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, 1945WP(C) NO. 19155 OF 2023 PETITIONER: MANGATTU PARAMBIL MOHAMMED IRSHADAGED 32 YEARSS/O. MOHAMMED ALI, MANGATTUPARAMBIL HOUSE, EDAPPAL, MALAPPURAM, PIN - 679576 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 – 110001NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001 SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 14[th ] day of June, 2023JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 appealalong with Ext.P3 stay petition, expeditiously, and untilsuch time defer all further proceedings pursuant toExt.P1 assessment order. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2appeal along with Ext.P3 stay petition before the secondrespondent on 24.10.2022. Despite the pendency ofExts.P2 and P3, no orders have been passed. Hence, thewrit petition. 3. Heard; Sri. Harisankar V. Menon, the learned counsel appearing for the petitioner and Sri. ChristopherAbraham, the learned counsel appearing for therespondents. 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 24.10.2022, I deem it appropriate todispose of the writ petition in the following manner:- (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. 19155 OF 2023 4 (iii) Until such time orders are passed on Ext.P3 stay petition, all further coercive proceedings pursuantto Ext.P1 shall stand deferred. Sd/- C.S.DIAS, JUDGE APPENDIX OF WP(C) 19155/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 23-09-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 24-10-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 24-10-2022 Exhibit P4 COPY OF ORDER IN WPC NO. 11417/2023 OF THIS HON'BLE COURT DTD. 11-04-2023