Wp(C)/28091/2023 Of Pallikara Krishnakutty Nair Ramachandran v. Additional /Joint/Deputy/ Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 23 DAY OF AUGUST 2023 / 1ST BHADRA, 1945WP(C) NO. 28091 OF 2023 PETITIONER/S: PALLIKARA KRISHNAKUTTY NAIR RAMACHANDRANKALLIPARAMBIL HOUSE, THEKKUMKARA P.O., THEKKUMKARA, WADAKANCHERY, THRISSUR, KERALA, PIN - 680608 BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1ADDITIONAL /JOINT/DEPUTY/ COMMISSIONER OF INCOME TAX INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE NEW DELHI, PIN - 1100012COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 1100013INCOME TAX OFFICER.OFFICE INCOME TAX OFFICE, WARD 2(1), AAYAKAR BHAVAN, THRISSUR, PIN - 680001 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The writ petition is filed to direct the 2[nd] respondent to consider and dispose of Ext.P2 appeal and Ext.P3 staypetition, expeditiously. 2. The petitioner's case is that aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2appeal on 27.04.2022 along with Ext.P3 stay petitionbefore the 2[nd] respondent. In the meantime, the 3[rd]respondent has issued Ext.P4 notice. The petitioner isapprehensive that the respondents may enforce Exts.P1and P4. Hence, the writ petition. 3. Heard; Sri.Anil D.Nair, the learned Counselappearing for the petitioner and Sri.Christopher Abraham,the learned Counsel appearing for the respondents. 4. Having considered the pleadings and materials onrecord and taking note of the fact that Ext.P3 stay petitionis pending consideration before the 2[nd] respondent, Ideem it appropriate to direct the 2[nd] respondent toconsider and dispose of Ext.P3, immediately. Resultantly, I order the writ petition as follows: (i)The 2[nd] respondent is directed to consider anddispose of Ext.P3 stay petition, in accordance withlaw and as expeditiously as possible, at any ratewithin a period of three months from the date ofreceipt of a certified copy of this judgment afteraffording the petitioner an opportunity of beingheard.dispose of Ext.P3 stay petition, in accordance withlaw and as expeditiously as possible, at any ratewithin a period of three months from the date ofreceipt of a certified copy of this judgment afteraffording the petitioner an opportunity of beingheard. (ii)It is made clear that if the 2[nd] respondent proposesto pass any conditional interim order of stay, he shallstate reasons for the same.to pass any conditional interim order of stay, he shallstate reasons for the same. (iii)Until such time orders are passed on Ext.P3 staypetition, all further proceedings pursuant to Exts.P1and P4 shall stand deferred.petition, all further proceedings pursuant to Exts.P1and P4 shall stand deferred. Sd/- C.S.DIAS JUDGE APPENDIX OF WP(C) 28091/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED21.3.2022 U/S 147 R.W 144 READ WITHSECTION 144B FOR A.Y. 2017-18 ISSUED BYTHE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL FILED BY THEPETITIONER BEFORE 2ND RESPONDENT FOR A.Y.2017-18. Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BYTHE PETITIONER BEFORE 2ND RESPONDENT FORA.Y. 2017-18. Exhibit P4 TRUE COPY OF NOTICE DATED 10/08/2023ISSUED BY THE 3RD RESPONDENT TO THEPETITIONER.