Wp(C)/25455/2023 Of Hidayath Charitable Society Orumanayoor v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 3 DAY OF AUGUST 2023 / 12TH SRAVANA, 1945WP(C) NO. 25455 OF 2023 PETITIONER: HIDAYATH CHARITABLE SOCIETY ORUMANAYOORORUMANAYOOR P.O CHAVAKKAD, THRISSUR DISTRICT, KERALA REPRESENTED BY ITS GENERAL SECRETARY, PIN - 680512 BY ADVS.C.A.JOJOJIMMI JOSE RESPONDENTS: 1THE INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI, PIN - 110001 4THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAWAN, SHAKTHAN THAMPURAN NAGAR THRISSUR DISTRICT, KERALA, PIN - 680001 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 3[rd ]day of August, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts.P3 and P6stay petitions, expeditiously. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order and Ext.P4 intimation, the petitionerhas preferred Exts.P2 and P5 appeals, respectively,before the second respondent. As the link to file thestay petitions was not opened, the petitioner filedExts.P3 and P6 stay petitions before the fourthrespondent, which has been transmitted to the secondrespondent. During the pendency of Exts.P2, P3, P5 andP6, the third respondent has issued Ext.P7 demandnotice. The petitioner is apprehensive that therespondents may enforce Ext.P1 assessment order.Hence, the writ petition. 3 3. Heard; Sri.C.A Jojo, the learned counsel appearing for the petitioner and Sri.ChristopherAbraham, the learned counsel appearing for therespondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts.P3 and P6stay petitions are pending consideration before thesecond respondent since 31.12.2021 and 5.7.2023, Ideem it appropriate to direct the second respondent toconsider 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.P3 and P6, in accordance with lawand as expeditiously as possible, at any rate within aperiod of three months from the date of receipt of acertified copy of the judgment, after affording thepetitioner an opportunity of being heard. (ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for thesame. (iii) Until such time orders are passed on Exts.P3 and P6, all further proceedings pursuant to Exts.P1 , P4and P7 shall stand deferred. SD/- C.S.DIAS, JUDGE WP(C) NO. 25455 OF 2023 APPENDIX OF WP(C) 25455/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT DATED 27.07.2021ISSUED BY 1ST RESPONDENT DATED 27.07.2021 Exhibit P2 A TRUE COPY OF THE APPEAL DATED 31.12.2021 FILED BEFORE THE 2ND RESPONDENT31.12.2021 FILED BEFORE THE 2ND RESPONDENT Exhibit P3A TRUE COPY OF THE STAY PETITION DATED 31.12.2021 FILED BEFORE THE 4TH RESPONDENT31.12.2021 FILED BEFORE THE 4TH RESPONDENT Exhibit P4 A TRUE COPY OF THE RELEVANT PAGES OF THEINTIMATION U/S 143(1) DATED NIL ISSUED BY THE CENTRAL PROCESSING ZONEINTIMATION U/S 143(1) DATED NIL ISSUED BY THE CENTRAL PROCESSING ZONE Exhibit P5 A TRUE COPY OF THE APPEAL DATED 08.07.2023 FILED BEFORE THE 2ND RESPONDENT08.07.2023 FILED BEFORE THE 2ND RESPONDENT Exhibit P6A TRUE COPY OF THE STAY PETITION DATED 05.07.2023 FILED BEFORE THE THE 4TH RESPONDENT05.07.2023 FILED BEFORE THE THE 4TH RESPONDENT Exhibit P7A TRUE COPY OF THE DEMAND LETTER DATED 06.06.2023 ISSUED BY THE 3RD RESPONDENT06.06.2023 ISSUED BY THE 3RD RESPONDENT