Wp(C)/35025/2022 Of Dr. A.c Velayudhan v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3 DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WP(C) NO. 35025 OF 2022 PETITIONER : DR. A.C VELAYUDHAN, AGED 71 YEARS,32/305/1, PALLATH LANE WEST,SITHARAM MILL ROAD,PUNKUNNAM,THRISSUR, PIN – 680 002 BY ADV DIVYA RAVINDRAN RESPONDENTS : 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AAYAKAR BHAVAN,SAKTHAN THAMPURAN NAGAR,MUNICIPAL OFFICE ROAD,THRISSUR, KERALA, PIN – 680 001CENTRAL CIRCLE, AAYAKAR BHAVAN,SAKTHAN THAMPURAN NAGAR,MUNICIPAL OFFICE ROAD,THRISSUR, KERALA, PIN – 680 001 2THE DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AAYAKAR BHAVAN,SAKTHAN THAMPURAN NAGAR,MUNICIPAL OFFICE ROAD,PIN – 680 001 THRISSUR, KERALA, 3THE JOINT COMMISSIONER OF INCOME TAX,CENTRAL RANGE, ALPHA LIZA BUILDING,OPP. SRV SCHOOL ROAD,KOCHI, PIN – 682 011CENTRAL RANGE, ALPHA LIZA BUILDING,OPP. SRV SCHOOL ROAD,KOCHI, PIN – 682 011 4THE TAX RECOVERY OFFICER,CENTRAL CIRCLE, 5TH FLOOR,KANDAMKULATHY TOWERS,MG ROAD, KOCHI, PIN – 682 011 5THE COMMISSIONER OF INCOME TAX (APPEALS)-IIIPOORNIMA BUILDING,PANAMAPILLY NAGARKOCHI, PIN – 682 036 BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 03.11.2022, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: BECHU KURIAN THOMAS, J. -------------------------------- W.P.(C).No.35025 of 2022 --------------------------------- Dated this the 3[rd] day of November, 2022 JUDGMENT Aggrieved by the orders of assessment for the years 2013-14 and2014-15 and the order of penalty issued under Section 271E of theIncome Tax Act, 1961, apart from a modified order of assessment,petitioner has preferred appeals as Ext.P5, Ext.P5(a), Ext.P5(b) andExt.P5(c) before the 5[th] respondent. 2. In the meantime, on 06.10.2017, this Court directed the staypetitions filed in the appeals to be considered and disposed of and alsostayed the recovery proceedings pursuant to the said notices. However,since the appeals itself were posted for hearing on 17.03.2020 and thepetitioner could not appear on that day the appeals were not disposed.Thereafter, proceedings for recovery have been initiated as per Ext.P8.Petitioner challenges the proceedings initiated to recover the amountsdue under the assessment orders and the order of penalty. 3. I have heard the learned counsel for the petitioner as well as thelearned Standing Counsel for the Income Tax Department. 4. The appeals filed by the petitioner as Ext.P5 series have beenpending consideration before the 5[th] respondent for the last almost six years. Taking into reckoning the long lapse of period and also the factthat the Covid - 19 Pandemic had affected the consideration of theappeals for the last two years, I am of the view that interests of justicedemands that the appeals filed by the petitioner itself be disposed of in atime bound manner. Accordingly, I direct the 5[th] respondent to consider and dispose ofExt.P5, Ext.P5(a), Ext.P5(b) and Ext.P5(c) appeals, as expeditiously aspossible, at any rate, within a period of six months from today, aftergranting an opportunity of hearing to the petitioner. It is further directedthat all coercive proceedings pursuant to Ext.P8 shall be kept in abeyancetill the appeals are disposed of. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE RKM APPENDIX OF WP(C) 35025/2022 PETITIONER'S EXHIBITS : Exhibit P1THE TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 143(3) DATED 28.03.2016 FOR THE AY 2013-14 ISSUED BY THE 1ST RESPONDENT.UNDER SECTION 143(3) DATED 28.03.2016 FOR THE AY 2013-14 ISSUED BY THE 1ST RESPONDENT. Exhibit P2THE TRUE COPY OF THE ORDER UNDER SECTION 143(3) R.W.S 263 DATED 24.5.2017 FOR AY 2013-14 ISSUED BY THE 2ND RESPONDENT.143(3) R.W.S 263 DATED 24.5.2017 FOR AY 2013-14 ISSUED BY THE 2ND RESPONDENT. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE RKM APPENDIX OF WP(C) 35025/2022 PETITIONER'S EXHIBITS : Exhibit P1THE TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 143(3) DATED 28.03.2016 FOR THE AY 2013-14 ISSUED BY THE 1ST RESPONDENT.UNDER SECTION 143(3) DATED 28.03.2016 FOR THE AY 2013-14 ISSUED BY THE 1ST RESPONDENT. Exhibit P2THE TRUE COPY OF THE ORDER UNDER SECTION 143(3) R.W.S 263 DATED 24.5.2017 FOR AY 2013-14 ISSUED BY THE 2ND RESPONDENT.143(3) R.W.S 263 DATED 24.5.2017 FOR AY 2013-14 ISSUED BY THE 2ND RESPONDENT. Exhibit P3THE TREU COPY OF THE PENALTY ORDER ISSUED BY THE 3RD RESPONDENT UNDER SECTION 271E FOR AY 2013-14 DATED 7.11.2016BY THE 3RD RESPONDENT UNDER SECTION 271E FOR AY 2013-14 DATED 7.11.2016 Exhibit P4THE TRUE COPY OF THE ASSESSMENT ORDER PASSED UNDER SECTION 143(3) DATED 29.12.2016, ISSUED BY THE 1ST RESPONDENT FOR AY 2014-15.PASSED UNDER SECTION 143(3) DATED 29.12.2016, ISSUED BY THE 1ST RESPONDENT FOR AY 2014-15. Exhibit P5TRUE COPY OF THE FORM 35 FILED BY THE PETITIONER AGAINST EXT PL ASSESSMENT ORDERFOR AY 2013-14 DATED 15.06.2016PETITIONER AGAINST EXT PL ASSESSMENT ORDERFOR AY 2013-14 DATED 15.06.2016 Exhibit P5(a)TRUE COPY OF THE FORM 35 FILED BY THE PETITIONER AGAINST EXT P2 ASSESSMENT ORDERFOR AY 2013-14 DATED 29.06.2017PETITIONER AGAINST EXT P2 ASSESSMENT ORDERFOR AY 2013-14 DATED 29.06.2017 Exhibit P5(b)TRUE COPY OF THE FORM 35 FILED BY THE PETITIONER AGAINST EXT P3 PENALTY ORDER FOR AY 2013-14 DATED 3.12.2016.PETITIONER AGAINST EXT P3 PENALTY ORDER FOR AY 2013-14 DATED 3.12.2016. Exhibit P5(c)TRUE COPY OF THE FORM 35 FILED BY THE PETITIONER AGAINST EXT P4 ASSESSMENT ORDERFOR AY 2014-15 DATED 28.01.2017.PETITIONER AGAINST EXT P4 ASSESSMENT ORDERFOR AY 2014-15 DATED 28.01.2017. Exhibit P6THE TINE COPY OF THE JUDGMENT IN W.P (C) NO. 31888/2017 DATED 6.10.2017 RENDERED BYTHIS HONBLE COURT.NO. 31888/2017 DATED 6.10.2017 RENDERED BYTHIS HONBLE COURT. Exhibit P7 Exhibit P8 THE TRUE COPY OF THE HEARING NOTICE ISSUEDBY THE 5TH RESPONDENT FOR AY 2013-14 DATED13.02.2020 THE TRUE COPY OF THE RECOVERY NOTICE DATED19.10.2022, ISSUED BY THE 4TH RESPONDENT.