Wp(C)/15922/2021 Of Shamsudheen.t.r v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 6 DAY OF AUGUST 2021 / 15TH SRAVANA, 1943 WP(C) NO. 15922 OF 2021 PETITIONER/S: SHAMSUDHEEN.T.R., S/O. RAHEEM, THOPPITHODI HOUSE, CHEROOR. P.O, THRISSUR DISTRICT. BY ADV O.D.SIVADAS RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS)AYAKAR BHAVAN, ERNAKULAM, PIN -682 018 2THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOCHI, PIN – 682 018SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 15922 OF 2021 2 JUDGMENT Heard both sides. 2. Learned counsel appearing for the petitioner submits that the petitioner has challenged the assessment order for the year2015-16 by filing an appeal in the year 2018. He submits that theappeal is pending right from the year 2018. Therefore, therespondents be directed to decide the appeal within a time boundmanner. 3. Learned Standing Counsel appearing for the respondents submits that if the appeal is pending, then the same can be directedto be decided within a period of six months. 4.However, the learned counsel appearing for the petitionersubmits that the appeal is of the year 2018 and it needs to bedisposed of expeditiously. In this view of the matter, the writ petition is disposed of, directing the concerned respondent to decide the appeal (Ext.P2)challenging the assessment order, within a period of four months WP(C) NO. 15922 OF 2021 3 from the date of receipt of a copy of this judgment. The petitioner to cooperate with the respondents in expeditious disposal of theappeal. The parties to act upon the authenticated copy of thisjudgment. SD/- ajt A.M.BADAR JUDGE WP(C) NO. 15922 OF 2021 4 PETITIONER'S EXHIBITS APPENDIX OF 15922 OF 2021 EXHIBIT P1 – TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 ISSUED BY THEASSESSING OFFICER DATED 31.12.2017EXHIBIT P2 – TRUE COPY OF THE STATUTORY APPEAL PREFERRED AGAINST EXT.P1 ASSESSMENTORDER FOR THE PERIOD 2015-16 BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED27.01.2018