Wp(C)/24105/2022 Of Chengazhasseril Thomas Kurian v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 27 DAY OF JULY 2022 / 5TH SRAVANA, 1944WP(C) NO. 24105 OF 2022 PETITIONER: CHENGAZHASSERIL THOMAS KURIANAGED 58 YEARSCHENGAZHASSERIL,KEEZHAMPARA P.O.,MELAMPARA, BHARANANGANAM,KOTTAYAM , PIN - 686578BY ADVS.ABRAHAM JOSEPH MARKOSV.ABRAHAM MARKOSISAAC THOMASP.G.CHANDAPILLAI ABRAHAMALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARA RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, KOTTAYAM, PIN - 6860022INCOME TAX APPELLATE TRIBUNALKOCHI BENCH, KENDRIYA BHAVANBLOCK NO. C1 & C2,1ST FLOOR, KAKKANAD, KOCHI, PIN - 682037SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Aggrieved by Exts.P1 to P3 orders of assessment relating to assessment years2011-2012, 2012-2013 and 2014-2015, the petitioner has preferred Exts.P5, P6 & P7appeals before the Income Tax Appellate Tribunal, Kochi Bench. Petitions for stayof proceedings pursuant to the assessment orders have also been filed as Exts.P8,P9 & P10. The 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 the petitioner aswell as the respondents, I am of the opinion that this writ petition itself can bedisposed of with a direction. 3. Accordingly, there will be a direction to the Tribunal to consider andpass orders on Exts.P8, P9 & P10 stay petitions, within a period of three monthsfrom the date of receipt of a certified copy of this judgment. Till such such ordersare passed the demand (Ext.P11) shall be kept in abeyance. The writ petition is disposed of as above. AMG Sd/-GOPINATH P. JUDGE PETITIONER EXHIBITS APPENDIX OF WP(C) 24105/2022 Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT.FOR ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. Exhibit P2TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT.FOR ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. Exhibit P3TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.FOR ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P4TRUE COPY OF THE ORDER DATED 08.02.2022 FOR AY 2011-12 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI12 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI Exhibit P5TRUE COPY OF APPEAL NO.472/2022 DATED 04.04.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORAY 2011-12.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORAY 2011-12. Exhibit P6TRUE COPY OF APPEAL NO.473/2022 DATED 04.04.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORAY 2012-13.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORAY 2012-13. Exhibit P7TRUE COPY OF APPEAL NO.474/2022 DATED 04.04.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORAY 2014-15.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORAY 2014-15. Exhibit P8TRUE COPY OF THE STAY PETITION DATED 04.04.2022 FILEDBY THE PETITIONER FOR AY 2011 -12 BEFORE THE 2ND RESPONDENT.BY THE PETITIONER FOR AY 2011 -12 BEFORE THE 2ND RESPONDENT. Exhibit P9TRUE COPY OF THE STAY PETITION DATED 04.04.2022 FILEDBY THE PETITIONER FOR AY 2012-13 BEFORE THE 2ND RESPONDENT.BY THE PETITIONER FOR AY 2012-13 BEFORE THE 2ND RESPONDENT. Exhibit P10TRUE COPY OF THE STAY PETITION DATED 04.04.2022 FILEDBY THE PETITIONER FOR AY 2014-15 BEFORE THE 2ND RESPONDENT.BY THE PETITIONER FOR AY 2014-15 BEFORE THE 2ND RESPONDENT. Exhibit P11TRUE COPY OF THE RECOVERY NOTICE DATED 17.06.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.