M/S. Sree Balaji Traders v. Menonmeera V.menonr.sreejithk.krishnaparvathy Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 14 DAY OF JULY 2023 / 23RD ASHADHA, 1945 WP(C) NO. 22994 OF 2023 PETITIONER: M/S. SREE BALAJI TRADERS, 9/252, BIGBAZAR, CALICUT, PIN- 673001 REPRESENTED BY ITS MANAGING PARTNER, BALAJI.J., HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE DELHI, PIN - 1100012NATIONAL FACELESS APPEAL CENTREDELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS).SRI CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner – which is a partnership firm - impugnsExt.P1 assessment order, but concedes that it has preferredExt.P2 statutory appeal against it, accompanied by Ext.P4 staypetition and Ext.P3 application for condonation of delay in filingit. They thus pray that, either Ext.P1 be set aside; or that thestatutory appeal be directed to be disposed of within a timeframe to be fixed by this Court. 2. In response to the afore submissions of Sri.HarisankarV.Menon - learned counsel for the petitioner, Sri.ChristopherAbraham - learned standing counsel for the Income TaxDepartment, submitted that there does not appear to be anylegal impediment in Exts.P2 and P3 being taken and disposed ofby the competent Authority and conceded that, until such time asit is done, the action for recovery against the petitioner will notbe taken forward. 3. Taking note of the afore submissions, I dispose of thiswrit petition, directing the competent Authority to either disposeof Ext.P2 appeal, or to take up Exts.P3 and P4 applications anddispose of the same, after affording an opportunity of beingheard to the petitioner, as expeditiously as is possible but not WP(C) NO. 22994 OF 2023 later than three months from the date of receipt of a copy of thisjudgment. Needless to say, until such time as the afore exercise iscompleted and the resultant order communicated to thepetitioner, all recovery action pursuant to Ext.P1 shall standdeferred. stu Sd/- DEVAN RAMACHANDRAN JUDGE APPENDIX OF WP(C) 22994/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 16-03-2023 Exhibit P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 21-06-2023 Exhibit 3COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 21-06-2023 Exhibit P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 21-06-2023