The Kerala High Court directed the Income Tax Commissioner to decide appeal expeditiously as there was non-compliance of conditions in the stay order.
Earlier the writ petitioner has approached the Court by filing W.P.(C) No. 3252 of 2018. The Co-ordinate Bench of this Court vide the Judgment and Order dated 19.03.2018 disposed of the said writ petition with direction to the 2nd respondent (3rd respondent herein) to pass orders on the stay petition claimed to have been filed by the petitioner.
The Court also stayed the demand of tax covered by the assessment order till disposal of the stay application. Further direction was given that the petitioner’s bank accounts had been ceased, the petitioner should be permitted to operate the account until such time the stay application is disposed of.
In pursuance to the direction issued by this Court, the 2nd respondent had decided the stay petition vide the order dated 17.01.2019 directing the petitioner to deposit 20% of the demand as per the assessment order in two equal instalments to be paid by the last date of January 2019 and February 2019. The balance demand is stayed for a period of six months.
It appears that the petitioner has not paid 20% of the aggregate demand in two equal instalments as directed by the 2nd respondent while disposing of the stay application. The stay order was granted by the 2nd respondent on condition of payment of 20% of the demand in two instalments. The petitioner has not complied with the condition of stay, there is no stay and
A Single Bench of Justice Dinesh Kumar Singh observed that “The Authority are free to recover the amount as there is no interim order operating in favour of the petitioner. Be that as it may, according to the petitioner, the appeal filed by the petitioner against the assessment order has remained pending since 2018. considering the long pendency of the appeal against the assessment order, it would be appropriate to dispose of this writ petition with direction to the 3rd respondent to decide the appeal expeditiously preferably within a period of two months in accordance with the law.”
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