SUBRAMANIAN BABU vs. THE INCOME TAX OFFICER

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8272 OF 2020(H) PETITIONER: SUBRAMANIAN BABU AGED 45 YEARS PROPRIETOR, SARAVANA FUELS, CHITTUR ROAD, MANAPULLIKAVU, PALAKKAD-678 001 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 1,PALAKKAD-678 001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, THRISSUR-680 001 3 THE INDIAN BANK 1ST FLOOR, MALABAR FORT, KANDATH COMPLEX, PALAKKAD- 678 001, REPRESENTED BY ITS BRANCH MANAGER GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.8272 OF 2020(H) 2 JUDGMENT The indulgence of this Court has been sought under Article 226 of Constitution of India for issuance of a direction to the 2nd respondent to consider the Ext.P2 appeal, Ext.P3 condonation of delay and Ext.P4 stay application filed in support of the appeal dated 14.07.2016 pertaining to the assessment year 2013-14 preferred against the order of assessment dated 12.01.2016. 2. Mr.Menon, learned counsel appearing on behalf of the petitioner submits that at the relevant point of time, interim application was not preferred, but when the appeal and condonation application were pending. Petitioner received a composite garnishee notice dated 06.03.2020 Ext.P5, for year 2002-2003, 2007-2008, 2013-2014 and 2017-2018. On receipt of the aforementioned garnishee notice, an application for interim stay dated 11.3.2020 Ext.P4 has been preferred. His client would be satisfied in case appropriate direction is issued for consideration of the stay application by the competent authority, i.e. the Commissioner of Income Tax.

WP(C).No.8272 OF 2020(H) 3 Having heard the counsel for the parties and perused the paper book, without expressing any opinion on the merit, I dispose of the writ petition by issuing direction to the 2nd respondent to consider the application for condonation of delay and stay application (Exts.P3 and P4) in accordance with law, after affording an opportunity of hearing to the petitioner, as the delay condonation application and appeal are pending since 2016, within a period of 45 days from the receipt of the certified copy of the judgment. Till such time, the operation of the garnishee notice Ext.P5 pertaining to the assessment year 2013-2014 shall remain stayed. Sd/- AMIT RAWAL nak JUDGE

WP(C).No.8272 OF 2020(H) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 COPY OF STAY PETITIONER FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT BANK //TRUE COPY// P.A TO JUDGE