Wp(C)/6853/2020 Of M.k.nasarudheen Musaliar v. The Commissioner Of Income Tax(Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 WP(C).No.6853 OF 2020(F) PETITIONER/S: M.K.NASARUDHEEN MUSALIARAGED 54 YEARSS/O. MAIDEEN KUNJU MUSALIAR, FLAT NO. 2, CELESTIAL HEIGHTS, JAWAHAR NAGAR, KOWDIYAR, THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.BABU S. NAIR RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX(APPEALS)OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN, KOWDIYAR, TRIVANDRUM, PIN-695003.2THE ASSISTANT COMMISSIONER OF INCOME TAX(TDS)3RD FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM DISTRICT, PIN-695003. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court, seeking a direction tothe appellate authority to dispose of the appeal and interimapplication preferred against the assessment order issued by thefirst respondent - Commissioner of Income Tax (Appeals). 2.Though this Court ought not to have interfered, but inthe interest of justice, without expressing any opinion, this writpetition is disposed of with a direction to the first respondent totake a decision on Ext.P3 application for stay filed along withExt.P2 appeal in accordance with law, after affording anopportunity of hearing to the petitioner within a period of onemonth from the date of receipt of a copy of this judgment. Incase any demand is raised, petitioner is at liberty to approachthe appellate authority. Jm/ Sd/ AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED UNDER SECTION 201 OF THE INCOME TAX ACT DATED 27.12.2019 BY THE 2ND RESPONDENT. EXHIBIT P1(a) TRUE COPY OF THE DEMAND NOTICE PURSUANT TO THE ORDER OF ASSESSMENT DATED 27.12.2019. EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 19.02.2020 ALONG WITH THE E-COURT RECEIPT. EXHIBIT P3 TRUE COPY OF THE APPLICATION FOR STAY FOR RECOVERY OF THE AMOUNTS COVERED UNDER EXHIBIT P1, FILED BY THE PETITIONER ON 19.02.2020.