Wp(C)/16836/2023 Of K.d. Vijay Hari v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 29 DAY OF MAY 2023 / 8TH JYAISHTA, 1945 WP(C) NO. 16836 OF 2023 PETITIONER: K.D. VIJAY HARI,AGED 47 YEARS, S/O, KOZHIPARAMBIL DAMODARAN,PROPRIETOR, LORD KRISHNA HOUSE, SOUTH AMMAN KOVIL, M.G.ROAD, THRISSUR-680001, RESIDING AT KOZHIPARAMBIL HOUSE, NEAR EVANUR TEMPLE, PERINGAVU, CHEROR P.O., THRISSUR, PIN - 680008 BY ADVS.N.MURALEEDHARAN NAIRANTONY JONES RESPONDENTS: 1THE INCOME TAX OFFICER,NATIONAL E- ASSESSMENT CENTRE, NEW DELHI, PIN - 110001NATIONAL E- ASSESSMENT CENTRE, NEW DELHI, PIN - 110001 2THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110001NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110001 3THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1),RANGE-2, AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001RANGE-2, AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001 OTHER PRESENT: BY SRI.JOSE JOSEPH (S.C.) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 29[th ] day of May, 2023JUDGMENT The writ petition is filed to direct the secondrespondent to consider and dispose of Ext.P3 appeal andExt.P4 stay petition, expeditiously. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order and Ext.P2 demand notice, he haspreferred Ext.P3 appeal and Ext.P4 stay petition beforethe second respondent. Although Ext.P4 stay petitionwas filed on 15.5.2023, the same is left unattended. Therespondents are threatening to the enforcement ofExt.P2 demand notice. Hence, the writ petition. 3. Heard; Sri. N.Muraleedharan Nair, the learnedcounsel appearing for the petitioner and Sri. JoseJoseph, the counsel appearing for the respondents. 4. Having considered the fact that Exts.P3 appealand P4 stay petition are pending, and the respondentsare proposing to proceed with Ext.P2 demand notice, I deem it appropriate to dispose of the writ petition in thefollowing manner:- (i) The second respondent shall consider and dispose of Ext.P4 stay petition, in accordance with lawand as expeditiously as possible, at any rate within aperiod of two months from the date of receipt of acertified copy of the judgment, after affording thepetitioner an opportunity of being heard. (ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for thesame. (iii) Until such time orders are passed on Ext.P4stay petition, all further proceedings pursuant to Exts.P1and P2 shall be kept in abeyance. Sd/- C.S.DIAS, JUDGE APPENDIX OF WP(C) 16836/2023 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER PASSEDBY THE 1ST RESPONDENT UNDER THE INCOME TAX ACT FOR THE YEAR 2018-19 DATED 28.04.2021 Exhibit P2 TRUE COPY OF THE DEMAND NOTICE ISSUED BYTHE 1ST RESPONDENT DATED 28.04.2021 Exhibit P3TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12.10.2021 Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTDATED 15.05.2023