Wp(C)/17851/2024 Of Shibu Thomas v. Deputy Commissioner Of Income Tax Central Circle-2, Kochi

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN THURSDAY, THE 23 DAY OF MAY 2024 / 2ND JYAISHTA, 1946 WP(C) NO. 17851 OF 2024 PETITIONER/S: SHIBU THOMASAGED 56 YEARS RUBY ROYAL GARDENS, CHOOZHAMBALA, MUKKOLAKKAL, TRIVANDRUM,PIN - 695003BY ADV S.ARUN RAJ RESPONDENTS: 1DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, KOCHIKANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD, ERNAKULAM, KOCHI, PIN - 682011KANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD, ERNAKULAM, KOCHI, PIN - 682011 2ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, KOCHIKOCHI KANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD, ERNAKULAM, KOCHI, PIN - 682011ERNAKULAM, KOCHI, PIN - 682011 3COMMISSIONER OF INCOME TAX (APPEALS)-III POORNIMA BUILDING, PANAMPILLY NAGAR, KOCHI, PIN - 682036 4TAX RECOVERY OFFICER TRO (CENTRAL), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018ERNAKULAM, KOCHI, PIN - 682018 5THE CHIEF COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, CENTRAL REVENUE BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682018AAYAKAR BHAVAN, CENTRAL REVENUE BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682018 S.C. SRI. NAVANEETH N.NATH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.05.2024, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WPC 17851/2024 JUDGMENT Against Ext.P1 to P5 assessment orders for theassessment years 2015-16, 2016-17, 2017-18, 2020-21and 2021-22, the petitioner has preferred Exts.P6 to P10appeals along with applications to condone the delaybefore the 3[rd] respondent. The petitioner has alsopreferred Exts.P16 to P20 stay petitions. Apart from thesame, the petitioner has preferred Exts.P11 to P15rectification applications against Exts.P1 to P5assessment orders. The limited prayer of the petitionerin this writ petition is for consideration of Exts.P16 toExt.P20 stay petitions. 2.Since Exts.P6 to P10 are statutory appeals,there will be a direction to the 3[rd] respondent to considerthe applications of the petitioner for condonation of delayin filing the appeal expeditiously. If the delay is WPC 17851/2024 condoned, Exts.P16 to P20 stays petitions shall beconsidered expeditiously thereafter. The entire exerciseshall be completed within a period of two months fromthe date of receipt of a copy of this judgment.With this direction, the writ petition is disposed of. Thecontentions of the petitioner as regards the rectificationapplications are left open. Till such time Exts.P16 to P20stay petitions are considered, there will be a stay ofrecovery proceedings against the petitioner. Sd/- MURALI PURUSHOTHAMAN JUDGE al/-. WPC 17851/2024 APPENDIX OF WP(C) 17851/2024 WPC 17851/2024 THE ACT FOR THE AY 2016-17 FILED BEFORE THE1ST RESPONDENT1ST RESPONDENT WPC 17851/2024 condoned, Exts.P16 to P20 stays petitions shall beconsidered expeditiously thereafter. The entire exerciseshall be completed within a period of two months fromthe date of receipt of a copy of this judgment.With this direction, the writ petition is disposed of. Thecontentions of the petitioner as regards the rectificationapplications are left open. Till such time Exts.P16 to P20stay petitions are considered, there will be a stay ofrecovery proceedings against the petitioner. Sd/- MURALI PURUSHOTHAMAN JUDGE al/-. WPC 17851/2024 APPENDIX OF WP(C) 17851/2024 WPC 17851/2024 THE ACT FOR THE AY 2016-17 FILED BEFORE THE1ST RESPONDENT1ST RESPONDENT Exhibit P13A TRUE COPY OF THE RECTIFICATION PETITIONDATE 15-3-2023 FILED UNDER SECTION 154 OF THEACT FOR THE AY 2017-18 FILED BEFORE THE 1STRESPONDENTDATE 15-3-2023 FILED UNDER SECTION 154 OF THEACT FOR THE AY 2017-18 FILED BEFORE THE 1STRESPONDENTExhibit P14A TRUE COPY OF THE RECTIFICATION PETITIONDATED 15-3-2023 FILED UNDER SECTION 154 OFTHE ACT FOR THE AY 2020-21 FILED BEFORE THE2ND RESPONDENTDATED 15-3-2023 FILED UNDER SECTION 154 OFTHE ACT FOR THE AY 2020-21 FILED BEFORE THE2ND RESPONDENTExhibit P15A TRUE COPY OF THE RECTIFICATION PETITIONDATED 15-3-2023 FILED UNDER SECTION 154 OFTHE ACT FOR THE AY 2021-22 FILED BEFORE THE2ND RESPONDENTDATED 15-3-2023 FILED UNDER SECTION 154 OFTHE ACT FOR THE AY 2021-22 FILED BEFORE THE2ND RESPONDENTExhibit P16A TRUE COPY OF THE STAY PETITION DATED 20-3-2023 FOR THE AY 2015-16 FILED BEFORE THE 3RDRESPONDENT:- CIT (APPEALS)-III, KOCHI, INEXHIBIT P-6 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-1 ASSESSMENTORDER2023 FOR THE AY 2015-16 FILED BEFORE THE 3RDRESPONDENT:- CIT (APPEALS)-III, KOCHI, INEXHIBIT P-6 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-1 ASSESSMENTORDERExhibit P17A TRUE COPY OF THE STAY PETITION DATED 15-3-2023 FOR THE AY 2016-17 FILED BEFORE THE 3RDRESPONDENT:- CIT (APPEALS)-III, KOCHI, INEXHIBIT P-7 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-2 ASSESSMENTORDER2023 FOR THE AY 2016-17 FILED BEFORE THE 3RDRESPONDENT:- CIT (APPEALS)-III, KOCHI, INEXHIBIT P-7 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-2 ASSESSMENTORDERExhibit P18A TRUE COPY OF THE STAY PETITION DATED 15-3- A TRUE COPY OF THE STAY PETITION DATED 15-3-2023 FOR THE AY 2017-18 FILED BEFORE THE 3RDRESPONDENT:- CIT (APPEALS)-III, KOCHI INEXHIBIT P-8 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-3 ASSESSMENTORDER2023 FOR THE AY 2017-18 FILED BEFORE THE 3RDRESPONDENT:- CIT (APPEALS)-III, KOCHI INEXHIBIT P-8 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-3 ASSESSMENTORDER Exhibit P19 A TRUE COPY OF THE STAY PETITION DATED 15-3-2023 FOR THE AY 2020-21 FILED BEFORE THE 3RDRESPONDENT:- CIT (APPEALS)-III, KOCHI INEXHIBIT P-9 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-4 ASSESSMENTORDER2023 FOR THE AY 2020-21 FILED BEFORE THE 3RDRESPONDENT:- CIT (APPEALS)-III, KOCHI INEXHIBIT P-9 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-4 ASSESSMENTORDER Exhibit P20 A TRUE COPY OF THE STAY PETITION DATED 15-3-2023 FOR THE AY 2021-22 FILED BEFORE THE 3RDRESPONDENT:- CIT (APPEALS)-III, KOCHI INEXHIBIT P-10 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-5 ASSESSMENTORDER2023 FOR THE AY 2021-22 FILED BEFORE THE 3RDRESPONDENT:- CIT (APPEALS)-III, KOCHI INEXHIBIT P-10 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-5 ASSESSMENTORDER Exhibit P21A TRUE COPY OF THE LETTER DATED 12-10-2023SUBMITTED BY THE PETITIONER TO THE 4THRESPONDENTSUBMITTED BY THE PETITIONER TO THE 4THRESPONDENTExhibit P22A TRUE COPY OF THE NOTICE DATED 9-5-2024ISSUED TO THE PETITIONER BY THE 4THRESPONDENTISSUED TO THE PETITIONER BY THE 4THRESPONDENT