Wp(C)/33501/2018 Of K.k. Dandapani v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 12TH DAY OF OCTOBER 2018 / 20TH ASWINA, 1940WP(C).No. 33501 of 2018 PETITIONER: K.K. DANDAPANI,AGED 73 YEARS6B, 6TH FLOOR, PLATINUM VISTA, NEAR MANAPPATTY PARAMBU, KALOOR, KOCHI-17. BY ADVS.SRI.K.S.BHARATHANKUM.S.SWATHY RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS),PARAPPILLY LANE, MANORAMA JUNCTION, GIRI NAGAR, PIN- 682 036. 2THE INCOME TAX OFFICER, NON CORPORATE WARD 1(1), KOCHI, PIN- 682018. SRI. K.V.M. PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 33501 of 2018 2 JUDGMENT The petitioner, an assessee under the 1[st] respondent,has been facing the proceedings unde the Income Tax Act.He filed the Ext.P3 statutory appeal along with a staypetition, besides a delay condonation petition. Thedelay is said to be 44 days. The petitioner complainsthat before the appellate forum could consider hisinterlocutory applications, the respondent authority istaking coercive steps. 2.This Court, after hearing the learned counsel oneither side, disposed of this writ petition holding thatthe 1[st]respondent will consider the interlocutoryapplications, including the delay condonation petition,at the earliest and pass orders, possibly, within onemonth. The respondent authority shall defer coercive stepsuntil the 1[st] respondent considers the interlocutoryapplication. Sd/- DAMA SESHADRI NAIDU JUDGE hmh APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF NOTICE OF DEMAND DATED 25.03.2017 ALONG WITH THE INCOME TAX COMPUTATION FORM ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.25.03.2017 ALONG WITH THE INCOME TAX COMPUTATION FORM ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 25.03.2017 WHICH WAS RECEIVED BY THE PETITIONER ON 12.04.2017.25.03.2017 WHICH WAS RECEIVED BY THE PETITIONER ON 12.04.2017. EXHIBIT P3TRUE COPY OF THE MEMORANDUM OF APPEAL IN THESTATUTORY FORMAT ALONG WITH A COVERING LETTER.STATUTORY FORMAT ALONG WITH A COVERING LETTER. EXHIBIT P4TRUE COPY OF THE TAX PAYER COUNTER FOIL DATED 16.05.2017.DATED 16.05.2017.EXHIBIT P5TRUE COPY OF THE APPLICATION FOR STAY DATED 09.06.2017.09.06.2017.EXHIBIT P6TRUE COPY OF THE ASSESSMENT DATED 28.03.2015ISSUED BY THE 2ND RESPONDENT ALONG WITH INCOME TAX COMPUTATION FORM.ISSUED BY THE 2ND RESPONDENT ALONG WITH INCOME TAX COMPUTATION FORM.EXHIBIT P7TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 23.07.2015.23.07.2015.EXHIBIT P8TRUE COPY OF THE APPLICATION FOR CONDONATIONOF DELAY DATED 23.07.2015OF DELAY DATED 23.07.2015 EXHIBIT P9TRUE COPY OF THE APPLICATION FOR STAY DATED 23.07.201523.07.2015 RESPONDENT'S EXHIBITSNIL //True copy// PA to Judge