The Pappinivattam Service ... vs Natiional Faceless Appeal Centre

Citation : 2024 Latest Caselaw 12174 Ker
Judgement Date : 14 May, 2024

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Kerala High Court

The Pappinivattam Service ... vs Natiional Faceless Appeal Centre on 14 May, 2024

        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                        PRESENT
         THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
 TUESDAY, THE 14TH DAY OF MAY 2024 / 24TH VAISAKHA,
                           1946
                WP(C) NO. 17651 OF 2024
PETITIONER:

          THE PAPPINIVATTAM SERVICE CO-OPERATIVE
          SOCIETY LTD NO. R. 309,
          AGED 47 YEARS
          KARUKAPARAMBIL, P.O.MATHILAKAM, KODUNGALLUR,
          THRISSUR DISTRICT, REPRESENTED BY ITS
          SECRETARY., PIN - 680691
          BY ADV O.D.SIVADAS


RESPONDENTS:

   1      NATIIONAL FACELESS APPEAL CENTRE
          INCOME TAX DEPARTMENT, NEW DELHI,
          REPRESENTED BY THE COMMISSIONER OF INCOME
          TAX (APPEALS), PIN - 110001
   2      THE ADDITIONAL/JOINT/DEPUTY/ASST.
          COMMISSIONER OF INCOME TAX/INCOME TAX
          OFFICER,
          NATIONAL E-ASSESSMENT CENTRE, ASSESSMENT
          UNIT INCOME TAX DEPARTMENT, NEW DELHI, PIN -
          100001
   3      THE INCOME TAX OFFICER,
          AYKAR BHAVAN, WARD (2), SHAKTAN NAGAR,, PIN
          - 680001
          BY ADV ADV. P.G. JAYASHANKAR PGJ


       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 14.05.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 17651 OF 2024
                                    2

                          VIJU ABRAHAM, J.
                   -----------------------------------------
                     W.P.(C) No. 17651 of 2024
                    ----------------------------------------
                Dated this the 14th day of May, 2024


                              JUDGMENT

Petitioner has preferred Ext.P2 appeal, which is stated to be pending consideration before the 1st respondent and seeks for an expeditious disposal of the same.

Having heard the learned counsel for the petitioner and the learned Standing Counsel, I am inclined to dispose of this writ petition with a direction to the 1st respondent to take up Ext.P2 appeal and pass appropriate orders thereon in accordance with law within an outer limit of two months from the date of receipt of a copy of this judgment, after affording an opportunity of being heard the petitioner. Till a decision is taken as directed above all coercive steps pursuant to Ext.P1 shall be kept in abeyance.

Sd/-

VIJU ABRAHAM JUDGE AJM/14/5/24 WP(C) NO. 17651 OF 2024 3 APPENDIX OF WP(C) 17651/2024 PETITIONER EXHIBITS Exhibit p1 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.03.2024 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2022-23.

Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 17.04.2022 WITH STATEMENT OF FACTS AND GROUNDS FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT IN RESPECT OF THE ASSESSMENT 2022-23. Exhibit P3 TRUE COPY OF THE JUDGMENT DATED 23.04.2024 IN WP(C).NO. 16255 OF 2024 RENDERED BY THIS HON'BLE COURT.