Wp(C)/9323/2018 Of Shri Veeron Vincent v. The Deputy Commissioner Of Income Tax

PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 19TH DAY OF MARCH 2018 / 28TH PHALGUNA, 1939 WP(C).No. 9323 of 2018 PETITIONER(S)/PETITIONER SHRI VEERON VINCENT S/O.VINCENT.A.F., AGED 38 YEARS, AVOUTHOODAN HOUSE, PALAKKAL, PALAYAM .P.O., VENGINISSERY, THRISSUR - 680 563. BY ADV.SRI.V.P.NARAYANAN RESPONDENT(S)/RESPONDENTS: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, THRISSUR -680 004. CENTRAL CIRCLE, THRISSUR -680 004. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) -III 28/243, POORNIMA, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI -682 036. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1- TRUE COPY OF THE ASSESSMENT ORDER DATED 28/11/2017 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2013-14 PASSED BY THE FIRST RESPONDENT.EXHIBIT P2- TRUE COPY OF THE ASSESSMENT ORDER DATED 28/11/2017 ALONG DEMAND NOTICE FOR THE ASST. YEAR 2014-15 PASSED BY THE FIRST RESPONDENT.EXHIBIT P3- TRUE COPY OF MEMORANDUM OF APPEAL DATED 01/01/2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2013-14.EXHIBIT P3(A)- TRUE COPY OF STAY PETITION DATED 12/03/2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2013-14.EXHIBIT P4- TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 01/01/2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST YEAR 2014-15.EXHIBIT P4(A)- TRUE COPY OF THE STAY PETITION DATED 12/03/2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014-15.EXHIBIT P5- TRUE COPY OF THE ORDER DATED 06/03/2018 PASSED BY THE 1ST RESPONDENT. (true copy) Sd/- P.S. to Judge P.B.SURESH KUMAR, J. ----------------------------------------------- W.P.(C) No.9323 of 2018 ----------------------------------------------- Dated 19[th] March, 2018. J U D G M E N T Petitioner is an assessee under the Income Tax Act(the Act) on the rolls of the first respondent. Aggrieved byExts.P1 and P2 assessment orders, the petitioner preferredExts.P3 and P4 appeals before the second respondent.Exts.P3(a) and P4(a) are the applications for stay preferred bythe petitioner in the appeals. The grievance of the petitioner inthe writ petition concerns the delay on the part of the secondrespondent in passing orders on Exts.P3(a) and P4(a)applications for stay. It is alleged by the petitioner in the writpetition that proceedings have already been initiated forrealisation of the amounts covered by Exts.P1 and P2 orders.The petitioner, therefore, seeks appropriate directions in thisregard, in this writ petition. 2.Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of thecase, I deem it appropriate to dispose of the writ petitiondirecting the second respondent to take a decision onExts.P3(a) and P4(a) applications for stay, within two monthsfrom the date of receipt of a copy of this judgment. Orderedaccordingly. This shall be done untrammelled by the orders, ifany, passed by the competent authorities under the Act inexercise of their powers under sub-section (6) of Section 220 ofthe Act. Needless to say that until orders are passed onExts.P3(a) and P4(a) applications for stay, further proceedingsfor realisation of the amounts covered by Exts.P1 and P2assessment orders shall be deferred. Sd/- P.B.SURESH KUMAR, JUDGE. tgs