By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishnaachyuth Menonparvathy Menonpadmanathan K.v

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 12 DAY OF MARCH 2024 / 22ND PHALGUNA, 1945 WP(C) NO. 9701 OF 2024 PETITIONER(S): GOPAKUMAR PARAMESWARAN,AGED 47 YEARSPROPRIETOR, M/S. VIJAYA AGENCIES, MANNADIAR LANE, CHITTUR, PALAKKAD, PIN – 678101 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAACHYUTH MENONPARVATHY MENONPADMANATHAN K.V. RESPONDENT(S): 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 1100012THE COMMISSIONER OF INCOME TAX APPEALS,NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001 BY ADVS. P.R.AJITH KUMAR(K/000708/1998), STANDING COUNSELCHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 12[th] day of March, 2024 The petitioner suffered Ext.P1 order ofassessment for the assessment year 2018-19, underthe provisions of the Income Tax Act, 1961. Thepetitioner has preferred Ext.P2 appeal before the 2[nd]respondent, together with Ext.P3 application forcondonation of delay and Ext.P4 application for stay.The only relief sought for by the petitioner is for adirection to the 2[nd] respondent to consider and passorders on Exts.P3 and P4 applications, after affordingan opportunity of hearing to the petitioner and tosuspend recovery of any amounts assessed as due, interms of Ext.P1, pending disposal of thoseapplications. 2. Heard the learned Standing Counsel appearingfor the respondent Department also. Having regard to the facts and circumstances ofthe case and considering the limited nature of therelief sought for by the petitioner, this Writ Petitionwill stand disposed of, directing the 2[nd] respondent toconsider and pass orders on Exts.P3 and P4applications, after affording an opportunity of hearingto the petitioner. Till such time as orders are passedon Exts.P3 and P4, any proceedings for recovery ofamounts assessed as due in terms of Ext.P1 shallremain suspended. It is make clear that, the 2[nd]respondent needs to pass orders on merits on theapplication for stay, only if he decides to condone thedelay in filing the appeal. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 9701/2024 PETITIONER EXHIBITSEXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2018-19EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DTD. 14-02-2024EXHIBIT P3COPY OF DELAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD. 14-02-2024EXHIBIT P4COPY OF STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD. 14-02-2024 RESPONDENTS’ EXHIBITS: NIL TRUE COPYP.A. TO JUDGE