Rajesh Mathew and Company v. The Assistant Commissioner of Income-tax, Circle 1, Aluva / The Commissioner of Income-tax (Appeals), Ernakulam
[Citation -2020-LL-0914-24]

Citation 2020-LL-0914-24
Appellant Name Rajesh Mathew and Company
Respondent Name The Assistant Commissioner of Income-tax, Circle 1, Aluva / The Commissioner of Income-tax (Appeals), Ernakulam
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 14/09/2020
Judgment View Judgment
Keyword Tags stay petition • recovery of tax
Bot Summary: 1202/2020 2 JUDGMENT Dated this the 14th day of September, 2020 K.VINOD CHANDRAN, J. The grievance of the appellant/writ petitioner is against the judgment which directed consideration of the stay application within three months. The judgment is dated 17.03.2020, but was issued only on 03.06.2020, despite an application having been made on 18.03.2020. There is no consideration of the stay petition till date. The appeal has not been disposed of and the stay application has also not been taken up since the appellate authority has not convened for reason of the COVID-19 situation. In the present circumstances, we are of the opinion that if at all the appellate authority convenes a hearing, the appeal itself can be disposed of finally. 1202/2020 3 leaving the discretion to the appellate authority to hear the appeal expeditiously, we dispose of the Writ Appeal, directing that no recovery shall be effected till the appeal is disposed of. The appellant shall co-operate with the expeditious disposal of the appeal, if the appellate authority proceeds to do so.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, 14TH DAY OF SEPTEMBER 2020 / 23RD BHADRA, 1942 WA.No.1202 OF 2020 AGAINST ORDER/JUDGMENT IN WP(C) 8279/2020(H) OF HIGH COURT OF KERALA APPELLANT/PETITIONER IN W.P.(C)NO.8279/2020: RAJESH MATHEW AND COMPANY, CHERUMATTATHIL BUILDING, POST OFFICE JUNCTION, MUVATTUPUZHA ARAKUZHA ROAD, ERNAKULAM 686661, REPRESENTED BY ITS MANAGING PARTNER, RAJESH MATHEW, S/O ISSAC MATHEW BY ADV. SRI.PHILIP J.VETTICKATTU RESPONDENTS/RESPONDENTS IN W.P.(C)NO.8279/2020: 1 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, ALUVA 683101 2 COMMISSIONER OF INCOME TAX(APPEALS), PANAMPILLY NAGAR, ERNAKULAM, KOCHI 682 036 SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL, IT THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14.09.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.A.No.1202/2020 2 JUDGMENT Dated this 14th day of September, 2020 K.VINOD CHANDRAN, J. grievance of appellant/writ petitioner is against judgment which directed consideration of stay application within three months. judgment is dated 17.03.2020, but was issued only on 03.06.2020, despite application having been made on 18.03.2020. As of now three months have elapsed. There is no consideration of stay petition till date. appeal has not been disposed of and stay application has also not been taken up since appellate authority has not convened for reason of COVID-19 situation. In present circumstances, we are of opinion that if at all appellate authority convenes hearing, appeal itself can be disposed of finally. In such circumstances, W.A.No.1202/2020 3 leaving discretion to appellate authority to hear appeal expeditiously, we dispose of Writ Appeal, directing that no recovery shall be effected till appeal is disposed of. appellant shall co-operate with expeditious disposal of appeal, if appellate authority proceeds to do so. Accordingly, Writ Appeal is disposed of. Sd/- K.VINOD CHANDRAN JUDGE Sd/- T.R.RAVI JUDGE DM //TRUE COPY// PA TO JUDGE Rajesh Mathew and Company v. Assistant Commissioner of Income-tax, Circle 1, Aluva / Commissioner of Income-tax (Appeals), Ernakulam
Report Error