Wp(C)/41996/2023 Of Shiyas Kottakunnel Pareeth v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 15 DAY OF DECEMBER 2023 / 24TH AGRAHAYANA, 1945WP(C) NO. 41996 OF 2023 PETITIONER: SHIYAS KOTTAKUNNEL PAREETH,AGED 44 YEARSKOTTAKKUNNEL HOUSE, ADOOPARAMBU, MUVATTUPUZHA P.O, ERNAKULAM, PIN - 686661 BY ADVS.K.S.HARIHARAN NAIRHARIMA HARIHARANG.REMADEVIRAJATH R NATHDHEERAJ SASIDHARAN RESPONDENTS: 1THE INCOME TAX OFFICER,CENTRAL CIRCLE 2, OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX, KANDOMKULATHY TOWERS, M.G.ROAD, KOCHI, PIN - 682011 2NATIONAL FACELESS APPEAL CENTRE,DELHI-110001, REPRESENTED BY THE COMMISSIONER OF INCOMETAX (APPEALS). OTHER PRESENT: SC-SMT SUCY V VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 15[th ] day of December, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 seriesappeals and Ext.P3 series stay petitions, within a timeperiod to be fixed by this Court. 2. The petitioner’s case is that, aggrieved by Ext.P1 series assessment orders, the petitioner has preferredExt.P2 series appeals along with Ext.P3 series staypetitions before the second respondent. The petitioneris apprehensive that during the pendency of Exts.P2series and P3 series stay petitions, the respondents mayenforce Ext.P1 series assessment orders. Hence, thewrit petition. 3. Heard; Sri. K.S.Hariharan Nair, the learnedcounsel appearing for the petitioner and Smt. Sucy V.Varghese, the learned Standing Counsel appearing forthe respondents. 4. Having considered the pleadings and materialson record and taking note of the fact that Ext.P3 seriesstay petitions are pending consideration before thesecond respondent, I deem it appropriate to dispose ofthe writ petition in the following manner:- (i) The second respondent is directed to consider and dispose of Ext.P3 series stay petitions, inaccordance with law and as expeditiously as possible, atany rate within a period of three months from the dateof receipt of a certified copy of the judgment, afteraffording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass aconditional order of stay, he shall state reasons for thesame. (iii) Until such time orders are passed on Ext.P3 4 series stay petitions, all further proceedings pursuant toExt.P1 series assessment orders shall stand deferred. Sd/- C.S.DIAS, JUDGE WP(C) NO. 41996 OF 2023 APPENDIX OF WP(C) 41996/2023 PETITIONER EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER DATED 30-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-162022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 Exhibit P1(a)COPY OF ASSESSMENT ORDER DATED 30-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2016-172022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2016-17 Exhibit P1(b)COPY OF ASSESSMENT ORDER DATED 30-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-182022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 Exhibit P1(c)COPY OF ASSESSMENT ORDER DATED 30-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-192022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 Exhibit P1(d)COPY OF ASSESSMENT ORDER DATED 30-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2019-202022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 Exhibit P2COPY OF APPEAL MEMORANDUM DATED 28-04-2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1.2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1. 2023 FILED BY THE PETITIONER BEFORE THE Exhibit P1(b)COPY OF ASSESSMENT ORDER DATED 30-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-182022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 Exhibit P1(c)COPY OF ASSESSMENT ORDER DATED 30-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-192022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 Exhibit P1(d)COPY OF ASSESSMENT ORDER DATED 30-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2019-202022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 Exhibit P2COPY OF APPEAL MEMORANDUM DATED 28-04-2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1.2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1. 2023 FILED BY THE PETITIONER BEFORE THE Exhibit P2(a)COPY OF APPEAL MEMORANDUM DATED 28-04-2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(A)2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(A) Exhibit P2(b)COPY OF APPEAL MEMORANDUM DATED 28-04-2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(B)2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(B) 2023 FILED BY THE PETITIONER BEFORE THE Exhibit P2(c)COPY OF APPEAL MEMORANDUM DATED 28-04-2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(C)2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(C) 2023 FILED BY THE PETITIONER BEFORE THE Exhibit P2(d)COPY OF APPEAL MEMORANDUM DATED 28-04- Exhibit P3 Exhibit P3(a) Exhibit P3(b) Exhibit P3(c) Exhibit P3(d) 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1(D) COPY OF THE STAY PETITION DATED 30-11-2023 FILED BY THE PETITIONER IN EXT. P2 COPY OF THE STAY PETITION DATED 30-11-2023 FILED BY THE PETITIONER IN EXT. P2(A) COPY OF THE STAY PETITION DATED 30-11-2023 FILED BY THE PETITIONER IN EXT. P2(B) COPY OF THE STAY PETITION DATED 30-11-2023 FILED BY THE PETITIONER IN EXT. P2(C) COPY OF THE STAY PETITION DATED 30-11-2023 FILED BY THE PETITIONER IN EXT. P2(D)