By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 21 DAY OF JULY 2023 / 30TH ASHADHA, 1945WP(C) NO. 23700 OF 2023 PETITIONER: ABDUL RAZIK P.,AGED 58 YEARS S/O.MOIDEEN, 37/465C, BAITHUL RUMAN, MORTH PARAMBA, KARUVASSERI, KOZHIKODE, PIN - 673010 BY ADVS.HARISANKAR V. MENONMEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 110001 2NATIONAL FACELESS APPEAL CENTREDELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 3THE INCOME TAX OFFICERWARD 1(1), INCOME TAX DEPARTMENT, KOZHIKODE, PIN - 678001 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 21st day of July, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts.P2 appealand Ext.P3 stay petition, expeditiously. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2appeal before the second respondent on 10.6.2022.During the pendency of the appeal, the third respondentissued Ext.P4 notice. The petitioner has filed Ext.P3stay petition before the second respondent in Ext.P2appeal. The petitioner prays that the second respondentmay be directed to consider and dispose of Ext.P3 staypetition, immediately. Hence, the writ petition. 3. Heard; Sri. Harishankar V.Menon, the learnedcounsel appearing for the petitioner and Sri.Christopher 3 Abraham, the learned counsel appearing for therespondents. 4. Having considered the pleadings and materialson record and taking note of the fact that Ext.P3 staypetition is pending consideration before the secondrespondent since 20.7.2022, I deem it appropriate todispose of the writ petition in the following manner:- (i) The second respondent is directed to considerand dispose of Ext.P3 stay petition, in accordance withlaw and as expeditiously as possible, at any rate within aperiod of three months from the date of receipt of acertified copy of the judgment, after affording thepetitioner an opportunity of being heard. (ii) If the second respondent proposes to pass aconditional order of stay, he shall state reasons for thesame. (iii) Until such time orders are passed on Ext.P3, all WP(C) NO. 23700 OF 2023 further proceedings pursuant to Exts.P1 and P4 shallstand deferred. Sd/- C.S.DIAS, JUDGE APPENDIX OF WP(C) 23700/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD.23-03-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 10-06-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 20-07-2022 Exhibit P4 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 07-07-2023