Wp(C)/250/2022 Of L.rajendran v. The Commissioner Of Income Tax(Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 6 DAY OF JANUARY 2022 / 16TH POUSHA, 1943WP(C) NO. 250 OF 2022 PETITIONER/S: L.RAJENDRAN,AGED 68 YEARSSON OF LAKSHMANA PANIKAR, RESIDING AT MEDIYAL VEEDU, ULOOR,VILLAGE, THIRUVANANTHAPURAM 695 035.BY ADVS.N.KRISHNA PRASAD P.SHANES METHAR DEEPAK VARUGHESE MATHEW RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX(APPEALS),(III),(III), KOCHI, APPEAL AUTHORITY SECOND FLOOR, SAN JUAN TOWERS, KOCHI 682 018.KOCHI 682 018. 2THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYKAR, BHAVAN, PEROORKADA ROAD, KOWDIAR, POST, THIRUVANANTHAPURAM 695 003. OTHER PRESENT: ADV. JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ========================W.P.(C)No.250 of 2022 ------------------------------------------------ Dated this the 6[th] day of January, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating toassessment year 2011-12, petitioner has preferred an appeal beforethe first respondent, a copy of which is produced as Ext.P3. Apetition for stay of proceedings pursuant to the assessment orderhas also been filed as Ext.P8. Petitioner apprehends coerciveproceedings to be effected even before the petition for stay isconsidered. Hence this writ petition. 2.Having considered the submissions of the counsel for thepetitioner as well as the respondents, I am of the opinion that thiswrit petition itself can be disposed of with a direction. 3.Accordingly, there will be a direction to the competentappellate authority to consider and pass orders on Ext.P8 staypetition, within a period of three months from the date of receipt ofa copy of this judgment. The appellate authority will also be atliberty to consider the appeal filed by the petitioner, if circumstances so warrants. Till such a decision is taken by the appellate authority,all coercive proceedings against the petitioner shall be kept inabeyance. The writ petition is disposed of as above. sd/ jm/ BECHU KURIAN THOMAS JUDGE PETITIONER EXHIBITSExhibit P1 Exhibit P2Exhibit P3 Exhibit P4 Exhibit P5Exhibit P6 Exhibit P7Exhibit P8 APPENDIX OF WP(C) 250/2022 TRUE COPY OF THE ORDER ASSESSMENT OF THE SECONDRESPONDENT DATED 07.12.2017. TRUE COPY OF THE DEMAND DATED 07.12.2017.TRUE COPY OF THE STATUTORY APPEAL FILED BEFORE THE FIRST RESPONDENT. TRUE COPY OF THE JUDGMENT OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO. 367/COCH/2017 DATED 17.12.2018. TRUE COPY OF THE NOTICE DATED 09.12.2021.TRUE COPY OF THE REPLY DATED 18.12.2021.TRUE COPY OF THE NOTICE DATED 23.12.2021.TRUE COPY OF THE STAY PETITION DATED 03.01.2022FILED BEFORE THE FIRST RESPONDENT WITHOUT THE DOCUMENTS ANNEXURES MENTIONED THEREIN.