Wp(C)/22594/2023 Of Leo Kolathu James v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIASWEDNESDAY, THE 12 DAY OF JULY 2023 / 21ST ASHADHA, 1945 WP(C) NO. 22594 OF 2023 PETITIONER: LEO KOLATHU JAMES,AGED 41 YEARSP.O., ALAPPUZHA, PIN – 686534 S/O. JAMES KURIAKOSE, KOLATHU HOUSE, NEELAMPEROOR BY ADVS.AJI V.DEVALAN PRIYADARSHI DEVS.SAJEEVAN RESPONDENTS: 1THE INCOME TAX OFFICER,ALAPPUZHA, PIN – 688011ALAPPUZHA, PIN – 688011 WARD 2, ALAPPUZHA, INCOME TAX OFFICE, A.N. PURAM, 2THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, KOTTAYAM, PIN – 686002INCOME TAX DEPARTMENT, KOTTAYAM, PIN – 686002 3THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN – 110003NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN – 110003 DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 12[th] day of July,2023 J U D G M E N T The writ petition is filed to direct the thirdrespondent to consider and dispose of Ext P2 appealand Ext P3 stay petition, expeditiously. 2.The petitioner’s case is that, aggrieved byExt P1 assessment order, the petitioner has preferredExt P2 appeal before the third respondent on01.06.2020. Subsequently, the petitioner has filedExt P3 stay petition on 29.06.2023 in Ext P2 appeal.Now, the first respondent has issued Ext P4 notice.The petitioner is apprehensive that during thependency of Exts P2 & P3, the respondents mayenforce Ext P1 assessment order. Hence, the writpetition. 3.Heard; Sri. Aji V.Dev, the learned counselappearing for the petitioner and Sri. Jose Joseph, the W.P.(C)No.22594/2023 -:3:- learned Standing Counsel appearing for therespondents. 4.Having considered the pleadings and materials on record and taking note of the fact thatExt P3 stay petition is pending consideration before thethird respondent since 29.06.2023, I deem itappropriate to dispose of the writ petition. Resultantly, I order the writ petition as follows: (i)The third respondent is directed to considerand dispose of Ext P3 stay petition, inaccordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certifiedcopy of this judgment, after affording thepetitioner an opportunity of being heard.and dispose of Ext P3 stay petition, inaccordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certifiedcopy of this judgment, after affording thepetitioner an opportunity of being heard. (ii) Needless to mention that, if the thirdrespondent proposes to pass a conditional orderof stay, he shall state reasons for the same. respondent proposes to pass a conditional orderof stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext P3 W.P.(C)No.22594/2023 -:4:- stay petition, all further proceedings pursuantto Exts P1 & P4 shall stand deferred. Sd/- C.S.DIAS,JUDGE DST/12.07.23 //True copy//P.A.To Judge -:5:- APPENDIX PETITIONER EXHIBITSEXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR AY2017-18 ALONG WITH COMPUTATION SHEET DATED20.12.2019 EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED01.06.2020 EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BEFORETHE 3RD RESPONDENT DATED 29.06.2023 EXHIBIT P4TRUE COPY OF THE INTIMATION ISSUED BY THE1ST RESPONDENT DATED 25.05.2023 RESPONDENT EXHIBITS: NIL