ALKANZ MONEY EXCHANGE PRIVATE LIMITED vs. INCOME TAX OFFICER WARD 1 (1), THRISSUR

According to the learned counsel, while the appeal is thus pending consideration, petitioner is served with Ext.P10 notice demanding payment of amounts imposed

Sri.Jose Joseph, the learned Standing Counsel for respondents, on the other hand contended that petitioner had already approached this Court in W.P.(C)No.6141 of 2020, wherein the direction of the income tax officer to deposit 20% of the amount demanded was found to be reasonable. In spite of the aforesaid judgment, petitioner had failed to deposit the said amount and it is in such circumstances that the respondents were compelled to initiate proceedings for enforcing the amount due under Ext.P1. 4. I have considered the rival contentions. After the judgment in W.P.(C)No.6141 of 2020, severe restrictions due to Covid-19 pandemic were introduced, including lock- down. Situation changed thereafter. This fact was noticed by the Income Tax Department itself, as seen from Ext.P6 notice, wherein they directed the petitioner to submit the WP(C) NO. 8323 OF 2022 written submissions electronically in the e-proceedings facility on or before 18/09/2020. Though there was few days delay, petitioner had uploaded the written submissions by 3/10/2020. In such an instance, Appellate Authority was bound to pass final orders in the appeal. However, it is submitted that till date, final order in the appeal has not been issued.

Taking into consideration the aforesaid circumstances, I am of the view that, this is a fit case where the circumstances warrant a direction to dispose of the appeal itself in a time bound manner. As already more than 18 months have elapsed since the petitioner was directed by the respondents to upload the hearing note which it had in fact done, and even after that, the respondents failed issue the final order in the appeal, interests of justice demands that recovery proceedings ought not to be pursued in the meantime.

Treating this as a peculiar circumstance, I am of the view that the respondent or the Competent Appellate

Accordingly, I direct the 2nd respondent or the Competent Appellate Authority to consider and dispose of Ext.P3 appeal after granting an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. Till then all coercive proceedings against the petitioner pursuant to Ext.P10 will be kept in abeyance. The writ petition is disposed of. BECHU KURIAN THOMAS JUDGE AJM