Wp(C)/21486/2023 Of Mandacheri Puthiyaveettil Manoharan v. Income Tax Officer, Ward-2, Kannur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 6 DAY OF JULY 2023 / 15TH ASHADHA, 1945 WP(C) NO. 21486 OF 2023 PETITIONER: 1MANDACHERI PUTHIYAVEETTIL MANOHARAN,AGED 60 YEARSVINAYASREE, KEEZHUR P.O, IRITTY, THALASSERY, KANNUR, PIN - 670703BY ADV S.ARUN RAJ RESPONDENTS: 1INCOME TAX OFFICER, WARD-2, KANNUR,AAYAKAR BHAVAN, KONNOTHUMCHAL, CHOVVA.P.O, KANNUR, PIN - 6700062JOINT COMMISSIONER OF INCOME TAXKANNUR RANGE, OFFICE OF JOINT COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KONNOTHUMCHAL,CHOVVA P.O, KANNUR, PIN - 6700063THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRENATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, DELHI, PIN - 1100014TAX RECOVERY OFFICER, AAYAKAR BHAVANMANANCHIRA, KOZHIKODE, PIN - 673001BY ADV SRI CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.S.DIAS, J. ------------------------- W.P.(C.) No.21486 of 2023------------------------- Dated this the 06[th] day of July, 2023 JUDGMENT The writ petition is filed to direct the thirdrespondent to consider and dispose of Exts.P2and P4 appeals along with Exts.P6 and P7 staypetitions, and until such time to defer furtherproceedings pursuant to Ext.P5 notice. 2. The petitioner's case is that, aggrieved byExt.P1 assessment order and Ext.P3 penaltyorder, the petitioner has preferred Exts.P2 andP4 appeals, respectively. Along with the appeals,the petitioner has also preferred Exts.P6 and P7stay petitions. In the meantime, the fourthrespondent has issued Ext.P5 notice threateningto enforce Exts.P1 and P3. The petitioner prays WPC No.21486 of 2023 that the third respondent may be directed toconsider and dispose of Exts.P6 and P7 staypetitions, expeditiously. 3. Heard; Sri.S.Arun Raj, the learned Counsel appearing for the petitioner and Sri.ChristopherAbraham, the learned Counsel appearing for therespondents. 4. Having considered the pleadings and materials on record and taking note of the factthat Exts.P6 and P7 stay petitions are pendingconsideration before the third respondent, Ideem it appropriate to dispose of the writpetition. Resultantly, the writ petition is ordered asfollows: (i) The third respondent is directed toconsider and dispose of Exts.P6 and P7 staypetitions, in accordance with law and asexpeditiously as possible, at any rate, within a WPC No.21486 of 2023 period of three months from the date of receipt ofa certified copy of this judgment, after affordingthe petitioner an opportunity of being heard. (ii) If the third respondent proposes to pass any conditional order of stay, he shall statereason for the same. (iv) Until such time orders are passed on Exts.P6 and P7, all further proceedings pursuantto Exts.P1, P3 and P5 shall stand deferred. SKP/06-07 Sd/- C. S. DIAS JUDGE APPENDIX OF WP(C) 21486/2023 PETITIONER’S EXHIBITS: Resultantly, the writ petition is ordered asfollows: (i) The third respondent is directed toconsider and dispose of Exts.P6 and P7 staypetitions, in accordance with law and asexpeditiously as possible, at any rate, within a WPC No.21486 of 2023 period of three months from the date of receipt ofa certified copy of this judgment, after affordingthe petitioner an opportunity of being heard. (ii) If the third respondent proposes to pass any conditional order of stay, he shall statereason for the same. (iv) Until such time orders are passed on Exts.P6 and P7, all further proceedings pursuantto Exts.P1, P3 and P5 shall stand deferred. SKP/06-07 Sd/- C. S. DIAS JUDGE APPENDIX OF WP(C) 21486/2023 PETITIONER’S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 20-12-2019 PASSED U/S 143 (3) OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2017-18 ALONG WITH THE DEMAND NOTICEEXHIBIT P2TRUE COPY OF THE FIRST APPEAL DATED 7-1-2020 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT CHALLENGING EXHIBIT P-1 ASSESSMENT ORDER FOR THE AY 2017-18EXHIBIT P3TRUE COPY OF THE ORDER DATED 18-2-2020 PASSED UNDER SECTION 271D OF THE ACT BY THE 2ND RESPONDENT FOR THE AY 2017-18EXHIBIT P4TRUE COPY OF THE FIRST APPEAL DATED 10-3-2020 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2017-18 CHALLENGING EXHIBIT P-3 PENALTY ORDEREXHIBIT P5TRUE COPY OF THE NOTICE DATED 18-5-2023 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER FOR THEAY 2017-18EXHIBIT P6TRUE COPY OF THE STAY PETITION E-FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT IN EXHIBITP-2 APPEAL FOR THE AY 2017-18EXHIBIT P7TRUE COPY OF THE STAY PETITION E-FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT IN EXHIBITP-4 PENALTY APPEAL FOR THE AY 2017-18 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE