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 FRIDAY, THE 26 DAY OF MAY 2023 / 5TH JYAISHTA, 1945WP(C) NO. 16795 OF 2023 PETITIONER/S: VIJI DAIZAGED 49 YEARSAGED 49, W/O. DAIZ.E.D., EDAKKALATHUR HOUSE, AYYANTHOLE, THRISSUR, PIN - 680003 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX DEPARTMENT, CIRCLE 2(1), AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 6800012THE COMMISSIONER OF INCOME TAX (APPEALS)INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, SAKTHANTHAMPURANNAGAR, THRISSUR, PIN - 6800013NATIONAL FACELESS APPEAL CENTREDELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 1100014THE DEPUTY COMMISSIONER OF INCOME TAXDCIT CIRCLE 1(1) & TPS, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN – 680001SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The writ petition is filed to direct the 3[rd] respondent to consider and dispose of Ext.P2 appeal and Ext.P3 staypetition which are filed challenging Ext.P1 assessmentorder. 2. The petitioner's case is that the 1[st] respondent has passed Ext.P1 order, against which the petitionerhas preferred Ext.P2 appeal on 16.12.2019 and Ext.P3stay petition on 22.05.2023 before the 2[nd] respondent.However, the 2[nd] respondent has not considered thesame and there is a threat that they would proceed withExt.P1 assessment order. Hence, the writ petition. 3. Heard; Sri.Harisankar V. Menon, the learnedCounsel appearing for the petitioner and Sri.Jose Joseph,the learned Counsel appearing for the respondents. 4. Having considered the pleadings and materialson record and taking note of the fact that Ext.P2 appeal WP(C) NO. 16795 OF 2023 was filed as early as on 16.12.2019 and Ext.P3 staypetition has been filed on 22.05.2023, I am of the viewthat the 2[nd] respondent is to be directed to consider anddispose of Ext.P3 stay petition within a time period. Hence, I direct the 2[nd]/3[rd] respondent to considerand dispose of Ext.P3 stay petition, in accordance withlaw, as expeditiously as possible at any rate within aperiod of two months from the date of receipt of acertified copy of this judgment. Needless to mention thatthe 2[nd]/3[rd] respondent shall mention reasons for passingthe stay petition. Until such time orders are passed onExt.P3 stay petition, all further proceedings pursuant toExts.P1 and P7 shall be kept in abeyance. Sd/- C.S.DIAS JUDGE rkc/26.05.23 APPENDIX OF WP(C) 16795/2023 PETITIONER EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2017-18 DTD.04-12-2019 Exhibit P2COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD. 16-12-2019 Exhibit P3COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTDTD. 22-05-2023Exhibit P4COPY OF CERTIFICATE ISSUED BY AXIS BANK,THRISSUR DTD. 16-01-2020 Exhibit P5COPY OF APPLICATION FOR RECTIFICATION OFASSESSMENT FILED BEFORE THE 1STRESPONDENT DTD,. 20-01-2020 Exhibit P6COPY OF LETTER ISSUED BY THE 1STRESPONDENT DTD. 12-03-2020 Exhibit P7COPY OF LETTER ISSUED BY THE 4THRESPONDENT FOR REALIZATION OF ARREARSDTD. 10-05-2023 Exhibit P8COPY OF JUDGMENT IN WP (C ) NIO,.11417/2023 OF THIS HON'BLE COURT DTD.11-04-202311417/2023 OF THIS HON'BLE COURT DTD.11-04-2023