Wp(C)/43545/2023 Of Dr. Thuruthiyath Suma v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 22 DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 43545 OF 2023 PETITIONER: DR. THURUTHIYATH SUMAAGED 37 YEARSSREEVALSAM, KATTAYAD ROAD, SULTHAN BATHERY S.O, WAYANAD, KERALA, PIN - 673592BY ADV S.ARUN RAJ RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 1100032INCOME TAX OFFICERWARD-1, KALPETTA, SULTHAN BATHERY ROAD, KAINATTY, KALPETTA, WAYANAD, PIN - 6731223THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN- 6730014INCOME TAX APPELLATE TRIBUNALCOCHIN BENCH, KENDRIYA BHAVAN, KAKKANAD, ERNAKULAM, COCHIN, PIN - 682030BY ADV ADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 22[nd] day of December, 2023 The present writ petition has been filed seeking for the following prayers: I)To issue a writ of mandamus directing the 4th respondent-Income tax Appellate Tribunal, Cochin Bench, Cochin toconsider and pass orders on Exhibit P3 appeal and/orExhibit P4 stay petition for the AY 2017-18, asexpeditiously as possible, at any rate within a time limit asmay be fixed by this Hon’ble Court.Income tax Appellate Tribunal, Cochin Bench, Cochin toconsider and pass orders on Exhibit P3 appeal and/orExhibit P4 stay petition for the AY 2017-18, asexpeditiously as possible, at any rate within a time limit asmay be fixed by this Hon’ble Court. ii)To issue a writ of mandamus directing the 1st and 2nrespondent/income tax department not to take any furtherproceedings based on Exhibit P1 assessment order for theAY 2017-18 pending final disposal of Exhibit P3 statutoryappeal/Ext.P4 stay petition by the 4th respondent for the AY2017-18.respondent/income tax department not to take any furtherproceedings based on Exhibit P1 assessment order for theAY 2017-18 pending final disposal of Exhibit P3 statutoryappeal/Ext.P4 stay petition by the 4th respondent for the AY2017-18. iii)To such other appropriate writ, order or direction as thisHon’ble Court may deem just and proper to issue in thefacts and circumstances of the case.Hon’ble Court may deem just and proper to issue in thefacts and circumstances of the case. 2.Learned counsel for the petitioner submits that the writ petition can be disposed of with adirection to the 4th respondent, the Income TaxAppellate Tribunal, Cochin, to consider and passorders on Ext.P3 appeal and Ext.P4 stay applicationexpeditiously, within time bound manner. Considering the said prayer, the present writpetition is disposed of, with a direction to the 4threspondent to consider and dispose of the pendingExt.P3 appeal and Ext.P4 stay applicationexpeditiously, preferably within a period of fourmonths and in case if the appeal is not possible to bedisposed of within a period of four months, at leaststay application should be disposed of within the saidperiod of time. Sd/-DINESH KUMAR SINGHJUDGE PETITIONER EXHIBITS Exhibit P-1 Exhibit P-2 Exhibit P-3 Exhibit P-4 Exhibit P-5 TRUE COPY OF THE ASSESSMENT ORDER DATED 20-3-2022 UNDER SECTION 147 R.W.S 144 AND 144BOF THE ACT FOR THE AY 2017-18 ALONG WITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT TRUE COPY OF ORDER DATED 23-11-2023 PASSED BY THE CIT (APPEALS), NFAC, DELHI FOR THE AY 2017-18 TRUE COPY OF THE SECOND APPEAL DATED 29-11-2023 FILED BY THE PETITIONER BEFORE THE 4THRESPONDENT FOR THE AY 2017-18 TRUE COPY OF THE STAY PETITION DATED 29-11-2023 FILED BY THE PETITIONER BEFORE THE 4THRESPONDENT FOR THE AY 2017-18 TRUE COPY OF THE LETTER DATED 18-12-2023 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT