Wp(C)/24626/2023 Of Muhammedali Kekkalachi v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIASTHURSDAY, THE 27 DAY OF JULY 2023 / 5TH SRAVANA, 1945WP(C) NO. 24626 OF 2023 PETITIONER: MUHAMMEDALI KEKKALACHIAGED 56 YEARSKEKKALACHI HOUSE, KANIYAMBETTA POST, WAYANNAD - 673124 KERALA., PIN – 673124 BY ADVS.M.P.SHAMEEM AHAMEDAKHIL PHILIP MANITHOTTIYIL RESPONDENTS: 1INCOME TAX OFFICERWARD 1, J3PR+225, KAINATTY, KALPETTA, WAYANNAD DISTRICT KERALA 673121, PIN – 673121WARD 1, J3PR+225, KAINATTY, KALPETTA, WAYANNAD DISTRICT KERALA 673121, PIN – 673121 2THE NATIONAL FACELESS ASSESSMENT CENTRE MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI, 110001, PIN – 110001110001, PIN – 110001 3THE NATIONAL FACELESS APPEAL CENTRE (NFAC) INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTER, NEW DELHI-110001, PIN - 110001 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 27[th] day of July,2023 J U D G M E N T The writ petition is filed to direct the thirdrespondent to consider and dispose of Ext P3 appealand Ext P5 stay petition, expeditiously.2.The petitioner’s case is that, aggrieved byExt P1 assessment order and Ext P2 demand notice,the petitioner has preferred Ext P3 appeal before thethird respondent. Along with appeal, the petitioner hasalso filed Ext P5 stay petition on 24.07.2023. Now, thefirst respondent has issued Ext P4 letter. The petitioneris apprehensive that the respondents may enforceExts P1, P2 & P4. Hence, the writ petition. 3.Heard; Sri. M.P.Shameem Ahamed, thelearned counsel appearing for the petitioner andSri.Christopher Abraham, the learned Standing Counsel appearing for the respondents. 4.Having considered the pleadings and materials on record and taking note of the fact thatExt P5 stay petition is pending consideration before thethird respondent since 24.07.2023, I deem itappropriate to dispose of the writ petition in thefollowing manner: Resultantly, I order the writ petition as follows: (i)The third respondent is directed to considerand dispose of Ext P5 stay petition, inaccordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certifiedcopy of this judgment, after affording thepetitioner an opportunity of being heard.and dispose of Ext P5 stay petition, inaccordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certifiedcopy of this judgment, after affording thepetitioner an opportunity of being heard. (ii) Needless to mention that, if the thirdrespondent proposes to pass a conditional orderof stay, he shall state reasons for the same.respondent proposes to pass a conditional orderof stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext P5 W.P.(C)No.24626/2023 -:4:- stay petition, all further proceedings pursuantto Exts P1, P2 & P4 shall stand deferred. Sd/- C.S.DIAS,JUDGE DST/27.07.23 //True copy//P.A.To Judge W.P.(C)No.24626/2023 -:5:- APPENDIX PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED10.03.2022EXHIBIT P2COPY OF THE DEMAND NOTICE DATED 10.03.2022ISSUED FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P3COPY OF THE APPEAL IN FORM 35 ALONG WITHTHE STATEMENT OF FACTS, GROUNDS OF APPEALAND THE ACKNOWLEDGMENTEXHIBIT P4COPY OF THE LETTER DATED 18.07.2023 ISSUEDBY THE 1ST RESPONDENTEXHIBIT P5COPY OF THE STAY PETITION DATED 24.07.2023ALONG WITH THE E-ACKNOWLEDGMENT RESPONDENT EXHIBITS: NIL