By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishnaparvathy Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 13 DAY OF JUNE 2023 / 23RD JYAISHTA, 1945 WP(C) NO. 19060 OF 2023 PETITIONER/S: M/S. THE DIOCESE OF PALAKKAD1 BISHOP'S HOUSE, NURANI, PALAKKAD , REPRESENTED BY ITSTREASURER-CUM-SECRETARY, FR. RENNIMON, PIN - 678004 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENT/S: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 1100012THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The writ petition is filed to direct the 2[nd] respondentto consider and dispose of Ext.P2 appeal and Ext.P3 staypetition, expeditiously and until such time to deferfurther proceedings pursuant to Exts.P1 assessmentorder . 2. The petitioner's case is that aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2appeal along with P3 stay petition before the 2[nd]respondent on 22.10.2022. Despite the pendency of theappeal and stay petition, the 2[nd] respondent has notconsidered the same. The petitioner is apprehensive thatExt.P1 may be enforced in the meantime. Hence, the writpetition. 3. Heard; Sri.Harisankar V Menon, the learnedCounsel appearing for the petitioner and Sri.ChristopherAbraham, the learned Standing Counsel appearing forthe respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 staypetition is pending consideration before the 2[nd]respondent since 22.10.2022, I deem it appropriate todispose of the writ petition as follows: (i)The 2[nd] respondent is directed to consider and dispose of Ext.P3 stay petition, in accordance with law and as expeditiously as possible, atany rate, within a period of three months fromthe date of receipt of a certified copy of thisjudgment after affording the petitioner anopportunity of being heard.any rate, within a period of three months fromthe date of receipt of a certified copy of thisjudgment after affording the petitioner anopportunity of being heard. (ii)Needless to mention, if the 2[nd] respondentproposes to pass any conditional order of stay,he shall state reasons for the same.proposes to pass any conditional order of stay,he shall state reasons for the same. (iii)Until such time orders are passed on Ext.P3stay petition, all further proceedings pursuantstay petition, all further proceedings pursuant 4 to Exts.P1 assessment order shall standdeferred. Sd/- C.S.DIAS JUDGE rkc/13.06.23 APPENDIX OF WP(C) 19060/2023 PETITIONER EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2020-21 DTD.23-09-2022 Exhibit P2COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD. 22-10-2022 Exhibit P3COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DTD.21-10-2022 Exhibit P4COPYOF JUDGMENT IN WPC NO. 11417/23 OFTHIS HON'BLE COURT DTD. 11-04-2023