IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, 29TH DAY OF JULY 2020 / 7TH SRAVANA, 1942 WP(C).No.15479 OF 2020 PETITIONER/S: M.M. SHAJAHAN FLAT NO.12B, HEERA INFOCITY KUZHIVILA POST THIRUVANANTHAPURAM BY ADVS. SRI.V.P.NARAYANAN SMT.NISHA JOHN RESPONDENT/S: 1 INCOME TAX OFFICER WARD-1(3), 5TH FLOOR AAYAKAR BHAVAN, KOWDIAR THIRUVANANTHAPURAM-695 003 2 PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN, KOWDIAR THIRUVANANTHAPURAM- 695 003 3 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHWAN, KOWDIAR THIRUVANANTHAPURAM 695 003 OTHER PRESENT: SC: CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.07.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.15479 OF 2020 2 JUDGMENT Against Ext.P3 penalty order under Income Tax Act, petitioner has preferred Ext.P4 appeal together with Ext.P4(a) delay condonation application and Ext.P5 stay petition before 3rd respondent. It is case of petitioner that even prior to considering stay petition, recovery steps are taken by respondents against petitioner for recovery of amounts confirmed by Ext.P3 penalty order. 2. I have heard learned counsel appearing for petitioner and also learned Government Pleader appearing for respondents. On consideration of facts and circumstances of case as also submissions made across Bar, I dispose writ petition with following directions: 1. Taking note of fact that delay in approaching 3rd respondent is 1356 days I deem it appropriate to direct 3rd respondent to consider and pass reasoned orders on Ext.P4(a) delay condonation application and thereafter on Ext.P5 stay petition within period of four month from date of receipt of copy of this judgment, after hearing petitioner. WP(C).No.15479 OF 2020 3 2. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P3 penalty order shall be kept in abeyance till such time as orders are passed by 3rd respondent as directed above and communicated to petitioner. 3. petitioner shall produce copy of writ petition together with copy of this judgment, before 3rd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE SJ WP(C).No.15479 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 11.03.2015 PASSED BY 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P2 TRUE COPY OF ACKNOWLEDGMENT RECEIPT DATED 5.03.2011 OBTAINED FROM 1ST RESPONDENT'S OFFICE EXHIBIT P3 TRUE COPY OF ORDER DATED 23.09.2015 ISSUED BY 1ST RESPONDENT UNDER SECTION 271(1)(C) EXHIBIT P4 TRUE COPY OF MEMORANDUM OF APPEAL DATED 17.7.2019 FILED BY PETITIONER BEFORE 3RD RESPONDENT EXHIBIT P4(a) TRUE COPY OF PETITION FOR CONDONATION OF DELAY 8.7.2019 IN FILING APPEAL BEFORE 3RD RESPONDENT ALONG WITH SUPPORTING AFFIDAVIT EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 10.7.2020 FILED BY PETITIONER BEFORE 3RD RESPONDENT. M.M. Shajahan v. Income-tax Officer Ward-1(3), Thiruvananthapuram / Principal Commissioner of Income-tax, Thiruvananthapuram / Commissioner of Income-tax (Appeals), Thiruvananthapuram