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 24 DAY OF MAY 2023 / 3RD JYAISHTA, 1945WP(C) NO. 16399 OF 2023 PETITIONER: SUBASH KESAVAN KANDAM KULANGARAAGED 56 YEARSS/O. LATE K.E. KESAVAN, KANDAM KULANGARA HOUSE, THANAV,OLAVAKKOD P.O., PALAKKAD - 678002 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110001 2NATIONAL FACELESS APPEAL CENTREDELHI- 110001 , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS) SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.S.DIAS, J. -------------------------------------------- W.P.(C).No.16399 of 2023 -------------------------------------------- Dated this the 24[th] day of May, 2023 JUDGMENT The writ petition is filed to direct the 2[nd] respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition expeditiously. The petitioner's case is thatagainst Ext.P1 assessment order made by the 1[st]respondent, the petitioner has preferred Ext.P2 appealand Ext.P3 stay petition before the 2[nd] respondent. Thepetitioner prays that both Exts.P2 and P3 may beconsidered and disposed of within a time frame. Hence,this writ petition. 2.Heard Sri.Harisankar V. Menon, the learned counsel for the petitioner and Sri.Jose Joseph, thelearned counsel for the respondents. On considering the pleadings and materials onrecord and taking note of the fact that Ext.P3 petition is WP(C) NO. 16399 OF 2023 3 pending consideration before the 2[nd] respondent since14.04.2023, I am inclined to allow the original petition. Resultantly, the writ petition is allowed in thefollowing manner: (i) The 2[nd] respondent shall consider and pass orders on Ext.P3 stay petition within a period of twomonths from the date of receipt of a certified copy of this judgment, after hearing the petitioner and after affordingthe petitioner an opportunity of being heard. (ii) Recovery proceedings pursuant to Ext.P1 assessment order shall be kept in abeyance till a decisionis taken on Ext.P3 stay petition. (iii) The order to be passed by the 2[nd] respondent shall be a reasoned one, and after adverting to thecontentions of the petitioner regarding the existence of aprima facie case where stay of recovery can be grantedpending disposal of the appeal. Sd/- C.S.DIASJUDGE WP(C) NO. 16399 OF 2023 4 APPENDIX OF WP(C) 16399/2023 PETITIONER EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 16-03-2023 Exhibit P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 14-04-2023 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.14-04-2023