Wp(C)/17046/2024 Of Thuppilikai Hamza v. The Commissioner Of Income Tax (Appeals)-Iii

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMANMONDAY, THE 27 DAY OF MAY 2024 / 6TH JYAISHTA, 1946 WP(C) NO. 17046 OF 2024 PETITIONER: THUPPILIKAI HAMZA,AGED 63 YEARS S/O.ALAVIKUTTY, RESIDING AT VALAPPIL HOUSE, ABDU RAHIMANNAGAR, AR NAGAR S.O, TIRURANGADI, MALAPPURAM DISTRICT, PIN – 676 305. BY ADVS. ANOOP V.NAIRTANOOSHA PAULROHITH C.AVANTHIKA R. RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS)-III,OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) -III, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN – 682 036. OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) -III, 2ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - I,AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673 001. 3ASSESSMENT OFFICER / ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I,OFFICE OF THE ASSISTANT COMMISSIONER INCOME TAX CENTRAL CIRCLE - I AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673 001. 4COMMISSIONER OF INCOME TAX (APPEALS) ,NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI, PIN – 110 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P3, the Assessment Order for the year 2011-2012, 2012-13, 2013-14, 2014-15, 2015-16 and 2019 to 2020, the petitioner preferred Exts.P3 to P3(e) appeals before the 1[st] respondent. The 1[st] respondent vide Ext.P1 order stayed the demand pursuant to the assessment orders on condition that, the petitionerdeposits 10% of the amount demanded in 12 equalmonthly instalments. The petitoiner has paid 3instalments. 2. The learned Counsel for the petitioner submits that the petitioner will continue to pay the instalmentsas directed in Ext.P1 till the disposal of the appeals.However, it is prayed that the appeals may be directedto be disposed of expeditiously. : 4 : 4.Heard the learned Counsel for the petitioner and the learned Standing Counsel for respondents. Since Exts.P3 to P3(e) are statutory appeals, there will be a direction to the 1[st] respondent to dispose of the said appeals within a period of three months. The petitioner shall continue to pay the instalments directedto be paid in Ext.P1 order till the disposal of the appealsand subject to the result thereof. With this direction the writ petition is disposed of. There shall not be any coercive steps against thepetitioner if the instalments as directed in Ext.P1 aremade till the disposal of the appeals. Sd/- MURALI PURUSHOTHAMAN JUDGE : 5 : APPENDIX OF WP(C) 17046/2024 PETITIONER EXHIBITS EXHIBIT P1TRUE COPY OF THE ORDER PASSED BY THE 1STRESPONDENT DT: 28.02.2024 FOR THE ASSESSMENTYEARS 2011-12, 2012-13, 2013-14, 2014-15, 2015-16AND 2019-2020.RESPONDENT DT: 28.02.2024 FOR THE ASSESSMENTYEARS 2011-12, 2012-13, 2013-14, 2014-15, 2015-16AND 2019-2020. EXHIBIT P2TRUE COPY OF THE JUDGMENT PASSED BY THEHON'BLE HIGH COURT IN WP(C) NO. 26516 OF 2023DT: 16.08.2023.HON'BLE HIGH COURT IN WP(C) NO. 26516 OF 2023DT: 16.08.2023. EXHIBIT P3TRUE COPY OF THE APPEAL FILED UNDER FORM 35ALONG WITH STATEMENT OF FACTS AND GROUNDS,FILED BEFORE THE 1ST RESPONDENT DATED03.05.2023 FOR THE ASSESSMENT YEARS 2011-12.ALONG WITH STATEMENT OF FACTS AND GROUNDS,FILED BEFORE THE 1ST RESPONDENT DATED03.05.2023 FOR THE ASSESSMENT YEARS 2011-12. EXHIBIT P3 (a)TRUE COPY OF THE APPEAL UNDER FORM 35 ALONGWITH STATEMENT OF FACTS AND GROUNDS FILEDBEFORE THE 1ST RESPONDENT DATED 03.05.2023FOR THE ASSESSMENT YEARS 2012-13.WITH STATEMENT OF FACTS AND GROUNDS FILEDBEFORE THE 1ST RESPONDENT DATED 03.05.2023FOR THE ASSESSMENT YEARS 2012-13. EXHIBIT P2TRUE COPY OF THE JUDGMENT PASSED BY THEHON'BLE HIGH COURT IN WP(C) NO. 26516 OF 2023DT: 16.08.2023.HON'BLE HIGH COURT IN WP(C) NO. 26516 OF 2023DT: 16.08.2023. EXHIBIT P3TRUE COPY OF THE APPEAL FILED UNDER FORM 35ALONG WITH STATEMENT OF FACTS AND GROUNDS,FILED BEFORE THE 1ST RESPONDENT DATED03.05.2023 FOR THE ASSESSMENT YEARS 2011-12.ALONG WITH STATEMENT OF FACTS AND GROUNDS,FILED BEFORE THE 1ST RESPONDENT DATED03.05.2023 FOR THE ASSESSMENT YEARS 2011-12. EXHIBIT P3 (a)TRUE COPY OF THE APPEAL UNDER FORM 35 ALONGWITH STATEMENT OF FACTS AND GROUNDS FILEDBEFORE THE 1ST RESPONDENT DATED 03.05.2023FOR THE ASSESSMENT YEARS 2012-13.WITH STATEMENT OF FACTS AND GROUNDS FILEDBEFORE THE 1ST RESPONDENT DATED 03.05.2023FOR THE ASSESSMENT YEARS 2012-13. EXHIBIT P3 (b)TRUE COPY OF THE APPEAL UNDER FORM 35 ALONGWITH STATEMENT OF FACTS AND GROUNDS FILEDBEFORE THE 1ST RESPONDENT DATED 03.05.2023FOR THE ASSESSMENT YEARS 2013-14.WITH STATEMENT OF FACTS AND GROUNDS FILEDBEFORE THE 1ST RESPONDENT DATED 03.05.2023FOR THE ASSESSMENT YEARS 2013-14. EXHIBIT P3(c)TRUE COPY OF THE APPEAL UNDER FORM 35 FILEDBEFORE THE 1ST RESPONDENT DATED 03.05.2023FOR THE ASSESSMENT YEARS 2014-15.BEFORE THE 1ST RESPONDENT DATED 03.05.2023FOR THE ASSESSMENT YEARS 2014-15. EXHIBIT P3(d)TRUE COPY OF THE APPEAL UNDER FORM 35 FILEDALONG WITH STATEMENT OF FACTS AND GROUNDSFILED BEFORE THE 1ST RESPONDENT DATED03.05.2023 FOR THE ASSESSMENT YEARS 2015-16.ALONG WITH STATEMENT OF FACTS AND GROUNDSFILED BEFORE THE 1ST RESPONDENT DATED03.05.2023 FOR THE ASSESSMENT YEARS 2015-16. EXHIBIT P3(e)TRUE COPY OF THE APPEAL UNDER FORM 35 FILEDALONG WITH STATEMENT OF FACTS AND GROUNDSFILED BEFORE THE 1ST RESPONDENT DATED03.05.2023 FOR THE ASSESSMENT YEARS 2019-2020.ALONG WITH STATEMENT OF FACTS AND GROUNDSFILED BEFORE THE 1ST RESPONDENT DATED03.05.2023 FOR THE ASSESSMENT YEARS 2019-2020. WP(C) NO. 17046 OF 2024 : 6 : EXHIBIT P4TRUE COPY OF THE DEMAND NOTICE ISSUED BYTHE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEAR 2011-12.THE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEAR 2011-12. EXHIBIT P4(a)TRUE COPY OF THE DEMAND NOTICE ISSUED BYTHE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEARS 2012-13.THE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEARS 2012-13. EXHIBIT P4(b)TRUE COPY OF THE DEMAND NOTICE ISSUED BYTHE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEARS 2013-14.THE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEARS 2013-14. EXHIBIT P4(c)TRUE COPY OF THE DEMAND NOTICE ISSUED BYTHE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEARS 2014-15.THE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEARS 2014-15. EXHIBIT P4(d)TRUE COPY OF THE DEMAND NOTICE ISSUED BYTHE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEARS 2015-16.THE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEARS 2015-16. EXHIBIT P4(e)TRUE COPY OF THE DEMAND NOTICE ISSUED BYTHE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEARS 2019-2020.THE 2ND RESPONDENT DATED 31.03.2023 FOR THEASSESSMENT YEARS 2019-2020. EXHIBIT P5TRUE COPY OF THE CHALLAN RECEIPT DATED16.04.2024 FOR THE ASSESSMENT YEARS 2013-2014.16.04.2024 FOR THE ASSESSMENT YEARS 2013-2014. EXHIBIT P(a)TRUE COPY OF THE CHALLAN RECEIPT DATED14.03.2024 FOR THE ASSESSMENT YEARS 2019-2020.14.03.2024 FOR THE ASSESSMENT YEARS 2019-2020. EXHIBIT P5(b)TRUE COPY OF THE CHELLAN RECEIPT DATED16.05.2024 FOR THE ASSESSMENT YEAR 2015-16.16.05.2024 FOR THE ASSESSMENT YEAR 2015-16.