Wp(C)/9030/2018 Of Subhash Chandran.p v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY, THE 29TH DAY OF JUNE 2018 / 8TH ASHADHA, 1940 WP(C).No. 9030 of 2018 PETITIONER SUBHASH CHANDRAN.P S/O.PUNDAREEKASHAN AGED 50 YEARS SHYJU COTTAGE BRS ROAD, ATTINGAL, THIRUVANANTHAPURAM- 695 101 BY ADVS.SRI.C.A.CHACKO SMT.C.M.CHARISMA RESPONDENTS: 1. COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN KAUDIAR, THIRUVANANTHAPRUAM- 695 0032. JOINT COMMISSIONER OF INCOME TAX RANGE-1, 2ND FLOOR, AYAKAR BHAVAN KAUDIAR, THIRUVANANTHAPURAM- 695 0033. INCOME TAX OFFICER WARD 1(3), KAUDIAR.P.O. THIRUVANANTHAPURAM- 695 003 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-06-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.3.2015 ISSUED BY 2ND RESPONDENT 23.3.2015 ISSUED BY 2ND RESPONDENT EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 23.3.2015 ISSUED BY 3RD RESPONDENT 3RD RESPONDENT EXHIBIT P3 TRUE COPY OF DEMAND NOTICE DATED 23.3.2015 ISSUED BY 3RD RESPONDENT ISSUED BY 3RD RESPONDENT EXHIBIT P4 TRUE COPY OF APPEAL DATED 28.4.2015 FILED BEFORE THE 1ST RESPONDENT THE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF STAY PETITION FILED WITH EXT.P4 APPEAL APPEAL EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 1.3.2017 IN WPC NO 6160/2017 6160/2017 EXHIBIT P7 TRUE COPY OF ORDER DATED 6.7.2017 OF 1ST RESPONDENT RESPONDENT EXHIBIT P8 TRUE COPY OF JUDGMENT DATED 10.8.2017 IN WPC NO 25786/2017 25786/2017 EXHIBIT P9 TRUE COPY OF JUDGMENT DATED 9.10.2017 IN WA NO 1976/2017 1976/2017 EXHIBIT P10 TRUE COPY OF REPRESENTATION DATED 15.1.2018 MADE BEFORE THE 3RD RESPONDENT MADE BEFORE THE 3RD RESPONDENT EXHIBIT P11 TRUE COPY OF NOTICE DATED 29.2.2018 ISSUED BY 3RD RESPONDENT RESPONDENT JJJ DAMA SESHADRI NAIDU, J. ------------------------------------------ W.P.(C) No. 9030 of 2018 (C) ------------------------------------------ Dated: 29[th] June, 2018 J U D G M E N T The petitioner filed this writ petition seeking the followingreliefs: "i)issue a Writ of Mandamus or any other appropriate writ,order or direction to the 1st respondent to consider Ext.P4appeal filed by the petitioner forthwith in a time bound manner;ii)issue a Writ of Mandamus or any other appropriate writ,order or direction to the respondents 2 and 3 to keep inabeyance all further proceedings initiated against the petitionerin pursuance to Ext.P1 and P11 during pendency of Ext.P4appeal; and iii)issue such other reliefs as this Hon'ble Court may deemfit and proper in the facts and circumstances of the case." 2.Today the learned counsel for the petitioner has submitted that it will suffice if this Court disposes of the writpetition directing the 1st respondent to consider thepetitioner's statutory appeal expeditiously. W.P.(C) No. 9030/2018 -2- 3.The learned Standing Counsel has, however, submitted that the petitioner has been habituated toapproaching this Court on every frivolous ground. In thatcontext, he has pointed out how the petitioner came before thisCourt on three earlier occasions. iii)issue such other reliefs as this Hon'ble Court may deemfit and proper in the facts and circumstances of the case." 2.Today the learned counsel for the petitioner has submitted that it will suffice if this Court disposes of the writpetition directing the 1st respondent to consider thepetitioner's statutory appeal expeditiously. W.P.(C) No. 9030/2018 -2- 3.The learned Standing Counsel has, however, submitted that the petitioner has been habituated toapproaching this Court on every frivolous ground. In thatcontext, he has pointed out how the petitioner came before thisCourt on three earlier occasions. 4.At any rate, I see no strong reason to object thepetitioner's prayer for an early disposal, because the appeal wasfiled in 2015. Yet given the pressure of work before theappellate authority, I cannot peremptorily fix a date and compeladjudication. It would only serve the interest of justice if thisCourt disposes of the writ petition observing that the appellateauthority may consider the petitioner's request for earlydisposal. So observing, I dispose of this writ petition. At any rate, I see no strong reason to object the jjj29/06/2018 Sd/- DAMA SESHADRI NAIDUJUDGE