Wp(C)/24325/2023 Of Palakkaparambil Hameed Abdul 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. 24325 OF 2023 PETITIONER: PALAKKAPARAMBIL HAMEED ABDUL MAJEED,AGED 71 YEARST.C.34/711, PALAKKAPARAMBIL HOUSE, VELIYANNUR, THRISSUR, KERALA, PIN - 680021 BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 25[th ] day of July, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts.P15 to P21stay petitions, expeditiously. 2. The petitioner's case is that, aggrieved by Exts.P1 to P7 penalty orders, the petitioner haspreferred Exts.P8 to P14 appeals before the secondrespondent. Along with the appeals, the petitioner alsopreferred Ext.P15 to P21 stay petitions on 31.5.2023.During the pendency of the appeals and the staypetitions, the third respondent has issued Ext.P22notice. Hence, the writ petition. 3. Heard; Sri. Anil D. Nair, the learned counsel appearing for the petitioner and Sri.Jose Joseph, thelearned counsel appearing for the respondents. 4. Having considered the pleadings and materialson record and taking note of the fact that Exts.P15 toP21 stay petitions are pending before the secondrespondent, I deem it appropriate to direct the secondrespondent to consider and dispose of the same,immediately. Resultantly, I order the writ petition as follows:- (i) The second respondent is directed to consider and dispose of Exts.P15 to P21 stay petitions, inaccordance with law and as expeditiously as possible, atany rate within a period of three months from the dateof receipt of a certified copy of the judgment, afteraffording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass aconditional order of stay, he shall state reasons for thesame. (iii) Until such time orders are passed on Exts.P15 WP(C) NO. 24325 OF 2023 4 to P21, all further proceedings pursuant to Ext.P22notice, so far it pertains to Exts. Ext.P1 to P7 shallstand deferred. Sd/- C.S.DIAS, JUDGE APPENDIX OF WP(C) 24325/2023 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.10.01.2020 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P2TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.10.01.2020 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P3TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2010-11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.10.01.2020 FOR THE ASSESSMENT YEAR 2010-11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P4TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.10.01.2020 FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P5TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.10.01.2020 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P6TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.10.01.2020 FOR THE ASSESSMENT YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P7TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.10.01.2020 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P5TRUE COPY OF THE PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.10.01.2020 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P6TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.10.01.2020 FOR THE ASSESSMENT YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P7TRUE COPY OF PENALTY ORDER DATED 10.01.2020 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.10.01.2020 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P8TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2008-09 FILED BY THE ASSESSMENT YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020DATED 7.2.2020 Exhibit P9TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020ASSESSMENT YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020 Exhibit P10TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020.ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P11TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020.ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P12TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020.ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P13 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020 Exhibit P14 TRUE COPY OF APPEAL MEMORANDUM FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020.ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.2.2020. Exhibit P15TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023ASSESSMENT YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 Exhibit P16TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023ASSESSMENT YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 Exhibit P17 Exhibit P18 Exhibit P19 Exhibit P20 Exhibit P21 Exhibit P22 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023. TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023. TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 31.5.2023 TRUE COPY OF NOTICE DATED 26.5.2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.