Wp(C)/34385/2023 Of Shameem Thari v. Income Tax Officer, Central Circle 1, Kozhikode

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHWEDNESDAY, THE 18 DAY OF OCTOBER 2023 / 26TH ASWINA, 1945 WP(C) NO. 34385 OF 2023 PETITIONER/S: SHAMEEM THARIAGED 41 YEARSS/O ABDUL KAREEM THARI, THARI HOUSE CHENDAPURAYA, ABDU RAHIMAN NAGAR P O, ABDU RAHIMAN NAGAR, MALAPPURAM, KERALA, PIN - 676305BY ADVS.M.P.SHAMEEM AHAMEDAKHIL PHILIP MANITHOTTIYILNAEEM M.MMUHAMMED FIRDOUZ A.V.DANIYA RASHEED PALLIYALIL RESPONDENT/S: 1INCOME TAX OFFICER, CENTRAL CIRCLE 1, KOZHIKODEAAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 2THE NATIONAL FACELESS APPEAL CENTRE (NFAC)INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, C-BLOCK, 4TH FLOOR, S.P.M. CIVIC CENTER, NEW DELHI, PIN – 110001INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, C-BLOCK, 4TH FLOOR, S.P.M. CIVIC CENTER, NEW DELHI, PIN – 110001 ADV.JOSE JOSEPH -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 18[th] day of October, 2023 The present writ petition has been filed underArticle 226 of the Constitution of India for a directionto the 2nd respondent to dispose of Ext.P2 seriesappeals and Ext.P3 series stay applications againstExt.P1 series assessment orders. 2.The learned counsel for the petitionersubmits that, the petitioner had approached theAppellate Authority on time against the assessmentorders in Ext.P1 series. However, no decision has beentaken either on stay petitions or appeals and thepetitioner is facing recovery proceedings on the arrearsof tax determined in Ext.P1 series. Considering the aforesaid facts, the present writpetition is disposed of, with a direction to the 2ndrespondent to pass appropriate orders on Ext.P2 seriesappeals. However, if it is not possible to decide Ext.P2series appeals, at least Ext.P3 series stay applications WP(C) No.34385 of 2023 of the petitioner should be decided in accordance with the law, expeditiously. Sd/- DINESH KUMAR SINGHJUDGE AP APPENDIX OF WP(C) 34385/2023 PETITIONER EXHIBITS Exhibit P1COPY OF THE ASSESSMENT ORDER DATED 31.03.2023 ALONG WITH THE COMPUTATION SHEETAND DEMAND NOTICE FOR AY 2018-19Exhibit P1ACOPY OF THE ASSESSMENT ORDER DATED 31.03.2023 ALONG WITH THE COMPUTATION SHEETAND DEMAND NOTICE FOR AY 2019-20Exhibit P1BCOPY OF THE ASSESSMENT ORDER DATED 30.03.2023 ALONG WITH THE DEMAND NOTICE FORAY 2020-21Exhibit P1CCOPY OF THE ASSESSMENT ORDER DATED 30.03.2023 ALONG WITH THE DEMAND NOTICE FORAY 2021-22Exhibit P2COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2018-19Exhibit P2ACOPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2019-20Exhibit P2BCOPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2020-21Exhibit P2CCOPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGEMENT FOR AY 2021-22Exhibit P3COPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2018-19 ALONG WITH THE E-ACKNOWLEDGEMENTExhibit P3ACOPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2019-20 ALONG WITH THE E-ACKNOWLEDGEMENTExhibit P3BCOPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2020-21 ALONG WITH THE E-ACKNOWLEDGEMENTExhibit P3CCOPY OF THE STAY PETITION FILED ON 13.10.2023 FOR AY 2021-22 ALONG WITH THE E-ACKNOWLEDGEMENT