Wp(C)/23069/2023 Of Jacob Thomas v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIASWEDNESDAY, THE 19 DAY OF JULY 2023 / 28TH ASHADHA, 1945WP(C) NO. 23069 OF 2023 PETITIONER: JACOB THOMASAGED 77 YEARS1 - MULAMOOTTIL, KOZHENCHERRY PATHANAMTHITTA, PIN – 689641 BY ADVS.ABRAHAM JOSEPH MARKOSISAAC THOMASALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARAJOHN VITHAYATHILAIBEL MATHEW SIBY RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE -1, THIRUVALLA PATHANAMTHITTA, PIN – 689641CIRCLE -1, THIRUVALLA PATHANAMTHITTA, PIN – 689641 2THE COMMISSIONER OF INCOME TAX (APPEALS)KOTTAYAM, PIN – 686001KOTTAYAM, PIN – 686001 3THE COMMISSIONER OF INCOME TAX (APPEALS))NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN – 110001 OTHER PRESENT: SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON19.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 19[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 by Ext P1assessment order, the petitioner has preferred Ext P2appeal and Ext P3 stay petition before the secondrespondent on 10.02.2020. Subsequently, the firstrespondent has issued Exts P4 & P6 notices.Thereafter, Exts P2 & P3 have been transferred to thethird respondent. During the pendency of the appealand stay petition, the petitioner is apprehensive thatthe respondents may enforce Ext P1 assessment orderthrough Exts P4 & P6. Hence, the writ petition. 3.Heard; Sri. Abraham Joseph Markos, thelearned counsel appearing for the petitioner andSri.Jose Joseph, the learned standing counsel appearing for the respondents. 4.Having considered the pleadings and materials on record and taking note of the fact thatExts P2 & P3 are pending consideration before thethird respondent, I deem it appropriate to dispose ofthe 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 P3stay petition, all further recovery proceedingspursuant to Exts P1, P4 & P6 pertaining to thestay petition, all further recovery proceedingspursuant to Exts P1, P4 & P6 pertaining to the W.P.(C)No.23069/2023 -:4:- assessment order 2017-18 shall stand deferred. Sd/- C.S.DIAS,JUDGE DST/19.07.23 //True copy//P.A.To Judge W.P.(C)No.23069/2023 -:5:- APPENDIX PETITIONER EXHIBITSEXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED24/12/2019 FOR ASSESSMENT YEAR 2017-18 ISSUED BYTHE 1ST RESPONDENT EXHIBIT P2TRUE COPY OF THE APPEAL DATED 13.01.2020 FILED BYTHE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3TRUE COPY OF THE STAY PETITION DATED 10.02.2020FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTEXHIBIT P4TRUE COPY OF THE NOTICE DATED 06/02/2020 ISSUEDBY THE 1ST RESPONDENT TO THE PETITIONEREXHIBIT P5TRUE COPY OF THE JUDGMENT DATED 27.02.2020 OFTHIS HONOURABLE COURT IN W.P.(C) NO.5841/2020 EXHIBIT P6TRUE COPY OF THE LETTER DATED 06/07/2023 ISSUEDBY THE INCOME TAX OFFICER TO THE PETITIONER RESPONDENT EXHIBITS: NIL