Wp(C)/3382/2022 Of Bhaskar Thattaruthodiyal Nair v. The Additional/Joint/Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 2 DAY OF FEBRUARY 2022 / 13TH MAGHA, 1943 WP(C) NO. 3382 OF 2022 PETITIONER : BHASKAR THATTARUTHODIYAL NAIR,AGED 71 YEARS,KERALA-678001. GEETHA, SBI OFFICER'S COLONY, PALAKKAD, BY ADVS.DIVYA RAVINDRANLINCY GLANCY RESPONDENTS : 1THE ADDITIONAL/JOINT/DEPUTY COMMISSIONER OF INCOME TAX,INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTER, NEW DELHI-110001.INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTER, NEW DELHI-110001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI-110001. BY ADV.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ----------------------------------- W.P.(C) No. 3382 of 2022 ------------------------------- Dated this the 2[nd] day of February, 2021 JUDGMENT Aggrieved by Ext.P1 order of penalty relating to assessmentyear 2017-2018, petitioner has preferred an appeal before the 2[nd]respondent, a copy of which is produced as Ext.P2. A petition for stay ofproceedings pursuant to the assessment order has also been filed asExt.P3. Petitioner apprehends coercive proceedings to be effected evenbefore the petition for stay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for thepetitioner as well as the respondents, I am of the opinion that this writpetition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd] respondent to consider and pass orders on Ext.P3 stay petition, within a period of twomonths from the date of receipt of a copy of this judgment. Till such adecision is taken, all coercive proceedings against the petitioner shall bekept in abeyance. The writ petition is disposed of as above. RKM Sd/- BECHU KURIAN THOMAS, JUDGE APPENDIX OF WP(C) 3382/2022 PETITIONER'S EXHIBITS : Exhibit P1 TRUE COPY OF THE PENALTY ORDER DATED 13.01.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25.01.2022 E-FILED BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 25.01.2022, E -FILED BEFORE THE 2ND RESPONDENT.