Wp(C)/11320/2018 Of K.p.johny v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 4TH DAY OF APRIL 2018 / 14TH CHAITHRA, 1940 WP(C).No. 11320 of 2018 PETITIONER(S) K.P.JOHNY S/O. POULOSE, MANAPPURAM HOUSE, HOSPITAL RAOD, CHALAKKUDY, THRISSUR - 680 307. BY ADV.SRI.K.S.HARIHARAN NAIR RESPONDENT(S): 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), 3RD FLOOR, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-04-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1. COPY OF ASSESSMENT ORDER DATED 14.12.2017 ISSUED BY THE 1ST RESPONDENT FOR THE FINANCIAL YEAR 2009-10 (ASSESSMENT YEAR 2010-11)EXHIBIT P1 (A). COPY OF ASSESSMENT ORDER DATED 14.12.2017 ISSUED BY THE 1ST RESPONDENT FOR THE FINANCIAL YEAR 2010-11 (ASSESSMENT YEAR 2011-12)EXHIBIT P1 (B). COPY OF ASSESSMENT ORDER DATED 14.12.2017 ISSUED BY THE 1ST RESPONDENT FOR THE FINANCIAL YEAR 2013-14 (ASSESSMENT YEAR 2014-15)EXHIBIT P2. COPY OF APPEAL MEMORANDUM DATED 03.02.2018 AGAINST EXT. P1EXHIBIT P2 (A). COPY OF APPEAL MEMORANDUM DATED 03.02.2018 AGAINST EXT. P1 (A)EXHIBIT P2 (B). COPY OF APPEAL MEMORANDUM DATED 03.02.2018 AGAINST EXT. P1 (B)EXHIBIT P3. COPY OF COMMON INTIMATION FOR STAY IN THE APPEAL SUBMITTED BEFORE 1ST RESPONDENT 05.03.2018 FOR THE FINANCIAL YEARS 2009-10,2010-11 AND 2013-14EXHIBIT P4. COPY OF INTIMATION RECEIVED FROM THE 1ST RESPONDENT DATED 01.03.2018 REGARDING EXT. P3EXHIBIT P5. COPY OF THE STAY PETITION ON STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE FINANCIAL YEAR 2009-10 DATED 12.03.2018EXHIBIT P5 (A). COPY OF THE STAY PETITION ON STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE FINANCIAL YEAR 2010-11 DATED 12.03.2018EXHIBIT P5 (B). COPY OF THE STAY PETITION ON STATUTORY APPEAL BEFORE THE 2ND RESPONDENT FOR THE FINANCIAL YEAR 2013-14 DATED 12.03.2018 RESPONDENT'S EXHIBITS :NIL //TRUE COPY// SKS SD/- P.A. TO JUDGE P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.11320 of 2018 ------------------------------------------------- Dated this the 4[th] day of April, 2018 J U D G M E N T Petitioner is an assessee under the Income Tax Act(the Act) on the rolls of the first respondent. Aggrieved byExt.P1 series assessment orders, the petitioner preferred Ext.P2series appeals before the second respondent. Ext.P5 seriesare the applications for stay preferred by the petitioner inExt.P2 series appeals. The grievance of the petitioner in thewrit petition concerns the delay on the part of the secondrespondent in passing orders on the applications for stay. It isalleged by the petitioner in the writ petition that proceedingshave already been initiated for realisation of the amountscovered by Ext.P1 series orders. The petitioner, therefore,seeks appropriate directions in this regard, in this writ petition. 2.Heard the learned counsel for the petitioner asalso the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of thecase, I deem it appropriate to dispose of the writ petition 2.Heard the learned counsel for the petitioner asalso the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of thecase, I deem it appropriate to dispose of the writ petition directing the second respondent to take a decision on theapplications for stay, within two months from the date of receiptof a copy of this judgment. Ordered accordingly. This shall bedone untrammelled by the orders, if any, passed by thecompetent authorities under the Act in exercise of their powersunder sub-section (6) of Section 220 of the Act. Needless to saythat until orders are passed on the applications for stay, furtherproceedings for realisation of the amounts covered by Ext.P1series assessment orders shall be deferred. Sd/- P.B.SURESH KUMAR, JUDGE. SKS