Wp(C)/17868/2024 Of Ansa Thomas v. Assistant 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. 17868 OF 2024 PETITIONER/S: ANSA THOMASAGED 52 YEARS RUBY ROYAL GARDENS, CHOOZHAMBALA, MUKKOLAKKAL, TRIVANDRUM,PIN - 695003BY ADV S.ARUN RAJ RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, KOCHIKOCHI KANDOMLULATHY TOWERS, OPP. MAHARAJAS COLLEGE, M.G. ROAD, ERNAKULAM, KOCHI, PIN - 682011ERNAKULAM, KOCHI, PIN - 682011 2DEPUTY 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 3COMMISSIONER OF INCOME TAX (APPEALS)-III, KOCHI POORNIMA BUILDING, PANAMPILLY NAGAR, KOCHI, PIN - 6820364TAX 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 SC – SRI.NAVANEETH N. NATH. THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 23.05.2024, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WPC 17868/2024 JUDGMENT Against Exts.P1 to P3 assessment orders, for the assessment years 2015-16, 2016-17, and 2020-21, thepetitioner has preferred Exts.P4 to P6 appeals before the3[rd] respondent along with applications to condone thedelay. The petitioner has also preferred Exts.P10 to P12stay petitions. Apart from the same, the petitioner haspreferred Exts.P7 to P9 rectification applications againstExts.P1 to P3. The limited prayer of the petitioner inthis writ petition is for consideration of Exts.P10 toExt.P12 stay petitions. 2.Since Exts.P4 to P6 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 can becondoned, Exts.P10 to P12 stay petitions shall beconsidered expeditiously thereafter. The entire exercise WPC 17868/2024 including the consideration of the applications for condonation of delay as well as the consideration of thestay petitions, in case the delay is condoned, shall becompleted within a period of two months. With this direction, the writ petition is disposed of.The contention of the petitioner as regards rectificationapplications is left open. Till such time, Exts.P10-P12 staypetitions are considered, there will be a stay of recoveryproceedings against the petitioner. Sd/- MURALI PURUSHOTHAMAN JUDGE al/-. WPC 17868/2024 APPENDIX OF WP(C) 17868/2024 WPC 17868/2024 Exhibit P12 Exhibit P13 Exhibit P14 2023 FOR THE AY 2016-17 FILED BEFORE THE 3RDRESPONDENT:- CIT (APPEALS)-III, KOCHI, INEXHIBIT P-5 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-2 ASSESSMENTORDER 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-6 APPEAL, SEEKING STAY OF RECOVERYOF THE DEMAND BASED ON EXHIBIT P-3 ASSESSMENTORDER A TRUE COPY OF THE LETTER DATED 12-10-2023SUBMITTED BY THE PETITIONER TO THE 4THRESPONDENT A TRUE COPY OF THE NOTICE DATED 9-5-2024ISSUED TO THE PETITIONER BY THE 4THRESPONDENT