Wp(C)/5709/2020 Of Kurickal Joseph Paul v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.5709 OF 2020(K) PETITIONER: KURICKAL JOSEPH PAUL,AGED 52 YEARS,KURICKAL HOUSE, NEAR THRIKKAKARA TEMPLE, UNIVERSITY P.O., ERNAKULAM-682 022.BY ADVS.SRI.ABRAHAM JOSEPH MARKOSSRI.V.ABRAHAM MARKOSSRI.ISAAC THOMASSRI.P.G.CHANDAPILLAI ABRAHAMSHRI.VIPIN ANTO H.M.SHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA KURICKAL HOUSE, NEAR THRIKKAKARA TEMPLE, RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), NON-CORP. CIRCLE-1(1), KOCHI-682 018. 2COMMISSIONER INCOME OF TAX (APPEALS),AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI-682 036. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5709 OF 2020 JUDGMENT Petitioner being an assessee and holder of a PAN Number has approached this Court under Article226 of the Constitution of India for seekingappropriate directions to the 2[nd] respondent fordisposal of appeal and interim application, Ext.P2 andExt.P3 as pending for the last four years. By rakingup the coercive action, the recovery notice dated22.01.2020, Ext.P4 was received. 2.Learned counsel for the petitionersubmits that the very piquant situation has revealedthat there is no redressal or hearing of the appeal orinterim application pending till four years. Such animpasse cannot be permitted to be perpetuated forany financial year. Learned counsel for the petitioner WP(C).No.5709 OF 2020 behalf of the revenue submits that the application for stay would be taken of in case when the time of anexecution. 4. Having heard learned counsel for the parties and apprised the papers, without expressinganything on merits in the matter, I dispose of this writpetition with a direction to the 2[nd] respondent todecide the appeal Ext.P2 and interim applicationsparticularly the stay application, as expeditiously aspossible within a period of fifteen days from the dateof receipt of a certified copy of this judgment. 5. Petitioner would appear on 11.03.2020 before the 2[nd] respondent who shall fix the date,within the time frame aforementioned and decide theinterim application after affording an opportunity ofhearing to the parties to the lis much less inaccordance with law. Till the disposal of the interim WP(C).No.5709 OF 2020 -4- application, I deem it appropriate to keep theimplementation of recovery notice in abeyance. It ismade clear that the interim order of this Court is onlyfor the period till the stay application is adjudicatedand not beyond. Sd/- AMIT RAWAL JUDGE vv APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 1.3.2016 PASSED BY THE IST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 28.4.2016 FILED BY THE PETITIONER PENDING BEFORE 2ND RESPONDENT. EXHIBIT P3TRUE COPY OF STAY PETITION DATED 28.4.2016 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF RECOVERY NOTICE DATED 22.1.2020 ISSUED BY THE IST RESPONDENT. //TRUE COPY//PA TO JUDGE