Wp(C)/1837/2022 Of Benedict Simethy v. The Income Tax Officer

WP(C) NO. 1837 OF 2022 -1- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY WEDNESDAY, THE 19 DAY OF JANUARY 2022 / 29TH POUSHA, 1943WP(C) NO. 1837 OF 2022 PETITIONER: BENEDICT SIMETHYKADAVILAPARAMBIL HOUSE,SAMBALOOR, PALAYAMPARAMBU P.O.,THRISSUR DISTRICT – 680741 BY ADVS.G.HARIKUMAR (GOPINATHAN NAIR)AKHIL SURESH RESPONDENTS: 1. THE INCOME TAX OFFICER, CORPORATE CIR 2(1)OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN,SAKTHAN THAMPURAN NAGARMUNICIPAL OFFICE ROAD, THRISSUR – 680001OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN,SAKTHAN THAMPURAN NAGARMUNICIPAL OFFICE ROAD, THRISSUR – 680001 2. THE COMMISSIONER OF INCOME TAX (APPEALS)G-51, PARAPILLY LN, MANORAMA JUNCTIONGIRI NAGAR, PANAMPILLY NAGAR, KOCHI – 682036G-51, PARAPILLY LN, MANORAMA JUNCTIONGIRI NAGAR, PANAMPILLY NAGAR, KOCHI – 682036 BY SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON19.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 1837 OF 2022 -2- JUDGMENT This writ petition is filed by the petitioner basically seeking a direction to the 2[nd]respondent, i.e., TheCommissioner of Income Tax (Appeals), Kochi, to dispose ofExt.P7 appeal and Ext.P8 stay petition pending against Ext.P4regular income tax assessment. 2. Having heard learned counsel for the petitionerSri. Harikumar G Nair and learned standing counsel for theIncome Tax department Sri. Jose Joseph, this writ petition isdisposed of, directing the 2[nd] respondent or the competentauthority to consider and dispose of Ext.P8 stay petition, withina period of two months from the date of receipt of a copy of thisjudgment. Till such time, the coercive action if anycontemplated, shall be kept in abeyance. The writ petition is disposed of accordingly. Sd/- SHAJI P.CHALYJUDGE WP(C) NO. 1837 OF 2022 -3- APPENDIX OF WP(C) 1837 /2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF ITR FILED BY THE PETITIONER DATED 31.03.2018 FOR AY 2017-18Exhibit P2TRUE COPY OF NOTICE U/S 143(2) DATED 28.09.2018 ISSUED BY THE 1ST RESPONDENT Exhibit P3TRUE COPY OF NOTICE U/S 142(1) DATED 14.05.2019 ISSUED BY THE 1ST RESPONDENT Exhibit P4TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 ISSUED BY THE 1ST RESPONDENT DATED 19.12.2019 ALONG WITH THE DEMAND NOTICE Exhibit P5TRUE COPY OF APPLICATION FOR RECTIFICATIONDATED 17.01.2020 FILED BY THE PETITIONER'S Exhibit P6TRUE COPY OF ORDER DATED 12.03.2020 OF 1STRESPONDENT Exhibit P7TRUE COPY OF MEMORANDUM OF APPEAL DATED 23.01.2020 ALONG WITH THE ACKNOWLEDGMENT FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P8 TRUE COPY OF STAY PETITION DATED 17.01.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT.P7 APPEAL