Wp(C)/27334/2023 Of E.c Petroleum v. Income Tax Officer

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, 1945 WP(C) NO. 27334 OF 2023 PETITIONER: 17.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C. S. DIAS, J. ------------------------- W.P.(C.) No.27334 of 2023 ------------------------- Dated this the 17[th] day of August, 2023JUDGMENT The writ petition is filed to direct the third respondent to consider and dispose of Ext.P3appeal and Ext.P4 stay petition, expeditiously. 2. The petitioner's case is that, aggrieved byExt.P1 assessment order, the petitioner haspreferred Ext.P3 appeal before the thirdrespondent on 20.04.2023 along with a delaypetition. Subsequently, the second respondenthas issued Ext.P2 demand notice. Thereafter, thepetitioner has preferred Ext.P4 stay petitionbefore the third respondent on 09.08.2023. Thepetitioner prays that the third respondent may bedirected to consider and dispose of Ext.P4 staypetition immediately. Hence, the writ petition. 3. Heard; Sri.M.P.Shameem Ahamed, the learned Counsel appearing for the petitioner andSri.Christopher Abraham, the learned Counselappearing for the respondents. 4. Sri.Christopher Abraham, on instructions, submitted that along with the appeal, thepetitioner has also filed a petition to condone thedelay. 5. Having considered the pleadings andmaterials on record and taking note of the factthat a delay petition is also pending considerationwith Ext.P3 appeal and Ext.P4 stay petition, Ideem it appropriate to direct the thirdrespondent to consider and dispose of Ext.P4 staypetition and delay petition immediately. Resultantly, I order the writ petition asfollows: (i) The third respondent is directed toconsider and dispose of Ext.P4 stay petition and WPC No.27334 of 2023 the delay petition filed in Ext.P3 appeal, in accordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certified copy of this judgment, after affording thepetitioner an opportunity of being heard. (ii) Needless to mention that, if the thirdrespondent condones the delay and thenconsiders the stay petition, and then passes aconditional order of stay, he shall state reasonsfor the same. (iii) Until such time orders are passed in thedelay petition and on the stay petition, all furtherproceedings pursuant to Exts.P1 and P2 shallstand deferred. Sd/- C. S. DIAS JUDGE APPENDIX OF WP(C) 27334/2023 PETITIONER’S EXHIBITS: EXHIBIT P1COPY OF THE ASSESSMENT ORDER DATED 17.03.2023 PASSED U/S 147 R/W 144 & 144B IN THE NAME OF 'EC PETROLEUM' WITH PAN AAGFE1432LEXHIBIT P2COPY OF THE DEMAND NOTICE DATED 17.03.2023 ISSUED BY THE 2ND RESPONDENTEXHIBIT P3COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGMENT EXHIBIT P4COPY OF THE STAY PETITION DATED 9.08.2023 FILEDBEFORE THE 3RD RESPONDENT ALONG WITH THE E-ACKNOWLEDGMENT RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE