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 TUESDAY, THE 6 DAY OF JUNE 2023 / 16TH JYAISHTA, 1945WP(C) NO. 18087 OF 2023 PETITIONER: M/S. ELECTRO LINK 5/356BCD, EASWARAMANGALAM, THAVANOOR, PONNANI, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER, FIDAZAIN, PIN – 679573 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 110001INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 110001 2THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001 3THE INCOME TAX OFFICERINCOME TAX DEPARTMENT, WARD 2, TARIFF BAZAR, TOWN HALL ROAD, TIRUR, MALAPPURAM, PIN – 676101 SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 6[th] day of June,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 appealand Ext P3 stay petition, expeditiously 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 and Ext P3 stay petition before thesecond respondent on 25.04.2023. Now, the thirdrespondent has issued Ext P4 letter threatening toenforce Ext P1 assessment order. Hence, the writpetition. 3. Heard; Sri. Harisankar V. Menon, the learned counsel appearing for the petitioner andSri.Christopher Abraham, the learned standing counsel appearing for the respondents. 4.Having considered the pleadings andmaterials on record and taking note of the fact thatExt P3 stay petition is pending consideration before thesecond respondent since 25.04.2023, I deem itappropriate to dispose of the writ petition in thefollowing manner: (i)The second respondent is directed to considerand dispose of Ext P3 stay 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 P3 stay 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) Needless to mention that, if the secondrespondent proposes to pass a conditional orderof stay, he shall state reasons for the same. respondent proposes to pass a conditional orderof 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 W.P.(C)No.18087/2023 -:4:- to Exts P1 & P4 shall stand deferred. Sd/- C.S.DIAS,JUDGE DST/06.06.23 //True copy//P.A.To Judge -:5:- APPENDIX PETITIONER EXHIBITSEXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2018-19 DTD. 26-03-2023 EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD,. 25-04-2023 EXHIBIT P3COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DTD,.25-04-2023 EXHIBIT P4COPY OF LETTER ISSUED BY THE 3RD RESPONDENTDTD. 24-05-2023 EXHIBIT P5COPY OF JUDGMENT IN WPC NO. 11417/23 OFTHIS HON'BLE COURT DTD,. 11-04-2023 RESPONDENT’S EXHIBITS: NIL