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 WEDNESDAY, THE 13 DAY OF DECEMBER 2023 / 22ND AGRAHAYANA, 1945WP(C) NO. 41601 OF 2023 PETITIONER: M/S. KALYAN JEWELLERS INDIA LIMITED,TC/32/204/1, SITARAM MILL ROAD, PUNKUNNAM, THRISUUR - 680 002. REPRESENTED BY ITS DIRECTOR, SEETHARAM T.K., PIN – 680002 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, AYAKAR BHAVAN, ST NAGAR, THRISSUR, PIN – 680001 2COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001 OTHER PRESENT: SRI C.AJITH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 13[th] day of December, 2023 J U D G M E N T The writ petition is filed to direct the secondrespondent to consider and dispose of Ext P2 appeal,Ext P3 stay petition and Ext P4 delay petition, within atime period to be fixed by this Court and until suchtime, to defer further proceedings pursuant to Ext P1assessment order. 2.The petitioner’s case is that, aggrieved byExt P1 assessment order, the petitioner has preferredExt P2 appeal, Ext P3 stay petition and Ext P4 delaypetition before the second respondent. The petitioneris apprehensive that during the pendency of Exts P2 toP4, the respondents may enforce Ext P1 assessmentorder. Hence, the writ petition. 3.Heard; Sri. Harisankar V. Menon, the learnedcounsel appearing for the petitioner and Sri. C. Ajith Kumar, the learned standing counsel appearing for therespondents. 4.Having considered the pleadings andmaterials on record and taking note of the fact thatExts P2 to P4 are pending consideration before thesecond respondent, I deem it appropriate to dispose ofthe writ petition in the following manner: Resultantly, I order the writ petition as follows: (i)The second respondent is directed to considerand dispose of Ext P4 delay petition, inaccordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certifiedcopy of this judgment, after affording thepetitioner an opportunity of being heard.and dispose of Ext P4 delay petition, inaccordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certifiedcopy of this judgment, after affording thepetitioner an opportunity of being heard. (ii) If the second respondent condones the delay, heshall also simultaneously consider and disposeof Ext P3 stay petition, in accordance with law,after affording the petitioner an opportunity ofbeing heard.shall also simultaneously consider and disposeof Ext P3 stay petition, in accordance with law,after affording the petitioner an opportunity ofbeing heard. W.P.(C)No.41601/2023 -:4:- (iii) Needless to mention, if the second 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. (iv) Until such time orders are passed on Exts P3 & P4, all further proceedings pursuant to Ext P1assessment order shall stand deferred.assessment order shall stand deferred. Sd/- DST/13.12.23 C.S.DIAS,JUDGE //True copy//P.A. To Judge W.P.(C)No.41601/2023 -:5:- APPENDIX PETITIONER EXHIBITSEXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1STRESPONDENT DTD. 30-06-2022 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD. 03-11-2023 EXHIBIT P3 COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DTD.03-11-2023 EXHIBIT P4COPY OF DELAY CONDONATION PETITION FILED BYTHE PETITIONER BEFORE THE 2ND RESPONDENTDTD. 03-11-2023 RESPONDENTS EXHIBITS : NIL