Wp(C)/3537/2022 Of Johny Mathew v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax Officer

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. 3537 OF 2022 PETITIONER: JOHNY MATHEWARAMBANKUDY HOUSE, NADUKANI P.O., KOTHAMANGALAM, ERNAKULAM-686691.BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMONYSRI.B.PRABHAKARANSMT.NANCY PRABHAKAR RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001.2COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE (NFAC) C BLOCK, 4TH FLOOR, S P M CIVIC CENTRE, NEW DELHI-110001.3COMMISSIONER OF INCOME TAX (APPEALS)AAYKAR BHAVAN, KAWDIAR P O, THIRUVANANTHAPURAM-695003. ADV.CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 02.02.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. -------------------------------- W.P.(C) No.3537 of 2022 --------------------------------- Dated this the 2[nd] day of February, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-19, petitioner has preferred an appeal beforethe second respondent, a copy of which is produced as Ext.P.3. Apetition for stay of proceedings pursuant to the assessment order hasalso been filed as Ext.P4 before the third respondent. Petitionerapprehends coercive proceedings to be effected even before thepetition 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. Since the application for stay was filed before the third respondent and the same is required to be considered by the secondrespondent, Ext.P4 has to be forwarded to the appellate authorityconcerned. Accordingly, there will be a direction to the third W.P.(C) No.3537/22 respondent to transmit Ext.P4 to the second respondent within aperiod of one month from the date of receipt of a copy of thisjudgment. Thereafter, the second respondent shall consider andpass orders on Ext.P4 stay petition, within a further period of twomonths from the date of receipt of Ext.P4 stay petition. Till such adecision is taken on Ext.P4, all coercive proceedings initiated againstthe petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE vps APPENDIX OF WP(C) 3537/2022 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDERNO.ITBA/AST/S/143(3)/2021-22/1032261228/(1) DATED 07.04.2021 ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2018-19 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE NO.ITBA/AST/S/156/2021-22/1032261272(1)DATED 07.04.2021 ISSUED BY THE 1STRESPONDENT ALONG WITH EXHIBIT-P1 ORDER. EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM FILEDBEFORE THE 2ND RESPONDENT FOR THE YEAR2018-19 DATED 04.09.2021. EXHIBIT P4 TRUE COPY OF THE STAY PETITION FILEDBEFORE THE 3RD RESPONDENT FOR THE YEAR2018-19 DATED 25.01.2022.