Wp(C)/765/2022 Of Shri.jacob Pulickal George v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 11 DAY OF JANUARY 2022 / 21ST POUSHA, 1943 WP(C) NO. 765 OF 2022 PETITIONER: SHRI.JACOB PULICKAL GEORGEKOTTAYAM-686581. 1 PULICKAL HOUSE, POONJAR P.O., BY ADVS.T.M.SREEDHARAN (SR.)V.P.NARAYANANNISHA JOHN RESPONDENTS: 1THE INCOME TAX OFFICERSHASTRI ROAD, KOTTAYAM-686001.2THE COMMISSIONER OF INCOME TAX (APPEALS),SHASTRI ROAD, KOTTAYAM-686001.3THE COMMISSIONER OF INCOME TAX (APPEALS), WARD 2, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, 1ST FLOOR, KOTTAYAM PUBLIC LIBRARY BUILDING, NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI-110003. BY ADV. SRI. JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 765 of 2022 ---------------------------------------- Dated this the 11[th] day of January, 2022 JUDGMENT Aggrieved by Ext. P1 order of assessment relating to assessment year 2017-18, petitioner has preferred Ext.P2appeal before the 2[nd] respondent, along with Ext.P2(b) petition forcondoning delay in filing Ext.P2 appeal. A petition for stay ofproceedings pursuant to the assessment order has also beenfiled as Ext.P2(a). Petitioner apprehends coercive proceedings tobe effected even before the petition for stay is considered.Hence, this writ petition. 2. Having considered the submissions of the counsel forthe petitioner as well as the respondents, I am of the opinion thatthis writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd]respondent to consider and pass orders on Ext.P.2(b) delay WP(C) NO. 765 OF 2022 3 condonation petition as well as Ext.P2(a) stay petition, within aperiod of three months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE AJM APPENDIX OF WP(C) 765/2022 PETITIONER EXHIBITSExhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 31.12.2019 ALONG WITH DEMAND NOTICE DATED 31.12.2019. Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 14.2.20 SUBMITTED BEFORE THE 2NDRESPONDENT. Exhibit P2(a) STAY PETITION DATED 14.2.2020 SUBMITTED BEFORE THE 2ND RESPONDENT.TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY DATED 14.2.2020. Exhibit P2(b) RESPONDENTS’ EXHIBITS:NIL //TRUE COPY// PA TO JUDGE