Wp(C)/34621/2014 Of Shri Thoufeek Ahamed v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH DAY OF DECEMBER 2014/28TH AGRAHAYANA, 1936 WP(C).No. 34621 of 2014 (C) ---------------------------- PETITIONER: ------------- SHRI THOUFEEK AHAMED AGED 35 YEARS TC 30/1120, AMBALAMUKH, PETTA PO TOLL JUNCTION, THIRUVANANTHAPURAM 695 023. BY ADV. SRI.M.SREEKUMAR RESPONDENTS: ---------------- 1. INCOME TAX OFFICER WARD-1(3), 2ND FLOOR, AAYAKAR BHAVAN KAUDIAR, THIRUVANANTHAPURAM 695 023. KAUDIAR, THIRUVANANTHAPURAM 695 023. 2. THE COMMISSIONER OF INCOME TAX(APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOUDIYAR, THIRUVANANTHAPURAM 695 023. AAYAKAR BHAVAN, KOUDIYAR, THIRUVANANTHAPURAM 695 023. 3. SHRI.T.G.JAISON LAL INC0ME TAX OFFICER, WARD-1(3), 2ND FLOOR AAYAKAR BHAVAN, KOUDIYAR, THIRUVANANTHAPURAM 695 023. AAYAKAR BHAVAN, KOUDIYAR, THIRUVANANTHAPURAM 695 023. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER'S EXHIBITS ------------------------------------- EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 11/7/2014 PASSED BY THE ISTRESPONDENTRESPONDENT EXHIBIT P2 COPY OF FORM OF APPEAL & GROUNDS OF APPEAL FILED BY THE PETITIONERPETITIONER EXHIBIT P3 COPY OF STAY PETITION DATED 6/8/2014 FILED BY THE PETITIONER EXHIBIT P3A COPY OF ACKNOWLEDGEMENT CARD IN RESPECT OF EXHIBIT P2 & P3 EXHIBIT P4 COPY OF SHOW CAUSE NOTICE DATED 2/12/2014 ISSUED BY THE IST RESPONDENTIST RESPONDENT EXHIBIT P5 COPY OF REPLY DATED 9/12/2014 SENT BY THE PETITIONER TO THE IST RESPONDENTIST RESPONDENT EXHIBIT P6 COPY OF POSTAL RECEIPT DATED 10/12/2014 IN RESPECT OF EXHIBIT P5P5 /TRUE COPY/ P.A. TO JUDGE P.R.RAMACHANDRA MENON, J. = = = = = = = = = = = = = = = = W.P.(C) No.34621 of 2014 = = = = = = = = = = = = = = = = = = = = = Dated this the 19th day of December, 2014 JUDGMENT As against Ext.P1 assessment order passed by the 1[st]respondent, the petitioner submitted Ext.P2 appeal along withExt.P3 petition for stay, which is pending consideration beforethe 2[nd] respondent. 2. In response to Ext.P4 show cause notice issued by the1[st] respondent proposing to impose penalty, the petitioner hassubmitted Ext.P5 reply. In spite of the fact that petitioner hasturned up before the 1[st] respondent seeking to explain the factsand figures, he was never entertained and this made thepetitioner to approach this Court by filing the writ petition. 3. Heard the learned Government Pleader as well. 4. After hearing both the sides, the writ petition isdisposed of directing the first respondent to consider and passappropriate orders on Ext. P3 petition for stay, in accordancewith law, as expeditiously as possible, at any rate, within 'onemonth' from the date of receipt of a copy of this judgment. Coercive proceedings, if any, shall be kept in abeyance till suchtime. With regard to the proposal for imposing penalty, Ext.P5reply submitted by the petitioner in response to Ext.P4 shall beconsidered, after affording an opportunity of hearing to thepetitioner. It shall be done within two months from the date ofreceipt of a copy of this judgment. The petitioner shall produce acopy of the judgment along with a copy of the writ petitionbefore the concerned authority for further steps. P.R.RAMACHANDRA MENON, JUDGE sj