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 THURSDAY, THE 8 DAY OF JUNE 2023 / 18TH JYAISHTA, 1945 WP(C) NO. 18607 OF 2023 PETITIONER: M/S. WE CONNECT AGENCIES, KATTAPPANA P.O, IDDUKKI, REPRESENTED BY ITS MANAGING PARTNER, RATHEESH V.R, PIN – 685515 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERRNATIONAL FACELESS ASSESSMENT CENTRE DELHI-, PIN – 110001INCOME TAX/INCOME TAX OFFICERRNATIONAL FACELESS ASSESSMENT CENTRE DELHI-, PIN – 110001 2NATIONAL FACELESS APPEAL CENTREDELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.06.2023,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: :: 2 :: JUDGMENT Dated this the 8[th] day of June 2023 The writ petition is filed to direct the secondrespondent to consider and dispose of Ext.P2 appeal,Ext.P3 delay petition and Ext.P4 stay petition,expeditiously and until such time, to defer all furtherproceedings pursuant to Ext.P1 assessment orderpassed by the first respondent. 2. The petitioner’s case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferredExt.P2 appeal before the second respondent along onwith Ext.P3 delay petition and Ext.P4 stay petition22.05.2023.During the pendency of the above appealandtheapplications,the respondentsarethreateningtoenforceExt.P1assessmentorder.Hence,thewritpetition. 3. Heard; Sri. Harisankar V Menon, the learned Counsel appearing for the petitioner and Sri.JoseJoseph, the learned Standing Counsel appearing forthe respondents. Having considered the pleadings and materials on record and taking note of the fact that thepetitioner has already filed Ext.P2 statutory appealbefore the second respondent, along with Ext.P3 delay petition and Ext.P4 stay petition, I deem itappropriate to dispose of the writ petition in thefollowing manner: (i) The second respondent is directed toconsider and dispose of Exts.P3 and P4, inaccordance with law and as expeditiouslyas possible, at any rate, within a periodof three months from the date of receiptof a certified copy of this judgment, afteraffording the petitioner an opportunity ofbeing heard. (ii) Needless to mention that, ifthe second respondent proposes to passa conditional order of stay in Ext.P4 stay WP(C) NO. 18607 OF 2023 :: 4 :: petition, he shall state reasons for thesame. (iii) Until such time orders are passed onExts.P3 and P4, all further proceedingspursuant to Ext.P1 shall stand deferred. jes SD/- C.S.DIAS JUDGE :: 5 :: APPENDIX PETITIONER’S EXHIBITS: Exhibit P1COPY OF ASSSESSMENT ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2018-19 DTD. 20-03-2023RESPONDENT FOR THE YEAR 2018-19 DTD. 20-03-2023 Exhibit P2COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 2NDRESPONDENT DTD. 22-05-2023RESPONDENT DTD. 22-05-2023 Exhibit P3COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPOLNDENT DTD. 22-05-2023THE 2ND RESPOLNDENT DTD. 22-05-2023 Exhibit P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DTD 22-05-2023THE 2ND RESPONDENT DTD 22-05-2023 // TRUE COPY // P.S. TO JUDGE