Wp(C)/16099/2021 Of Nazarudheen Mohammed v. The Commissioner Of Income Tax (Appeals) Iii

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN WEDNESDAY, THE 11 DAY OF AUGUST 2021 / 20TH SRAVANA, 1943WP(C) NO. 16099 OF 2021 PETITIONER: NAZARUDHEEN MOHAMMED,AGED 64 YEARSS/O. MOHAMMED ABDUL KHADER, TC 36/1335 (1), JIHAS MANZIL, AZIZ NAGAR, VALLAKADAVU P.O, THIRUVANANTHAPURAM.BY ADV BABU S. NAIR1THE COMMISSIONER OF INCOME TAX (APPEALS) IIIG51, PARAPILLY LANE, MANORAMA JUNCTION, PANAMPILLY NAGAR, ERNAKULAM DISTRICT, PIN 682 0362THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, KOWDIAR P.O, THIRUVANANTHAPURAM, PIN-695 003 RESPONDENTS: SRI. JOSE JOSEPH - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Court with a limited plea that the 1[st] respondent be directed to take up Ext.P3 Appeal, alongwith Ext.P4 application for stay, preferred by him against Ext.P1assessment order and issue appropriate orders thereon, asexpeditiously as is possible. 2.In response to the submissions of the petitioner, madeby his learned counsel – Smt.Smitha Babu, the learned StandingCounsel for the respondents – Sri.Jose Joseph, submitted thatthere is no legal impediment in the 1[st] respondent taking upExt.P4 application for stay filed by the petitioner and to dispose itof, within a time frame that this Court may fix. In the afore circumstances, I order this writ petition and direct the 1[st] respondent to take up Ext.P4 application of thepetitioner and dispose it of, after following due procedure andafter affording necessary opportunity of being heard to thepetitioner, as expeditiously as is possible, but not later than onemonth from the date of receipt of a copy of this judgment. To enable the afore exercise to be completed within the time frame granted above, I direct the petitioner to mark appearancebefore the 1[st] respondent at 11 A.M. on 17.08.2021; on which day,said Authority will either hear him or fix an appropriate day forhearing, so as to complete the proceedings as directed above. Needless to say, until such time as the afore exercise iscompleted and the resultant order communicated to the petitioner,all coercive action based on Ext.P1 assessment order and Ext.P2demand notice will stand deferred. Sd/- DEVAN RAMACHANDRAN JUDGE APPENDIX OF WP(C) 16099/2021 PETITIONER'S EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER ISSUED BYTHE 2ND RESPONDENT AGAINST THE PETITIONER DT. 21.06.2021. Exhibit P2TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED, 21.6.2021.THE 2ND RESPONDENT DATED, 21.6.2021. Exhibit P3TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED, 12.07.2021PETITIONER BEFORE THE FIRST RESPONDENT DATED, 12.07.2021 Exhibit P4TRUE COPY OF THE APPLICATION FOR STAY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DT, 31.7.2021.SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DT, 31.7.2021. Exhibit P5TRUE COPY OF THE POSTAL RECEIPTS ISSUED BY THE POSTAL DEPARTMENT, DATED 16.7.2021.THE POSTAL DEPARTMENT, DATED 16.7.2021. Exhibit P6TRUE COPY OF THE TRACK CONSIGNMENT FORM OF THE POSTAL DEPARTMENT.THE POSTAL DEPARTMENT. Exhibit P7TRUE COPY OF THE COVERING LETTER SENT ALONGWITH THE APPEAL BY THE PETITIONER. RESPONDENTS'EXHIBITS:- NIL //TRUE COPY// P.A. TO JUDGE