Wp(C)/10256/2020 Of Raju Joseph Vayalat v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE AMIT RAWAL MONDAY, THE 25 DAY OF MAY, 2020/4TH JYAISHTA, 1942W.P(C).NO. 10256 OF 2020 PETITIONER RAJU JOSEPH VAYALAT, S/O JOSEPH VAYALAT, HOUSE NO. 1/262, VAYALAT HOUSE, FORT KOCHI, ERNAKULAM DISTRICT, PIN – 682 001 BY ADVOCATE SHRI.O.D. SIVADAS RESPONDENTS: 1.THE COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, PANAMPILLY NAGAR, PANAMPILLY NAGAR 682036. 2.THE INCOME TAX OFFICER, WARD 2(5),NON CORPORATE, KOCHI 682 001. BY ADVOCATE SHRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION HAVING COME UP FOR ADMISSION ON25.05.2020, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: JUDGMENT Petitioner, a business man preferred an appeal against the assessment order Ext.P1. The predicament of the petitioner is writ large as there is no adjudication onthe appeal. It is in these circumstances the extraordinary writ jurisdiction of this Court under Article 226has been invoked. 2. Issue notice before admission. Sri.Christopher Abraham, learned Standing Counsel appearing for theIncome Tax Department submits that there would not bean aversion to the Commissioner of Income Tax Appeal,in case an appropriate direction is issued for theadjudication of the appeal. Having heard the learned counsel for the partiesand appraised the paper book and without commentingon the merits of the matter, I dispose of this writ petition W.P.(C).No.10256/20 with a direction to the 1[st] respondent to take a call onthe appeal Ext.P2 or interim application preferredagainst the assessment order as expeditiously aspossible, within a period of one month from the date ofreceipt of a copy of this judgment, after affording anopportunity of hearing to the petitioner in accordancewith law. Till such time, coercive action if any pertainingto Ext.P1 order is ordered to be kept in abeyance. It ismade clear that the interim direction shall be operativeonly till the adjudication of the appeal. With the aforementioned direction, this writ petitionis disposed of. Sd/- nak AMIT RAWAL JUDGE APPENDIX PETITIONERS’ EXHIBITS: EXHIBIT-P1: TRUE COPY OF THE ORDER ISSUED BY THE ASSESSING OFFICER FOR THE ASSESSMENT YEAR 2013-14 ALONG WITH THE DEMAND NOTICE DATED 28.03.2016 EXHIBIT-P2: TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P1 ASSESSMENT ORDER FOR THE PERIOD 2013-14 BY THE PETITIONER BEFORE THE 1 RESPONDENT DATED 27.04.2016