Wp(C)/41207/2022 Of V.d Devasia v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 19 DAY OF DECEMBER 2022 / 28TH AGRAHAYANA, 1944 WP(C) NO. 41207 OF 2022 PETITIONER: V.D DEVASIA,S/O.DEVASIA, AGED 63 YEARS,VALIPLACKAL HOUSE,TEEKOY P.O, KOTTAYAM – 686 580.BY ADVS.ABRAHAM JOSEPH MARKOSV.ABRAHAM MARKOSISAAC THOMASP.G.CHANDAPILLAI ABRAHAMALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARAJOHN VITHAYATHIL RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, KOTTAYAM – 686 002.2INCOME TAX APPELLATE TRIBUNAL,KOCHI BENCH, KENDRIYA BHAVAN,BLOCK NO. C1 & C2,1ST FLOOR,KAKKANAD, KOCHI – 682 037.ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON19.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner suffered Exts.P1, P2 and P3assessment orders for the assessment years 2011-12,2012-13 and 2014-15. The petitioner has preferredExts.P5 to P7 appeals along with Exts.P8 to P10 staypetitions before the 2[nd] respondent Tribunal, following thedismissal of the appeals before the first AppellateAuthority. The petitioner has approached this Court beingaggrieved by the fact that pending consideration of thestay petitions by the Appellate Tribunal, the petitioner hasbeen served with Ext.P11 notice proposing recovery. 2.Heard the learned Standing Counsel for therespondent Department also. 3.Having regard to the facts and circumstancesof the case, this writ petition will stand disposed ofdirecting the 2[nd] respondent Tribunal to consider and passorders on Ext.P8 to P10 stay petitions filed in Exts.P5 toP7 appeals within a period of two months from the date of receipt a certified copy of this judgment. Till such time asorders are passed on the stay petitions, any steps torecover amounts due under Exts.P1, P2 and P3 orders ofassessment shall be kept in abeyance. DK Sd/- GOPINATH P. JUDGE APPENDIX OF WP(C) 41207/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P4 TRUE COPY OF THE ORDER DATED 29.11.2021 FOR AY 2011-12, 2012-13 AND 2014- 15 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-3, KOCHI Exhibit P5 TRUE COPY OF APPEAL NO.47/2022 DATED 24.01.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2011 -12 Exhibit P6 TRUE COPY OF APPEAL NO.48/2022 DATED 24.01.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2012-13 Exhibit P7 TRUE COPY OF APPEAL NO.50/2022 DATED 24.01.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2014-15 Exhibit P8TRUE COPY OF THE STAY PETITION NO.6/2022 DATED 24.01.2022 FILED BYTHE PETITIONER FOR AY 2011-12 BEFORE THE 2ND RESPONDENT. Exhibit P9TRUE COPY OF THE STAY PETITION NO.7/2022 DATED 24.01.2022 FILED BYTHE PETITIONER FOR AY 2012-13 BEFORE THE 2ND RESPONDENT. Exhibit P10TRUE COPY OF THE STAY PETITION NO.9/2022 DATED 24.01.2022 FILED BYTHE PETITIONER FOR AY 2014-15 BEFORE THE 2ND RESPONDENT. Exhibit P11TRUE COPY OF THE RECOVERY NOTICE DATED 29.11.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR ASSESSMENT YEARS 2011-12, 2012-13 AND 2014-15.