Wp(C)/23170/2022 Of Pradeepan Kollamkuzhi Thankappan v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 18 DAY OF JULY 2022 / 27TH ASHADHA, 1944 WP(C) NO. 23170 OF 2022 PETITIONER: PRADEEPAN KOLLAMKUZHI THANKAPPAN,AGED 57 YEARS,KOLLAMKUZHI HOUSE,AZHIKODE, KODUNGALOOR,THRISSUR – 680 673BY ADVS.A.KUMARP.J.ANILKUMARG.MINI(1748)P.S.SREE PRASADJOB ABRAHAM RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS),THRISSUR, THRISSUR DIST. - 680 001.2INCOME TAX OFFICER,WARD (INTERNATIONAL TAXATION),I.S. PRESS ROAD, KOCHI – 682 017.BY SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2017-18, petitioner has preferred an appealbefore the 1[st] respondent, a copy of which is produced as Ext.P2.A petition for stay of proceedings pursuant to the assessmentorder has also been filed as Ext.P3. The petitioner apprehendscoercive proceedings even before the petition for stay isconsidered. 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 can be disposed of directing the 1st respondent toconsider and pass orders on Ext.P3 stay petition after hearing thepetitioner, as expeditiously as possible, at any rate, within aperiod of two months from the date of receipt of a certified copyof this judgment. Till such time as orders are passed, furthercoercive steps to recover any amount due under Ext.P1 shall bekept in abeyance. The writ petition is disposed of as above. Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 23170/2022 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31/12/2019 Exhibit-P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 08/02/2020 Exhibit-P3 TRUE COPY OF THE STAY PETITION DATED 03/03/2020 ALONG WITH ITS TYPED COPY. Exhibit-P4 TRUE COPY OF THE COMMUNICATION DATED 16/07/2021