Wp(C)/21062/2023 Of Thiroor Kuries Privatye Limited v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 3 DAY OF JULY 2023 / 12TH ASHADHA, 1945 WP(C) NO. 21062 OF 2023 PETITIONER: THIROOR KURIES PRIVATYE LIMITED THIROOR, MULAMKUNNATHUKAVU, TRICHUR REPRESENTED BY ITS CHAIRMAN SRI.K R RAMACHANDRAN, PIN - 680581 BY ADV ALAN PRIYADARSHI DEV RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERINCOME TAX/INCOME TAX OFFICER ASSESSNEBT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, 401, 2ND FLOOR, E-RAMP, JAWAHARLAL STADIUM, DELHI, PIN - 110003INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, 401, 2ND FLOOR, E-RAMP, JAWAHARLAL STADIUM, DELHI, PIN - 110003 2THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACLESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN - 110003 OTHER PRESENT: SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 3[rd ] day of July, 2023JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 appeal andExt.P3 stay petition, expeditiously. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order passed by the first respondent, thepetitioner has preferred Ext.P2 appeal before the secondrespondent on 1.4.2023. Along with Ext.P2 appeal, thepetitioner has also filed Ext.P3 stay petition. Thepetitioner’s apprehension is that during the pendency ofthe stay petition, respondents may enforce Ext.P1 order.Hence, the writ petition. 3. Heard; Sri. Alan Priyadarshi Dev, the learned counsel appearing for the petitioner and Sri.Jose Joseph,the learned counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 staypetition is pending consideration before the secondrespondent since 1.4.2023, I deem it appropriate todispose of the writ petition in the following manner:- (i) The second respondent is directed to considerand dispose of Ext.P3 stay petition, in accordance withlaw and as expeditiously as possible, at any rate within aperiod of three months from the date of receipt of acertified copy of the judgment, after affording thepetitioner an opportunity of being heard. (ii) If the second respondent proposes to pass aconditional order of stay, he shall state reasons for thesame. (iii) Until such time orders are passed on Ext.P3, all WP(C) NO. 21062 OF 2023 4 further proceedings pursuant to Ext.P1 shall standdeferred. Sd/- C.S.DIAS, JUDGE APPENDIX OF WP(C) 21062/2023 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR ASSESSMENT YEAR 2018-19 PASSED BY THE FIRST RESPONDENT DATED 13.03.2023 EXHIBIT P2 TRUE COPYOF MEMORANDUM OF APPEAL FILED BEFORE THE SECOND RESPONDENT DATED 01.04.2023 EXHIBIT-P3 TRUE COPY OF STAY PETITION FILED BEFORE THE SECOND RESPONDENT DATED 01..04.2023