By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishnaparvathy Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 22 DAY OF AUGUST 2023 / 31ST SRAVANA, 1945WP(C) NO. 27801 OF 2023 PETITIONER: ANILKUMAR. K.K.AGED 51 YEARSKAILAS, THIKKODI PAYYOLI, KOZHIKODE, PIN - 673529 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERINCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 22[nd]day of August, 2023JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 appeal andP3 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 30.4.2022.Subsequently, the petitioner has preferred Ext.P3 staypetition on 20.7.2022. The petitioner is apprehensivethat during the pendency of Exts.P2 and P3, therespondents may enforce Ext.P1 assessment order.Hence, the writ petition. 3. Heard; Sri. Harishankar V. Menon, the learned counsel appearing for the petitioner and Sri.ChristopherAbraham, the learned counsel appearing for the respondents. 4. Having considered the pleadings and materials on 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 todirect the second respondent to consider and dispose ofthe same, immediately. Resultantly, I order the writ petition as follows:- (i) The second respondent is directed to consider and 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) Needless to mention, if the second respondentproposes to pass a conditional order of stay, he shallstate reasons for the same. WP(C) NO. 27801 OF 2023 4 (iii) Until such time orders are passed on Ext.P3stay petition, all further proceedings pursuant to Ext.P1shall stand deferred. SD/- C.S.DIAS, JUDGE APPENDIX OF WP(C) 27801/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD.29-03-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 30-04-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 20-07-2022 Exhibit P4 COPY OF JUDGMENT IN WPC NO. 11417/23 OF THIS HON'BLE COURT DTD. 11-04-2023