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

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20 DAY OF SEPTEMBER 2023 / 29TH BHADRA, 1945 WP(C) NO. 29879 OF 2023 PETITIONER: RAMACHANDRAN VIJAYAGED 36 YEARS, S/O. LATE RAMACHANDRAN,DEVI DURGA,VADAKKANTHARA, CHUNNAMBUTHARA, PALAKKAD, PIN – 678 012. BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIOENR OF INCOME TAX/INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN – 110 001. 2NATIONAL FACELESS APPEAL CENTREDELHI, PIN – 110 001REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS) OTHER PRESENT: JOSE JOSEPH-SC-IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 29879 OF 2023 -------------------------------------------- Dated this the 20[th] day of September, 2023 J U D G M E N T 1.The petitioner is an assessee under theIncome Tax Act, 1961. The petitioner was assessedfor Income Tax under the provisions of Section 147read with Section 144 and 144B of the Income TaxAct, 1961 for the assessment year 2018-2019. The total income of the petitioner assessed wasRs.2,01,84,940/-. Against the said assessment order,the petitioner had filed an appeal before the 2[nd]respondent along with a stay application on10.08.2023 in Ext.P2 and Ext.P3. 2. Learned Counsel for the petitioner submits that, respondents to be directed to take a decision onthe stay application. If the decision is not taken, the 3 recovery proceedings in pursuance to Ext.P1assessment order should not be taken against thepetitioner. 3. Sri. Jose Joseph, learned Standing Counsel for the respondents submits that this writ petitioncan be disposed of with directions to the appellateauthority to consider the application of the petitionerin a time frame manner. 4.Considering the aforesaid submission, the2[nd] respondent is directed to take up the Ext.P3application for stay and decide the sameexpeditiously within a period of two months. For aperiod of two months, recovery proceedings inpursuance to Ext.P1 shall not be carried out againstthe petitioner. Considering the aforesaid submission, the Sd/- DINESH KUMAR SINGHJUDGE APPENDIX OF WP(C) 29879/2023 PETITIONER’S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 22-03-2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE 2ND RESPODNENT DTD. 10-08-2023 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD. 10-08-2023