Wp(C)/25950/2022 Of N G Gangadevi v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 12 DAY OF AUGUST 2022 / 21ST SRAVANA, 1944 WP(C) NO. 25950 OF 2022 PETITIONER: N G GANGADEVI AGED 68 YEARSWIFE OF SHRI. C N VENUGOPALAN, "NANDANAM" KESARI JUNCTION, N PARAVUR PIN- 683 513 IN ERNAKULAM DISTRICT,PIN - 683513BY ADVS.LATHA SUSAN CHERIANGEORGE A.CHERIANGEORGE CHERIAN (SR.) RESPONDENTS: 1THE COMMISSIONER OF INCOME TAXTHE COMMISSIONER OF INCOME TAX, (APPEALS-II), G- 51, PARAPILLY LANE, PANAMPILLY NAGAR, KOCHI, PIN - 6820362THE INCOME TAX OFFICERTHE INCOME TAX OFFICER, WARD-1, K A P COMPLEX,R S ROAD, ALUVA, PIN - 683101THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Petitioner has approached this Court being aggrieved by the fact thatproceedings are being initiated to recover amounts assessed in terms of Ext.P3,pending consideration of the appeal. 2. The learned counsel appearing for the petitioner would submit that theappeal was filed in the year 2014 and has not been disposed of till date. 3. The learned standing counsel appearing for respondent/departmentwould point out that on the introduction of National Faceless System, the appealwould have been transferred to the National Faceless Appeal centre and a directionmay have to be issued to the National Faceless Appeal Centre to dispose of Ext.P4appeal in accordance with law. 4. Having regard to the facts and circumstances of the case andconsidering the submissions made on either side, this writ petition is disposed ofdirecting the National Faceless Appeal centre to consider and pass orders on Ext.P4appeal in accordance with law and after affording the petitioner an opportunity ofhearing within a period of 3 months from the date of receipt of a certified copy ofthis judgment. Till such time as orders are passed on Ext.P4, any proceedings forrecovery of the amounts due under Ext.P3 shall be kept in abeyance. The NationalFaceless Appeal centre shall give priority to the hearing of Ext.P4 appealconsidering the fact that the appeal was filed in the year 2014. AMG Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 25950/2022 PETITIONER EXHIBITS Exhibit P1Exhibit P2TRUE COPY OF THE DEMAND DATED 14.03.12Exhibit P3Exhibit P4TRUE COPY OF THE APPEAL DATED 23.10.2014Exhibit P5TRUE COPY OF THE NOTICE DATED 14.6.2018 TRUE COPY OF THE ASSESSMENT ORDER DATED 16.07.2008 TRUE COPY OF THE ASSESSMENT ORDER DATED 17.09.2014