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 |
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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. |