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 WEDNESDAY, THE 14 DAY OF JUNE 2023 / 24TH JYAISHTA, 1945 WP(C) NO. 19314 OF 2023 PETITIONER/S: M/S. S R TRADERS13/500A NEAR MALABAR CRUSHER, MANNANNUR PALAKKAD , REPRESENTED BY ITS MANAGING PARTNER, SAFEEK.K., PIN - 679523 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENT/S: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIOENR OF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 1100012THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The writ petition is filed to direct the 2[nd] respondent toconsider and dispose of Exts.P2 appeal, P3 delay petitionand P4 stay petition, expeditiously and until such time todefer further proceedings pursuant to Ext.P1 assessmentorder. 2. The petitioner's case is that aggrieved by Ext.P1assessment order, the petitioner has preferred Ext.P2appeal on 03.06.2023 along with Exts.P3 delay petition andP4 stay petition. The petitioner is apprehensive that duringthe pendency of Exts.P3 and P4, the respondents mayenforce Ext.P1 order. Hence, the writ petition. 3. Heard; Sri.Harisankar V. Menon, the learnedCounsel appearing for the petitioner and Sri.Jose Joseph,the learned Counsel appearing for the respondents. 4. Having considered the pleadings and materials onrecord and taking note of the fact that Exts.P3 delaypetition and P4 stay petition are pending considerationbefore the 2[nd] respondent, I deem it appropriate to dispose WP(C) NO. 19314 OF 2023 of the writ petition as follows: (i)The 2[nd] respondent is directed to consider and dispose of Exts.P3 and P4, in accordance withlaw and as expeditiously as possible, at any rate,within a period of three months from the date ofreceipt of a certified copy of this judgment,after affording the petitioner an opportunity ofbeing heard. (ii)Needless to mention, if the 2[nd] respondentdesires to consider Ext.P4 stay petition and passany conditional order of stay, he shall statereasons for the same. (iii)Until such time orders are passed on Exts.P3and P4, all further proceedings pursuant toExt.P1 shall stand deferred. Sd/- C.S.DIAS JUDGE APPENDIX OF WP(C) 19314/2023 PETITIONER EXHIBITS Exhibit P1COPYOF ASSESSMENT ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2021-22 DTD. 22-12-2022 Exhibit P2COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD. 03-06-2023Exhibit P3COPY OF DELAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DTD.02-06-2023Exhibit P4COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DTD.02-06-2023 Exhibit P5COPY OF JUDGMENT IN WPC NO. 11417/2023 OFTHIS HON'BLE COURT DTD. 11-04-2023