Wp(C)/38843/2022 Of Asha Krishnan v. Assistant Commissioner Of Income Tax, Circle -3, Division –Ii

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 5 DAY OF DECEMBER 2022 / 14TH AGRAHAYANA, 1944WP(C) NO. 38843 OF 2022 PETITIONER: ASHA KRISHNAN AGED 62 YEARS7C, JOMER HAVENILLOM ROADCOCHIN 682016, PIN - 682016BY ADV PREMJIT NAGENDRAN RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -3, DIVISION -II C.R. BUILDING, I.S. PRESS ROAD KOCHI 682018, PIN - 6820182COMMISSIONER OF INCOME TAX (APPEALS) - VPOORNIMA BUILDING, PANAMPILLY NAGAR KOCHI 682036, PIN - 6820363THE TAX RECOVERY OFFICERROOM NO 304 3RD FLOORC.R. BUILDING, I.S. PRESS ROADKOCHI 682018 , PIN - 682018 OTHER PRESENT: SC,SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.38843 of 2022 ---------------------------------------- Dated this the 5[th] day of December, 2022 JUDGMENT Petitioner is an assessee under the 1[st] respondent. For theassessment year, 1992-93 an order of assessment was issued whichwas challenged in appeal. The appellate Tribunal by Ext.P1 orderallowed the second appeal in part and remanded the matter to the 2[nd]respondent for fresh disposal of the first appeal. Ext.P1 order of theTribunal is dated 22-05-2006. 2. The grievance of the petitioner is that despite the appeal having been remanded as early as in 2006, till date no orders havebeen issued by the 2[nd] respondent pursuant to the remand and in themeantime, proceedings have been initiated as per Ext.P3 to enforcecollection of tax due for the assessment year 1992-93. 3. I have heard Sri. Premjit Nagendran, the learned counsel forthe petitioner as well as Sri. Jose Joseph, the learned Standing Counselfor the respondents. 4. Though this Court is surprised that there has occasioned adelay of 16 years in disposing of an appeal after remand, consideringthe entire circumstances, there will be a direction to the 2[nd] respondentor the jurisdictional first Appellate Authority to consider and dispose of the appeal No.ITA117/EKM/Dv.II/97-98 as expeditiously as possible, atany rate, within a period of six months from the date of receipt of acopy of this judgment. Needless to mention, Ext.P3 and all coercive proceedings againstthe petitioner for the assessment year 1992-93 shall be kept inabeyance, until a decision is taken as directed in this judgment. The writ petition is disposed of. AJM/7/12/22 BECHU KURIAN THOMASJUDGE APPENDIX OF WP(C) 38843/2022 PETITIONER EXHIBITSExhibit P-1 Exhibit P-2 Exhibit P-3 Exhibit P-4 PHOTOSTAT COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.A.769/COCH/2004 DATED 22.05.2006 FOR THE ASSESSMENT YEAR 1992-93. PHOTOSTAT COPY OF THE LETTER SENT BY THEPETITIONER TO THE SECOND RESPONDENT| DATED 23.05.2018. PHOTOSTAT COPY OF THE NOTICE ISSUED BY THE THIRD RESPONDENT DATED 02.11.2022. STATEMENT SHOWING PAYMENTS EFFECTED BY THE PETITIONER TO THE INCOME TAX DEPARTMENT TOWARDS DUES FOR THE FOR THE FOR THE ASSESSMENT YEAR 1992-93 //TRUE COPY// PA TO JUDGE