Wp(C)/24195/2023 Of Arun Majeed v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 25 DAY OF JULY 2023 / 3RD SRAVANA, 1945 WP(C) NO. 24195 OF 2023 PETITIONER/S: ARUN MAJEED,AGED 42 YEARS"PALAK", VELIYANNUR TEMPLE LANE, VELIYANNUR, THRISSUR, KERALA, PIN - 680021 BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, THRISSUR, PIN - 6800012COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 1100013DEPUTY COMMISSIONER OF INCOME TAXDCIT CIRCLE 1(1) & TPS, THRISSUR, PIN - 6800214THE ASSISTANT DIRECTOR OF INCOME TAX,CPC, BANGALORE, PIN - 560001BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The writ petition is filed to direct the 2[nd] respondent to consider and dispose of Exts.P15 to P21stay petitions filed in Exts.P8 to P14 appeals,expeditiously. 2. The petitioner's case is that aggrieved byExts.P1 to P7 penalty orders passed by the 1[st]respondent, the petitioner has preferred Exts.P8 toP14 appeals before the 2[nd] respondent along withExts.P15 to P21 stay petitions. During the pendency ofthe appeals and stay petitions, the respondents arethreatening to enforce the penalty orders. Hence, thewrit petition. 3. Heard; Anil D. Nair, the learned Counselappearing for the petitioner and Sri.Jose Joseph, thelearned Standing Counsel appearing for therespondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts.P15 toP21 stay petitions are pending before the 2[nd]respondent, I deem it appropriate to direct the 2[nd]respondent to consider the stay petitions immediately. Resultantly, I order the writ petition as follows: (i)The 2[nd] respondent is directed to considerand dispose of Ext.P15 to P21 stay petitions,in accordance with law and as expeditiouslyas possible, at any rate within a period ofthree months from the date of receipt of acertified copy of this judgment, afteraffording the petitioner an opportunity ofbeing heard.and dispose of Ext.P15 to P21 stay petitions,in accordance with law and as expeditiouslyas possible, at any rate within a period ofthree months from the date of receipt of acertified copy of this judgment, afteraffording the petitioner an opportunity ofbeing heard. (ii)It is made clear that, if the 2[nd] respondentproposes to pass any conditional interimorder of stay, he shall state reasons for thesame.proposes to pass any conditional interimorder of stay, he shall state reasons for thesame. (iii) Until such time orders are passed on Exts.P15 to P21 stay petitions, all furtherrecovery proceedings pursuant to Exts.P22and P23 pertaining to Exts.P1 to P7 shallstand deferred. Sd/- C.S.DIAS JUDGE rkc/25.07.23 APPENDIX OF WP(C) 24195/2023 PETITIONER EXHIBITS PETITIONER BEFORE THE 2ND RESPONDENTTRUE COPY OF STAY PETITION FOR THEASSESSMENT YEAR 2014-15 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT Exhibit P21TRUE COPY OF STAY PETITION FOR THEASSESSMENT YEAR 2014-15 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTExhibit P22TRUE COPY OF NOTICE DATED 18.5.2023ISSUED BY THE 3RD RESPONDENT TO THEPETITIONERExhibit P23TRUE COPY OF LETTER DATED 3.7.2023ISSUED BY THE 4TH RESPONDENT TO THEPETITIONER