Wp(C)/10036/2023 Of Nambiath Raman Velayudhan v. The Income Tax Officer, Ward 2(3)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 23 DAY OF MARCH 2023 / 2ND CHAITHRA, 1945WP(C) NO. 10036 OF 2023 PETITIONER: NAMBIATH RAMAN VELAYUDHANARIMPUR, TRICHUR - 680 620. AGED 83 YEARS, CONTRACTOR, NAMBIATH HOUSE, P.O.ERAVU, BY ADV ALAN PRIYADARSHI DEV RESPONDENTS: 1THE INCOME TAX OFFICER, WARD 2(3)AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001.AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, 3RD FLOOR, NO.46, SAKTHAN THAMURAN NAGAR, THRISSUR - 680 001.AAYAKAR BHAVAN, 3RD FLOOR, NO.46, SAKTHAN THAMURAN NAGAR, THRISSUR - 680 001. 3THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, SHAKTAN THAMURAN NAGAR, THRISSUR - 680 001.AAYAKAR BHAVAN, SHAKTAN THAMURAN NAGAR, THRISSUR - 680 001. 4THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI - 110 003. BY ADV SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.03.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: T.R. RAVI, J. --------------------------------------------W. P. (C). No.10036 of 2023-------------------------------------------- Dated this the 23[rd] day of March, 2023 JUDGMENT Admit. 2.The learned Standing Counsel takes notice for therespondents. 3.The prayer in the writ petition is for a direction to the4th respondent to take up Ext.P2 appeal filed against Ext.P1assessment order and to hear and dispose of the same in a timebound manner. The appeal is of 2019 and it is transferred to theNational Faceless Appeal Centre, Delhi subsequently. Since theappeal has been pending for so long, there will be a direction tothe 4th respondent to consider and pass orders on the appeal atthe earliest, at any rate, within a period of six months from thedate of receipt of a copy of this judgment. The coercive stepsshall be kept abeyance till a decision is taken in the appeal. ded/23.03.2023 Sd/- T.R. RAVI JUDGE APPENDIX OF WP(C) 10036/2023 PETITIONER EXHIBITS Exhibit-P1TRUE COPY OF THE ASSESSMENT ORDER DATED28.12.2018 FOR THE ASSESSMENT YEAR 2016-17 ALONG WITH DEMAND NOTICE28.12.2018 FOR THE ASSESSMENT YEAR 2016-17 ALONG WITH DEMAND NOTICE Exhibit-P2TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BEFORE THE 2ND RESPONDENT IN FORM NO.35 DATED 30.01.2019SUBMITTED BEFORE THE 2ND RESPONDENT IN FORM NO.35 DATED 30.01.2019 Exhibit-P3TRUE COPY OF THE LETTER OF THE 3RD RESPONDENT ADDRESSED TO THE 2ND RESPONDENT DATED 06.09.2019 DIRECTING TO DISPOSE OF THE CASE ON PRIORITY BASISRESPONDENT ADDRESSED TO THE 2ND RESPONDENT DATED 06.09.2019 DIRECTING TO DISPOSE OF THE CASE ON PRIORITY BASIS Exhibit-P4A TRUE COPY OF THE WRITTEN SUBMISSION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.10.2019FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.10.2019 Exhibit5A TRUE COPY OF THE INTIMATION OF THE PETITIONER TO THE 1ST RESPONDENT DATED 26.02.2020 INFORMING HIM THAT WRITTEN SUBMISSION FILED BEFORE THE 2ND RESPONDENTPETITIONER TO THE 1ST RESPONDENT DATED 26.02.2020 INFORMING HIM THAT WRITTEN SUBMISSION FILED BEFORE THE 2ND RESPONDENT Exhibit-P6TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT UNDER SECTION 250 DATED 29-12-2020 TO FILE WRITTEN SUBMISSION4TH RESPONDENT UNDER SECTION 250 DATED 29-12-2020 TO FILE WRITTEN SUBMISSION Exhibit-P7TRUE COPY ACKNOWLEDGEMENT DATED NIL, OFTHE E-PROCEEDINGS IN RESPONSE TO EXHIBIT P6THE E-PROCEEDINGS IN RESPONSE TO EXHIBIT P6 Exhibit-P8TRUE COPY OF THE RESPONSE FILED DATED NIL, IN RESPONSE TO THE NOTICE DATED 3-11-2022 ISSUED BY THE 4TH RESPONDENTNIL, IN RESPONSE TO THE NOTICE DATED 3-11-2022 ISSUED BY THE 4TH RESPONDENT Exhibit-P6TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT UNDER SECTION 250 DATED 29-12-2020 TO FILE WRITTEN SUBMISSION4TH RESPONDENT UNDER SECTION 250 DATED 29-12-2020 TO FILE WRITTEN SUBMISSION Exhibit-P7TRUE COPY ACKNOWLEDGEMENT DATED NIL, OFTHE E-PROCEEDINGS IN RESPONSE TO EXHIBIT P6THE E-PROCEEDINGS IN RESPONSE TO EXHIBIT P6 Exhibit-P8TRUE COPY OF THE RESPONSE FILED DATED NIL, IN RESPONSE TO THE NOTICE DATED 3-11-2022 ISSUED BY THE 4TH RESPONDENTNIL, IN RESPONSE TO THE NOTICE DATED 3-11-2022 ISSUED BY THE 4TH RESPONDENT Exhibit-P9TRUE COPY OF THE DEMAND NOTICE DATED 15.11.2022 ISSUED BY THE 1ST RESPONDENT15.11.2022 ISSUED BY THE 1ST RESPONDENT Exhibit-P10TRUE COPY OF THE RESPONSE TO EXHIBIT-P9 Exhibit-P11 Exhibitp-P12 Exhibit-P13 NOTICE FILED DATED NIL TRUE COPY OF THE PHYSICAL LETTER ALSO FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 24.11.2022 IN RESPONSETO EXHIBIT-P9 NOTICE TRUE COPY OF THE BANK STATEMENT FROM DHANALAXMI BANK FROM 1ST APRIL 2015 TO 31 MARCH 2016 (FINANCIAL YEAR 2015-16) TRUE COPY OF THE BANK STATEMENT FROM STATE BANK OF INDIA FOR THE RELEVANT PERIOD