Wp(C)/227/2022 Of Koorakkadan Ebrahim Rasheed v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 6 DAY OF JANUARY 2022 / 16TH POUSHA, 1943 WP(C) NO. 227 OF 2022 PETITIONER/S: KOORAKKADAN EBRAHIM RASHEEDAGED 38 YEARSKOORAKKADAN HOUSE, KANDANTHARA, ALLAPRA, P. O. PERUMBAVOOR,ERNAKULAM - 683 556. BY ADVS.T.M.SREEDHARAN (SR.)NISHA JOHNV.P.NARAYANAN RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 3/WARD 2, KAP COMMERCIAL COMPLEX, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, ALUVA RANGE, R. S. ROAD, ALUVA - 683 101. 2THE COMMISSIONER OF INCOME TAX (APPEALS) 28/243 "POORNIMA", NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036. 3THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, NEW DELHI - 110 001. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: ADV.CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ========================W.P.(C)No.227of 2022 ------------------------------------------------ Dated this the 6[th] day of January, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2017-18, petitioner has preferred an appeal beforethe 2[nd] respondent, a copy of which is produced as Ext.P2.Subsequently, an order of rectification was issued on 17.11.2021 asper Ext.P3 against which Ext.P4 appeal has been preferred beforethe 3[rd] respondent.A petition for stay of proceedings pursuant to theassessment orders have also been filed as per Ext.P2 (a) & Ext.P4(a). Petitioner apprehends coercive proceedings to be effected evenbefore the petitions for stay are considered. Hence this writ petition. 2.Having considered the submissions of the counsel for thepetitioner as well as the respondents, I am of the opinion that thiswrit petition itself can be disposed of with a direction. 3.Accordingly, there will be a direction to the 2[nd]respondent to forward Ext.P2 appeal and Ext.P2 (a) stay petition tothe 3[rd] respondent immediately, and on receipt of the same, the 3[rd]respondent shall consider and pass orders on Ext.P2 (a) & Ext.P4 (a)stay petitions, in a time bound manner, at any rate, within a period of three months from the date of receipt of a copy of this judgmentas well as the appeal and stay petitions. Till such a decision is taken,all coercive proceedings against the petitioner, pursuant to Exts.P1and P3 shall be kept in abeyance. The writ petition is disposed of as above. sd/- jm/ BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 227/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE1ST RESPONDENT DATED 30.12.2019 ALONG WITH DEMAND NOTICE DATED 30.12.2019.Exhibit P2TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 18.02.20 SUBMITTED BEFORE THE 2ND RESPONDENT. Exhibit P2(a)STAY PETITION DATED 18.02.2020 SUBMITTED BEFORETHE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE SECOND ORDER DATED 17.11.2021 PASSED BY THE 1ST RESPONDENT. Exhibit P4TRUE COPY OF THE APPEAL MEMORANDUM AGAINST THE 2ND ORDER FILED BEFORE THE 3RD RESPONDENT. Exhibit P4(a)TRUE COPY OF THE STAY PETITION AGAINST THE 2ND ORDER FILED BEFORE THE 3RD RESPONDENT.