Wp(C)/40554/2023 Of Mohammed Musthafa C.k v. Income Tax Officer , Ward 2(3)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 6 DAY OF DECEMBER 2023 / 15TH AGRAHAYANA, 1945 WP(C) NO. 40554 OF 2023 PETITIONER: MOHAMMED MUSTHAFA C. K.,AGED 50 YEARS, PARAKKOT PATTAYI HOUSE, FEROKE P. O.,KOZHIKODE, PIN – 673631. BY ADVS. SRI. P. RAGHUNATHAN SRI. PREMJIT NAGENDRAN SRI. RISHAL K. RESPONDENTS: 1INCOME TAX OFFICER, WARD 2(3), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN – 673001. 2COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN,MANANCHIRA,KOZHIKODE, PIN – 673001. 3COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS CENTRE, NEW DELHI, PIN – 110001. 4TAX RECOVERY OFFICER,AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN – 673001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------- WP(C) No.40554 of 2023 ------------------------- Dated this the 6[th] day of December, 2023 JUDGMENT 1.The present writ petition has been filed for the following reliefs; It is therefore prayed that this Hon’ble Court may bepleased call for the records leading to the issue ofExt. P-2 assessment order as well as Ext. P-3 appeal,peruse the same, hear arguments on behalf of thepetitioner and: A:ISSUE a Writ of Mandamus or any otherappropriate Writ or direction to the Third Respondentdirecting his to dispose of Ext. P-3 appealexpeditiously: B:ISSUE an appropriate writ or direction to theFourth Respondent directing him to keep in abeyanceall further proceedings pursuant to Ext. P-8 notice tillsuch time Ext. P-3 appeal is disposed of by ThirdRespondent: C:Pass such other orders that the Petitioner maypray for and this Hon’ble Court may deem fit togrant. 2.Earlier, the writ petitioner has approached this Court by filingW.P.(C) No. 3252 of 2018. The Co-ordinate Bench of this Court videthe Judgment and Order dated 19.03.2018 disposed of the said writpetition with direction to the 2[nd] respondent (3[rd] respondent herein)to pass orders on the stay petition claimed to have been filed by the petitioner. This Court also stayed the demand of tax covered by theassessment order till disposal of the stay application. Furtherdirection was given that the petitioner’s bank accounts had beenceased, the petitioner should be permitted to operate the accountuntil such time the stay application is disposed of. 3.In pursuance to the direction issued by this Court, the 2[nd]respondent had decided the stay petition vide the order dated17.01.2019 directing the petitioner to deposit 20% of the demand asper the assessment order in two equal installments to be paid by thelast date of January 2019 and February 2019. The balance demand isstayed for a period of six months. 4.It appears that the petitioner has not paid 20% of the aggregatedemand in two equal installments as directed by the 2[nd] respondentwhile disposing of the stay application. The stay order was granted bythe 2[nd] respondent on condition of payment of 20% of the demand intwo installments. The petitioner has not complied with the conditionof stay, there is no stay and the Authority are free to recover theamount as there is no interim order operating in favour of thepetitioner. 5.Be that as it may, according to the petitioner, the appeal filed bythe petitioner against the assessment order has remained pending since 2018. considering the long pendency of the appeal against theassessment order, it would be appropriate to dispose of this writpetition with direction to the 3[rd] respondent to decide the appealexpeditiously preferably within a period of two months in accordancewith the law. Sd/-DINESH KUMAR SINGHJUDGE Svn APPENDIX OF WP(C) 40554/2023 PETITIONER’S EXHIBITS