Wp(C)/40229/2023 Of Mundampra Mohammed Faez v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 1 DAY OF DECEMBER 2023 / 10TH AGRAHAYANA, 1945WP(C) NO. 40229 OF 2023 PETITIONER: MUNDAMPRA MOHAMMED FAEZ, MPB MALIYAKKAL HOUSE, AREEKODE P. O.,MALAPPURAM, KERALA, PIN – 673639. BY ADVS. SRI. ANIL D. NAIR SMT. TELMA RAJU SMT. AADITYA NAIR RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAX,INCOME TAX DEPARTMENT, CENTRAL CIRCLE 1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEX BUILDING, MANANCHIRA KOZHIKODE, PIN – 673001.INCOME TAX DEPARTMENT, CENTRAL CIRCLE 1, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEX BUILDING, MANANCHIRA KOZHIKODE, PIN – 673001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE,NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN – 110001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.40229 of 2023 ------------------------- Dated this the 1[st] day of December, 2023 JUDGMENT 1.The present writ petition has been filed by the petitionerfor the following reliefs; (a)Issue a writ of mandamus or otherappropriate writ, order or direction directingthe 2[nd] respondent to dispose of Exhibit P2appeal and Exhibit P3 stay petition asexpeditiously as possible. (b)Pending hearing and final disposal ofExhibit P3 stay petition this Hon’ble Courtbe pleased to grant stay of all furtherproceedings pursuant to Exhibit P1 order. (c)To issue such other and further reliefsas this Hon’ble Court may deem fit andproper in the interest of justice. 2.This Court finds no ground to stay the demand as has been determined by the Assessing Authority pending consideration ofappeal before the 2[nd ]respondent Appellate Authority. ThisCourt would not like to entertain the writ petition parallel to the appeal pending before the 2[nd] respondent Appellate Authority. The parallel proceedings in the High Court while the appeal andstay application are pending before the 2[nd] respondent AppellateAuthority are not maintainable. Therefore, the prayer for stayingthe demand as has been determined by Exhibit P-1 order isrejected. The 2[nd] respondent is however directed to proceedwith the appeal and decide the same expeditiously preferablywithin a period of one year. The stay application should bedecided within a period of two months. With the above direction, the present writ petition ishereby finally disposed of. Svn Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 40229/2023 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 26.03.2022 ALONG WITH THE DEMANDNOTICEExhibit P2TRUE COPY OF THE STATUTORY APPEAL DATED 23.04.2022 ALONG WITH ACKNOWLEDGMENT FOR FILINGExhibit P3TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER FOR THE A.Y. 2016-17Exhibit P4TRUE COPY OF THE ISSUE LETTER DATED 17.11.2023