By Adv.harisankar v. Menonadv.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 8 DAY OF SEPTEMBER 2021 / 17TH BHADRA, 1943 WP(C) NO. 18297 OF 2021 PETITIONER: MOHAMMED IBRAHIM NOOR MOHAMMED ROYAL VILLA, AKSHAYA NAGAR, KODUVAYUR, PALAKKAD DISTRICT. BY ADV.HARISANKAR V. MENONADV.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICERWARD 5, AAYAKAR BHAVAN, PALAKKAD-678001. 2THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, THRISSUR-680001.3THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, 1ST FLOOR, BLOCK C-1 & C-2, KENDRIYA BHAVAN, KAKKANAD, KOCHI-682037.4ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX,NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-110001. -:2:- BY SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 08.09.2021, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J.------------------------------------ W.P.(C) No.18297 of 2021 -------------------------------------- Dated this the 8[th] day of September, 2021 JUDGMENT First respondent finalised the assessment of the petitioner under the Income Tax Act, 1961, for the year 2015-16 as per Ext.P1.Thereafter, the second respondent suo motu revised the saidassessment order in exercise of the powers under section 263 of theIncome Tax Act, 1961 and rendered Ext.P2 order. 2. Petitioner has preferred an appeal before the Income Tax Appellate Tribunal, Cochin, memorandum of which is produced asExt.P3. He has also preferred Ext.P6 stay petition before theTribunal. It is the case of the petitioner that in spite of the lapse ofmore than one year since filing of the appeal, the same has not beentaken up for consideration. 3. Taking note of the circumstances arising in the case, I deem it necessary to direct the Income Tax Appellate Tribunal, Cochin, todispose of Ext.P6 stay petition in a time bound manner. 4. Accordingly, there will be a direction to the Income Tax W.P.(C) No.18297/21 Appellate Tribunal, Cochin, to consider Ext.P6 stay petition filed by the petitioner, as expeditiously as possible, at any rate, within aperiod of three months from the date of receipt of a copy of thisjudgment. It is also made clear that if the Tribunal so pleases, basedupon its workload, even the appeal itself can be taken up anddisposed of in the meantime. All proceedings pursuant to Ext.P2shall be kept in abeyance until an order as directed above is passedby the Tribunal. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE vps APPENDIX OF WP(C) 18297/2021 PETITIONER'S/S' EXHIBITS EXHIBIT P1COPY OF ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2015-16.RESPONDENT FOR THE YEAR 2015-16.EXHIBIT P2COPY OF ORDER ISSUED BY THE 2NDRESPONDENT FOR THE YEAR 2015-16.RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 3RD RESPONDENT.BEFORE THE 3RD RESPONDENT.EXHIBIT P4COPY OF NOTICE ISSUED BY THE 4THRESPONDENT.RESPONDENT. EXHIBIT P4(a)COPY OF REPLY FILED BY THE PETITIONERBEFORE THE 4TH RESPONDENT. BEFORE THE 4TH RESPONDENT. EXHIBIT P5COPY OF NOTICE ISSUED BY THE 4THRESPONDENT.RESPONDENT. EXHIBIT P5(a)COPY OF REPLY FILED BY THE PETITIONERBEFORE THE 4TH RESPONDENT.BEFORE THE 4TH RESPONDENT.EXHIBIT P6COPY OF PETITION FILED BY THE PETITIONERBEFORE THE 3RD RESPONDENT.BEFORE THE 3RD RESPONDENT.EXHIBIT P7COPY OF NOTICE ISSUED BY THE 4THRESPONDENT.RESPONDENT. EXHIBIT P7(a)COPY OF REPLY FILED BY THE PETITIONERBEFORE THE 4TH RESPONDENT.BEFORE THE 4TH RESPONDENT.EXHIBIT P8COPY OF NOTICE ISSUED BY THE 4THRESPONDENT.RESPONDENT.