Wp(C)/20204/2023 Of Thekkinian Poulose Varkey v. Assistant Commissioner Of Income Tax

WP(C) No.20204 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 21 DAY OF JUNE 2023 / 31ST JYAISHTA, 1945WP(C) NO. 20204 OF 2023 PETITIONER/S: THEKKINIAN POULOSE VARKEYT.P. CONSTRUCTION AVM COMPLEX, CHIRANGARA, KORATTY SOUTH P.O. THRISSUR, KERALA, PIN - 680308BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIRANJANA A. RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 2(1), THRISSUR, PIN - 6800012COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE NEW DELHI, PIN - 1100013COMMISSIONER OF INCOME TAXDCIT CIRCLE 1(1), THRISSUR, PIN - 680001BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.20204 of 2023 C.S DIAS,J. --------------------------- WP(C) No.20204 of 2023 ----------------------------- Dated this the 21[st] day of June, 2023[ .] JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts P3 and P5 appeals along withExts P4 and P6 stay petitions. 2. The petitioner’s case is that, aggrieved by Exts P1 assessment and Ext P2 penalty order, the petitioner haspreferred Exts P3 and P5 appeals before the second respondenton 18.12.2019 and 29.4.2020, respectively. Subsequently, the petitioner has filed Exts P4 and P6 stay petitions on 1.1.2020and 9.4.2020, respectively, in Exts P3 and P5 appeals. Thesecond respondent has not considered the stay petitions. Nowthe third respondent has issued Ext P7 notice, threatening toenforce Exts P1 and P2. If the respondents proceed with Ext WP(C) No.20204 of 2023 P7 notice, it would cause severe prejudice and hardship to the petitioner. Hence, the writ petition. 3. Heard; Sri.Anil D Nair, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counselappearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts P4 and P6 stay petitions are pending consideration before the secondrespondent, I deem it appropriate to order the writ petition asfollows: (i) The second respondent is directed to consider and dispose of Exts P4 and P6 stay petitions, in accordance with law and as expeditiously as possible, at any rate, within aperiod of three months from the date of receipt of a certifiedcopy of the judgment, after affording the petitioner anopportunity of being heard. WP(C) No.20204 of 2023 (ii) Needless to mention that if the second respondent proposes to pass a conditional order of stay, he shall statereason for the same. (iii) Until such time orders are passed on Exts P4 and P6 stay petitions, all further proceedings pursuant to Exts P1, P2 and P7 shall stand deferred. SD/- sks/21.6.2023 C.S.DIAS, JUDGE WP(C) No.20204 of 2023 APPENDIX OF WP(C) 20204/2023