Wp(C)/24386/2014 Of M.p.kunhimohammed v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 15TH DAY OF OCTOBER 2014/23RD ASWINA, 1936 WP(C).No. 24386 of 2014 (W) ---------------------------- PETITIONER : ------------------ M.P. KUNHIMOHAMMED, AGED 50 YEARS, S/O. MOHAMMED KUTTY, MANGADAN TRADERS & DOORS, VYLATHUR, TIRUR, MALAPPURAM DISTRICT. BY ADVS.SRI.P.R.SREEJITH SRI.M.PROMODH KUMAR RESPONDENTS : ---------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(2), TIRUR, MALAPPURAM DISTRICT-676 101. CIRCLE 2(2), TIRUR, MALAPPURAM DISTRICT-676 101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE-673 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 24386 of 2014 (W) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 : COPY OF ASSESSMENT ORDER AND DEMAND NOTICE DTD.30.3.2014 OF THE 1ST RESPONDENT.1ST RESPONDENT. P2 : COPY OF THE PETITIONER'S APPEAL DTD. 9.4.2014 BEFORE THE 2ND RESPONDENT.RESPONDENT. P3 : COPY OF THE PETITION FOR EARLY HEARING DTD.31.7.2014 BEFORE THE 2ND RESPONDENT.2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE bp P.R. RAMACHANDRA MENON, J. ======================== -------------------------------------------- Dated this the 15[th] day of October, 2014 JUDGMENT The petitioner has approached this Court seeking for a direction to be given to the second respondent for an earlydisposal of Ext.P2 appeal filed against Ext.P1 assessment orderdated 30.03.2014 passed by the first respondent. 2. Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents. 3. The learned counsel for the petitioner points out that the litigation is pending from 2003-2004 onwards and differentrounds of proceedings are over, but it is still pendingconsideration before the appellate authority. It is in the saidcircumstance, that a direction is sought for to have the appealitself finalized at the earliest. 4. The sequence of events narrated in the writ petition and as pointed out by the learned counsel for the petitioner is that,the assessment proceedings were finalized by the assessingauthority as early as on 23.07.2004, completing Block W.P.C. No. 24386 of 2014 Assessment for the years 1997-98 to 2003-2004. On appeal, thematter was remanded as per order passed by the appellateauthority on 2.3.2005, pursuant to which, fresh assessment wasmade on 26.04.2005. In the meanwhile, rectification order waspassed by the Commissioner (Appeals) on 31.12.2007, wherebythe petitioner was given credit of nearly 79 lakhs. The Revenue₹took up the matter before the Tribunal. The Tribunal thought itfit and proper to remand the matter to the assessing authority forfresh consideration of this issue and also on some other issues.Accordingly, the matter was considered and Ext.P1 order waspassed on 30.3.2014, whereby credit to an extent of about 26₹lakhs was allowed, disallowing the rest. This in turn is underchallenge, by way of Ext.P2 appeal. 5. After hearing both the sides and also considering the nature of long pending litigation, this Court finds it fit and properto direct the second respondent to finalize the proceedings bypassing final orders on Ext.P2 appeal, which shall be done at theearliest, at any rate, within 'three months' from the date ofreceipt of a copy of this judgment. Coercive proceedings, if any, W.P.C. No. 24386 of 2014 shall be kept in abeyance till such time, on condition that thepetitioner satisfies 1/3[rd] of the liability cast as per Ext.P1 within'three weeks'. 5. After hearing both the sides and also considering the nature of long pending litigation, this Court finds it fit and properto direct the second respondent to finalize the proceedings bypassing final orders on Ext.P2 appeal, which shall be done at theearliest, at any rate, within 'three months' from the date ofreceipt of a copy of this judgment. Coercive proceedings, if any, W.P.C. No. 24386 of 2014 shall be kept in abeyance till such time, on condition that thepetitioner satisfies 1/3[rd] of the liability cast as per Ext.P1 within'three weeks'. The petitioner shall produce a copy of the judgment alongwith a copy of the writ petition before the second respondent forfurther steps. The writ petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. kp/-