Wp(C)/42345/2023 Of Diana Peter Alias Diana Gomez v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHTHURSDAY, THE 11 DAY OF APRIL 2024 / 22ND CHAITHRA, 1946 WP(C) NO. 42345 OF 2023 PETITIONER: DIANA PETER ALIAS DIANA GOMEZAGED 64 YEARSW/O PETER PEREIRA, AGED 64 YEARS RESIDING AT JULIE LAND, MUDIYAKODE, CHERUNNIYOOR VARKALA, THIRUVANANTHAPURAM ,695142, PIN - 695142 BY ADVS.S.GOKUL BABUKESHAVRAJ NAIRM.ANIL PRASADPARVATHY NAIRGAADHA SURESHARUN M.V.VISWANATH JAYAN RESPONDENTS: 1COMMISSIONER OF INCOME TAX (APPEALS)AAYKAR BHAWAN, 1ST FLOOR, KAWDIAR PO THIRUVANANTHAPURAM, KERALA, 695003, PIN - 695003 2ASSESSMENT OFFICEROFFICE OF THE INCOME TAX OFFICER WARD 1(1), AAYKAR BHAWAN, KOWDIAR, P.O THIRUVANANTHAPURAM, KERALA, 695003, PIN - 695003BY ADV KEERTHIVAS GIRI SRI. P.G. JAYASHANKAR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 11[th] day of April, 2024 The present writ petition has been filed seeking thefollowing reliefs: i)Issue a writ in the nature of Certiorari or such otherwrit, direction, or order, calling for records leading to Exhibit P3demand notice issued by the 2nd respondent and quash the same. ii)Issue a writ of mandamus or such other writ, order,or direction, directing the 2nd respondent to not proceed with anycoercive steps for recovery, till the disposal of Ext.p2 appeal orExt.P2(a) stay petition pending before the 1st respondent. iii)grant such other and incidental reliefs as thisHon’ble Court may deem just and necessary on the facts andcircumstances of this case. iv)Pass such other writs, order or direction as thisHon’ble Court may deem fit and proper in the factualcircumstances of this case. 2.The petitioner has filed an appeal along with stayapplication and application for condonation of delay againstExt.P1 assessment order dated 14.03.2022 passed underSection 147 read with Section 144 and 144B of the Income TaxAct. 3.Sri.P.G Jayasankar, learned Senior Standing Counselfor the Income Tax Department submits that the delay is huge in filing the appeal. The petitioner has filed the appeal withdelay of 150 days. 4.Considering the fact that the appeal has been filedalong with the stay application and the application forcondoning the delay of 150 days, the 1st respondent is directedto consider and pass necessary orders on application forcondoning the delay as well as stay application expeditiously,preferably with in a period of two months. The demand inpursuance to Ext.P1 order shall remain stayed till the decisionon application for condonation of delay and stay petitionsubject to making deposit of 15% of the total demand as perExt.P1 assessment order. The petitioner is directed to remit15% of the total demand as per Ext.P1 assessment order withina period of one week from today. With the aforesaid directions, the present writ petitionstands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 42345/2023