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 31 DAY OF MAY 2023/10TH JYAISHTA, 1945WP(C) NO.17429 OF 2023 PETITIONER: KANNAMKUMARATH BALAKRISHNAN, AGED 76 YEARS, S/O.ACHUTHAN NAIR, 5/109, KANNAMKUMARATH HOUSE, PUDUSSERY, CHERUTHURUTHY, THRISSUR, PIN – 679531. BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE 2(1), INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN – 680001.CIRCLE 2(1), INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN – 680001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),INCOME TAX DEPARTMENT, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN – 680001.INCOME TAX DEPARTMENT, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN – 680001. 3THE DEPUTY COMMISSIONER OF INCOME TAX,DCIT CIRCLE 1(1) &TPS, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, THRISSUR, PIN – 680001.DCIT CIRCLE 1(1) &TPS, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, THRISSUR, PIN – 680001. BY ADV.SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 31.05.2023, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: JUDGMENT Dated, this the 31[st] May, 2023 The writ petition is filed to direct 2[nd]respondent to dispose of Ext.P2 appeal and Ext.P3stay petition, expeditiously and until such timeto defer all further proceedings pursuant toExt.P4 letter issued by the 3[rd] respondent.3.The petitioner’s case is that, aggrievedby Ext.P1 assessment order, the petitioner hasfiled Ext.P2 appeal before the 2[nd] respondent on22.01.2020. When the 1[st] respondent was threateningto enforce Ext.P1 order, the petitioner has filedExt.P3 stay petition on 15.05.2023. But, the 2[nd]respondent is not considering Ext.P3 petition.Now, the 3[rd] respondent has issued a letter torealise the alleged arrears. Hence, the writpetition. 4.Heard Sri.Harisankar V.Menon, learned counsel appearing for the petitioner and Sri.JoseJoseph, the learned Standing Counsel, appearingfor the respondents. 5.Having considered the pleadings andmaterials on record, and taking note of the factthat Ext.P3 stay petition is pending considerationbefore the 2[nd] respondent since 15.05.2023, I deemit appropriate to dispose of the writ petition inthe following manner: (i) The 2[nd]respondent is directed to consider and dispose of Ext.P3 stay petition, in accordance with law and asexpeditiously as possible, at any rate,within a period of three months from thedate of receipt of the certified copy ofthis judgment, after affording thepetitioner an opportunity of being heard. (ii) It is made clear that, if the 2[nd]respondent proposes to pass a conditionalorder of stay, he shall state reasons for ww the same. (iii) Until such time, all further proceedings pursuant to Exts.P1 and P4 shallstand deferred. Sd/- C.S.DIAS,JUDGE APPENDIX OF WP(C) 17429/2023 PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2017-18 DTD.20-12-2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD.22-01-2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTDTD. 15-05-2023. EXHIBIT P4 COPY OF LETTER ISSUED BY THE 3RDRESPONDENT FOR REALIZATION OF ALLEGEDARREARS DTD. 19-05-2023. EXHIBIT P5 COPY OF JUDGMENT IN WPC NO. 11417/2023OF THIS HON'BLE COURT DTD. 11-04-2023.