Wp(C)/44310/2023 Of Joshy P.mathew v. The Commissioner Of Income Tax (Appeal-1)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 5 DAY OF JANUARY 2024 / 15TH POUSHA, 1945WP(C) NO. 44310 OF 2023 PETITIONER: JOSHY P.MATHEW,AGED 49 YEARS S/O. P.M.MATHEW, PANDAPLAKKAL HOUSE, KIZHAKKAMBALAM, ALUVA, PIN - 683564 BY ADV DINESH R.SHENOY RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEAL-1)COCHIN., PIN - 682018 SANJUVAN TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, 2THE DEPUTY COMMISSIONER OF INCOME TAX (CIRCLE 1), ERNAKULAM, (AO),, PIN - 682013 3THE COMMISSIONER OF INCOME TAX(APPEALS) III,SANJUVAN TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, COCHIN, PIN - 682018 SANJUVAN TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, OTHER PRESENT: SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 5[th] day of January, 2024 The present writ petition has been filed seeking the followingreliefs: a)Issue a writ of mandamus or any other appropriate writ,order or direction, to direct and to consider and disposeext.P8 to P14 Appeals pending on its file.order or direction, to direct and to consider and disposeext.P8 to P14 Appeals pending on its file. b)A writ, order or direction, directing the respondents not toinitiate any further proceedings on the basis of the impugnedassessment orders, (Exts.P1 to P7) during the pendency ofthe aforesaid appeals, (Exts.P8 to P14) without disposing ofthe same.initiate any further proceedings on the basis of the impugnedassessment orders, (Exts.P1 to P7) during the pendency ofthe aforesaid appeals, (Exts.P8 to P14) without disposing ofthe same. c)Grant such other reliefs as are deemed fit and proper in thefacts and circumstances of the case.facts and circumstances of the case. d)Petitioner also prays that this Hon’ble Court may be pleasedto dispense with the translation of the documents producedin the vernacular language.to dispense with the translation of the documents producedin the vernacular language. 2.A search was conducted under the provisions of Section 132 of the Income Tax Act at the premises of thepetitioner/assessee group on 10.01.2008 and proceedings wereinitiated for assessment of the petitioner’s income under Section153A read with Section 143(3) of the Income Tax Act, 1961 for the assessment years 2002-03 to 2008-19. On conclusion of theproceedings, Exts P1 to P7 assessment orders came to be passedunder the provisions of Section 153A read with Section 143(3) of the Income Tax Act on 28.12.2009. The petitioner aggrieved bythe assessment orders in Exts.P1 to P7 had filed appeals beforethe 1st respondent. However, the 1st respondent dismissed theappeals vide orders in Exts.P8 to P14 dated 02.02.2010. 3.Against the said appellate orders passed by the 1strespondent, the petitioner filed 7 appeals before the Income TaxAppellate Tribunal being appeal Nos. ITA 283 to 289. The IncomeTax Appellate Tribunal set aside the orders passed by the 1strespondent in Exts. P8 to P14 and remanded the matter back to the 1st respondent vide order dated 27.09.2013 for freshconsideration in the light of the judgment passed by this Court inW.P.(C.) No.34655 of 2011. 4.The learned counsel for the petitioner submits thatmore than ten years have passed since the matter was remandedback to the 1st respondent by the Income Tax Appellate Tribunalvide order dated 27.09.2013, however, till date appeals have notdisposed of by the 1st respondent. In the meantime, therespondents are enforcing the demand in pursuance to theassessment orders in Exts.P1 to P7. This Court on the last date ofhearing i.e, 05.01.2024 required the Senior Standing Counsel forthe Income Tax Department to inform the Court regarding thetime would be required for disposal of appeals in Exts. P8 to P14pending before the 1st respondent. 4 4.The learned counsel for the petitioner submits thatmore than ten years have passed since the matter was remandedback to the 1st respondent by the Income Tax Appellate Tribunalvide order dated 27.09.2013, however, till date appeals have notdisposed of by the 1st respondent. In the meantime, therespondents are enforcing the demand in pursuance to theassessment orders in Exts.P1 to P7. This Court on the last date ofhearing i.e, 05.01.2024 required the Senior Standing Counsel forthe Income Tax Department to inform the Court regarding thetime would be required for disposal of appeals in Exts. P8 to P14pending before the 1st respondent. 4 5.Ms. Susie B.Varghese, learned Senior StandingCounsel on instruction submits that the 1st respondent wouldrequires at least four months time to finalize the appeals inExts.P8 to P14. Considering the said stand of the respondents, the presentwrit petition is disposed of with direction to the 1st respondent tofinalize the appeals in Exts.P8 to P14 expeditiously, preferablywithin a period of four months. For a period of four months, nocoercive measure to be taken against the petitioner to enforcethe demand in pursuance to Exts.P1 to P7 assessment orders. Sd/- DINESH KUMAR SINGH JUDGE AP APPENDIX OF WP(C) 44310/2023 PETITIONER EXHIBITS Exhibit P1TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2002-2003 DATED 28/12/2009Exhibit P2TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2003-2004 DATED 28/12/2009Exhibit P3TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2004-2005 DATED 28/12/2009Exhibit P4TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2005-2006 DATED 28/12/2009Exhibit P5TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2006-2007 DATED 28/12/2009Exhibit P6TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2007-2008 DATED 28/12/2009Exhibit P7TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2008 - 2009 DATED 28/12/2009Exhibit P8TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2002-2003 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010Exhibit P9TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2003-2004 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010Exhibit P10TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2004-2005 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010Exhibit P11TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2005-2006 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010Exhibit P12TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2006-2007 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010Exhibit P13TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2007-2008 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010