Wp(C)/26605/2021 Of Padiyath Moosa Haji v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 25 DAY OF NOVEMBER 2021 / 4TH AGRAHAYANA, 1943 WP(C) NO. 26605 OF 2021 PETITIONER : PADIYATH MOOSA HAJI,AGED 68 YEARS,VANIAMKULAM, PALAKAKD-679522. PADIYATH HOUSE, PAVUKKONAM, BY ADVS.T.M.SREEDHARAN (SR.)NISHA JOHNV.P.NARAYANAN RESPONDENTS : 1.INCOME TAX OFFICERWARD 3, AYAKARBHAVAN, ENGLISH CHURCH ROAD, PALAKKAD-678014. 2.NATIONAL FACELESS ASSESSMENT CENTRE,NORTH BLOCK, NEW DELHI-110001.NORTH BLOCK, NEW DELHI-110001. 3.NATIONAL FACELESS APPEAL CENTRE, NEW DELHI – 110 001 THE COMMISSIONER OF INCOME TAX (APPEALS), BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.26605 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 25[th] day of November, 2021 JUDGMENT Aggrieved by Ext.P1 assessment order for the year 2017-18, petitioner has preferred a statutory appeal before the 3[rd]respondent. Along with the appeal, a petition for stay was alsopreferred as evident from Ext.P4. The learned Senior Counselappearing for the petitioner submits that the stay petition as well asthe appeal are pending consideration and in the meantime,respondents are initiating proceedings for recovery of the amountand therefore the petitioner will be subject to irreparable loss andhardship, if the appeal is not disposed of. 2. I have heard Sri.T.M.Sreedharan, the learned Senior Counsel for the petitioner as well as the learned Standing Counsel forthe respondents Adv.Jose Joseph. 3. The learned Standing Counsel expresses his apprehension as to whether the appeal itself would have beendisposed of by now. 4. Having regard to the circumstances arising in the case and the contentions raised across the bar, I am of the view that thiswrit petition can be disposed of by directing the 3[rd] respondent toconsider and pass appropriate orders on the stay petition within aperiod of three months from the date of receipt of a copy of thisjudgment. It is also clarified that if the circumstances warrant, theAppellate Authority shall also be at liberty to take up the appeal andconsider the same and pass appropriate orders thereon instead of thestay petition. 5. Till consideration of the stay petition, coercive proceedings initiated against the petitioner shall be kept in abeyance.Needless to mention, the petitioner shall be granted an opportunityof hearing, in accordance with law. It is clarified that the aforesaid direction shall apply only in the event of the appeal pending consideration. If the appeal hasalready been disposed of, petitioner will have to workout hisremedies elsewhere. The writ petition is disposed of as above. RKM Sd/- BECHU KURIAN THOMAS, JUDGE APPENDIX OF WP(C) 26605/2021 PETITIONER'S EXHIBITS :