A AGED 45 YEARS THOLIRIKKAPPALIYALIL HOUSE, CHERPULASSRY ROAD, PATTAMBI, PALAKKAD-679 306 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 INCOME TAX OFFICER WARD 3, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD-678 104 2 COMMISSIONER OF INCOME TAX (APPEALS) THRISSUR-680 001 OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.07.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.14025 OF 2020 2 JUDGMENT Against Ext.P1 assessment order under Income Tax Act, petitioner has preferred Ext.P2 appeal together with Ext.P3 delay condonation application and Ext.P4 stay petition before 2nd respondent. It is case of petitioner that recovery steps have been taken by respondent against petitioner for recovery of amounts confirmed by Ext.P1 assessment order even while stay petition is pending consideration before 2 nd respondent. 2. I have heard learned counsel appearing for petitioner and also Sri.Jose Joseph, learned Standing Counsel for Income Tax Department. On consideration of facts and circumstances of case as also submissions made across Bar, I find that in as much as delay occasioned is only 75 days, delay can be condoned taking note of explanation furnished by assessee. writ petition is disposed with following directions: 1. 2nd respondent shall consider and pass reasoned orders on Ext.P4 stay petition within period of four months from date of receipt of copy of this judgment, after hearing petitioner.. 2. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by 2 nd respondent as directed above and communicated to petitioner. WP(C).No.14025 OF 2020 3 3. petitioner shall produce copy of writ petition together with copy of this judgment, before 2 nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd WP(C).No.14025 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2017-18 EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P3 COPY OF DELAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P4 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT Sabira M.A v. Income-tax Officer Ward 3, Palakkad / Commissioner of Income-tax (Appeals) Thrissur