Wp(C)/25364/2020 Of Nadarajan Neelakandan v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR. JUSTICE ANIL K.NARENDRANTHURSDAY, THE 19TH DAY OF NOVEMBER 2020 / 28TH KARTHIKA,1942 WP(C).No.25364 OF 2020(U) PETITIONER : NADARAJAN NEELAKANDANAGED 80 YEARSS/O.NEELAKANDAN,GURUVIHAR, KUNNATHUMALA,VADASSERIKONAM, POST-695143, CHEMMARUTHY VILLAGE,VARKALA TALUK, THIRUVANANTHAPURAM DISTRICT.BY ADVS.SRI.O.RAMACHANDRAN NAMBIARSRI.GEEN T.MATHEW RESPONDENTS: 1THE INCOME TAX OFFICERWARD-1(2),KOWDIAR,THIRUVANANTHAPURAM DISTRICT-695003.2THE COMMISSIONER OF INCOME TAX(APPEALS),OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS),KOWDIAR, THIRUVANANTHAPURAM DISTRICT-695003. R BY SRI CHRISTOPHER ABRAHAM - STANDING COUNSELTHIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 19.11.2020, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).No.25364 OF 2020(U) JUDGMENT The petitioner, who is an assesee on the file of the 1[st]respondent, has filed Ext.P2 appeal dated 18.01.2019 beforethe 2[nd] respondent Commissioner of Income Tax (Appeals)invoking the provisions under Section 246A of the Income TaxAct, 1961, feeling aggrieved by Ext.P1 demand notice andassessment order dated 21.12.2018 issued by the 1[st]respondent for the assessment year 2015-16. The petitionerhas also filed Ext.P3 application for stay dated 09.10.2019 inExt.P2 appeal. The grievance of the petitioner is that thoughExt.P3 application for stay was heard on 31.10.2019, basedon Ext.P4 notice dated 18.10.2019, the 2[nd] respondent is yetto pass orders on that application. The learned counsel for thepetitioner would point out that the petitioner is a senior citizenaged 80 years and that, Ext.P2 appeal, which is one filed on18.01.2019, requires an early disposal. The petitioner hasfiled this writ petition under Article 226 of the Constitution ofIndia, seeking a writ of mandamus commanding the 2[nd]respondent to hear the petitioner and the 1[st] respondent and WP(C).No.25364 OF 2020(U) dispose of Ext.P2 appeal and Ext.P3 stay petition, within atime limit to be fixed by this Court. 2.Heard the learned counsel for the petitioner andalso the learned Standing Counsel for the Income TaxDepartment. 3.The learned Standing Counsel for the Income TaxDepartment would submit that though Ext.P2 appeal filed bythe petitioner is ripe for hearing, due to pendency of largenumber of appeals, the 2[nd] respondent requires further timefor final disposal of that appeal. The 2[nd] respondent shall passorders on Ext.P3 application for stay within a time limit to befixed by this Court. Having considered the submissions made by the learnedcounsel on both sides, this Court deem it appropriate todispose of this writ petition by directing the 2[nd] respondent toconduct a re-hearing on Ext.P3 application for stay, withnotice to the petitioner, within a period of two weeks from thedate of receipt of a certified copy of this judgment, and passorders on that application, within a further period of two WP(C).No.25364 OF 2020(U) weeks. The 2[nd] respondent shall also consider the request of the petitioner for early disposal of Ext.P2 appeal, consideringthe fact that he is a senior citizen aged 80 years. AV/20/11 Sd/- ANIL K.NARENDRAN, JUDGE WP(C).No.25364 OF 2020(U) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER AND DEMAND NOTICE DATED 21.12.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 09.10.2019 FILED IN EXHIBIT P2 BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE LETER NO.ITBA/COM/F/17/2019-20/1019062994(1)DATED 18.10.2019 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P5 TRUE COPY OF THE URGENT HEARING PETITION DATED 14.03.2020 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P6 TRUE COPY OF THE URGENT HEARING PETITION DATED 17.09.2020 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT.