Wp(C)/20796/2023 Of Kadangode Panchayath Multipurpose Co-Operative Society Ltd v. The Commissioner Of Income Tax(Appeals)

WP(C) No.20796 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 27 DAY OF JUNE 2023 / 6TH ASHADHA, 1945 WP(C) NO. 20796 OF 2023 PETITIONER/S: KADANGODE PANCHAYATH MULTIPURPOSE CO-OPERATIVE SOCIETY LTD NO.R1121, REPRESENTED BY ITS SECRETARY, KADANGODE, CHIRAMANAGAD P.O, THRISSUR DISTRICT, PIN - 680604BY ADVS.ARUN KUMAR.PTHIYYANNOOR RAMAKRISHNANAMBIKA RADHAKRISHNANKAVYA SURESH RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX(APPEALS)I.S PRESS ROAD, KOCHI, PIN - 6820182INCOME TAX OFFICERWARD 1& TPS, GURUVAYOOR CITY PLAZA, INCOME TAX OFFICE, WEST NADA, GURUVAYOOR , THRISSUR DISTRICT, PIN - 6801013COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, 245-A, NORTH BLOCK, NEW DELHI - 110001. (ADDITIONAL THIRD RESPONDENT IS IMPLEADED AS PER ORDER DATED 27.6.2023 IN IA 1/2023)SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.20796 of 2023 C.S DIAS,J. --------------------------- WP(C) No.20796 of 2023 ----------------------------- Dated this the 27[th] day of June, 2023[ .] JUDGMENT The writ petition is filed to direct the additional third respondent to consider and dispose of Exts P2 and P3 appealsalong with Exts P5 and P6 stay petitions. 2. The petitioner’s case is that, aggrieved by Ext P1 final order, the petitioner has preferred Exts P2 and P3 appeals before the first respondent on 18.10.2022 and 7.2.2022, respectively. The petitioner thereafter preferred Exts P5 and P6stay petitions in the above appeals in view of Ext P4 noticeissued by the second respondent. The petitioner apprehendsthat during the pendency of Exts P5 and P6, the respondentsmay enforce Ext P1 final order through Ext P4 notice. Hence,the writ petition. WP(C) No.20796 of 2023 3. Heard; Sri.Arun Kumar, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learnedcounsel appearing for the respondents. 4. Sri.Jose Joseph, on instructions, submitted that even though the appeals were preferred before the first respondent, in view of the migration, the same have been transferred to the third respondent. Hence, the appeals and stay petitions are nowpending consideration before the third respondent. 5.Having considered the pleadings and materials on record and taking note of the fact that Exts P2 and P3 appeals and Exts P5 and P6 stay petitions submitted by the petitioner is pending consideration before the third respondent, I deem itappropriate to order the writ petition as follows: (i) The third respondent is directed to consider and dispose of Exts P5 and P6 stay petitions, in accordance with law and as expeditiously as possible, at any rate, within a period ofthree months from the date of receipt of a certified copy of the WP(C) No.20796 of 2023 judgment, after affording the petitioner an opportunity of being heard. (ii) If the third respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Exts P5 and P6 stay petitions, all further proceedings pursuant to Exts P1 andP4 shall stand deferred. SD/- sks/27.6.2023 C.S.DIAS, JUDGE WP(C) No.20796 of 2023 APPENDIX OF WP(C) 20796/2023