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 MONDAY, THE 5 DAY OF JUNE 2023 / 15TH JYAISHTA, 1945 WP(C) NO. 17770 OF 2023 PETITIONER: EDAKKALATHUR DEVASSY DAIZAGED 58 YEARS EDAKKALATHUR HOUSE, AYYANTHOLE, THRISSUR, PIN - 680003 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX DEPARTMENT, CIRCLE 2(1), AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001 2NATIONAL FACELESS APPEAL CENTRE(APPEALS)., PIN - 110001 DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX 3THE DEPUTY COMMISSIONER OF INCOME TAXDCIT CIRCLE 1(1) & TPS, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001 OTHER PRESENT: SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 5[th ] day of June, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 appeal andExt.P3 stay petition, expeditiously, and until such time tostay further proceedings pursuant to Ext.P1 order. 2. The petitioner's case is that, aggrieved by Ext.P1 order, he has preferred Ext.P2 appeal along with Ext.P3stay petition before the second respondent. Despite thependency of Exts.P2 and P3, the respondents arethreatening to enforce Ext.P1 assessment order asevidenced by Ext.P4 letter. Hence, the writ petition. 3. Heard; Sri. Harisankar V. Menon, the learned counsel appearing for the petitioner and Sri.Jose Joseph,the counsel appearing for the respondents. 4. Having considered the pleadings and materialson record and taking note of the fact that Ext.P3 stay petition is pending consideration before the secondrespondent since 15.5.2023, I deem it appropriate todispose of the writ petition in the following manner:- (i) The second respondent is directed to considerand 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 respondent proposes to pass a conditional order of stay, he shallstate reasons for the same. (iii) Until such time orders are passed on Exts.P3 stay petition, all further proceedings pursuant to Ext.P1and P4 shall stand deferred. SD/- C.S.DIAS, JUDGE APPENDIX OF WP(C) 17770/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD.29-11-2019 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 21-12-2019 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15-05-2023 Exhibit P4 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT FOR REALIZATION OF ARREARS DTD 19-05-2023