Wp(C)/27111/2023 Of M/S. Sunny Silks v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 17 DAY OF AUGUST 2023 / 26TH SRAVANA, 1945WP(C) NO. 27111 OF 2023 PETITIONER: M/S. SUNNY SILKSXXVIII/ 616A, CONVENT ROAD, CHALAKUDY P.O, THRISSUR DISTRICT. REPRESENTED BY MANAGING PARTNER P.C. SUNNY,S/O. P.L.CHAKKAPPAN, PANJIKARAN HOUSE, MUPLIYAM POST,THRISSUR DISTRICT., PIN – 680307 BY ADVS.K.J.ABRAHAMNIKHIL JOHNAKHIL SHAJI RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAN NAGAR, THRISSUR DISTRICT, PIN – 680001 2COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE (NFAC), INCOME TAX DEPARTMENT, NEW DELHI, PIN – 110001NATIONAL FACELESS APPEAL CENTRE (NFAC), INCOME TAX DEPARTMENT, NEW DELHI, PIN – 110001 3DEPUTY COMMISSIONER OF INCOME TAXDCIT CIRCLE 1(1), & TPS, AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAN NAGAR, THRISSUR DISTRICT, PIN – 680001 OTHER PRESENT: SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 17[th] day of August, 2023 J U D G M E N T The writ petition is filed to direct the thirdrespondent to consider and dispose of Ext P5 staypetition, expeditiously. 2.The petitioner’s case is that, aggrieved byExt P1 assessment order, the petitioner has preferredExt P3 appeal before the second respondent. Duringthe pendency of the appeal, the third respondent hasissued Ext P4 letter. Immediately, the petitioner hasfiled Ext P5 stay petition before the third respondent.The petitioner is apprehensive that the thirdrespondent may enforce Exts P1 & P4 during thependency of Exts P3 & P5. Hence, the writ petition. 3.Heard; Sri. K.J.Abraham, the learned counselappearing for the petitioner and Sri.Jose Joseph, thelearned standing counsel appearing for therespondents. 4.Having considered the pleadings and materials on record and taking note of the fact thatExt P5 stay petition is pending consideration before thethird respondent, I deem it appropriate to dispose ofthe writ petition in the following manner: (i)The third respondent is directed to considerand dispose of Ext P5 stay petition, inaccordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certifiedcopy of this judgment, after affording thepetitioner an opportunity of being heard.and dispose of Ext P5 stay petition, inaccordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certifiedcopy of this judgment, after affording thepetitioner an opportunity of being heard. (ii) Needless to mention, if the third respondentproposes to pass a conditional order of stay, heshall state reasons for the same. proposes to pass a conditional order of stay, heshall state reasons for the same. (iii) Until such time orders are passed on Ext P5stay petition, all further proceedings pursuantto Exts P1 & P4 shall stand deferred.stay petition, all further proceedings pursuantto Exts P1 & P4 shall stand deferred. Sd/- C.S.DIAS,JUDGE //True copy// P.A.To Judge -:4:- APPENDIX PETITIONER EXHIBITSEXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDERNO.ITBA/AST/S/143(3)/2019-20/1022570891(1)DATED 18.12.2019 PASSED BY THE 1STRESPONDENT FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P2 TRUECOPYOFTHEDEMANDNOTICENO.ITBA/AST/S/156/2019-20/1022570948(1)DATED 18.12.2019 ISSUED BY THE 1STRESPONDENT FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORMNO.35 DATED 17.01.2020 EXHIBIT P4 TRUE COPY OF THE ISSUE LETTER NO.ITBA/RCV/F/17/2023-24/1054896700(1) DATED07.08.2023 ISSUED BY THE 3RD RESPONDENT EXHIBIT P5TRUE COPY OF THE STAY APPLICATION ALONGWITH AFFIDAVIT DATED 10.08.2023 SUBMITTEDBEFORE THE 3RD RESPONDENT RESPONDENT’S EXHIBITS: NIL