Nazarudheen Mohammed vs The Commissioner Of Income Tax ...
2021 Latest Caselaw 16696 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
    WEDNESDAY, THE 11TH DAY OF AUGUST 2021 / 20TH SRAVANA, 1943
                       WP(C) NO. 16099 OF 2021
PETITIONER:

          NAZARUDHEEN MOHAMMED,
          AGED 64 YEARS
          S/O. MOHAMMED ABDUL KHADER, TC 36/1335 (1), JIHAS
          MANZIL, AZIZ NAGAR, VALLAKADAVU P.O,
          THIRUVANANTHAPURAM.

          BY ADV BABU S. NAIR



RESPONDENTS:

    1     THE COMMISSIONER OF INCOME TAX (APPEALS) III
          G51, PARAPILLY LANE, MANORAMA JUNCTION, PANAMPILLY
          NAGAR, ERNAKULAM DISTRICT, PIN 682 036

    2     THE ASSISTANT COMMISSIONER OF INCOME TAX,
          CENTRAL CIRCLE 1, KOWDIAR P.O, THIRUVANANTHAPURAM, PIN-
          695 003




          SRI. JOSE JOSEPH - SC




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 16099 OF 2021
                                    2



                               JUDGMENT

The petitioner has approached this Court with a limited plea

that the 1st respondent be directed to take up Ext.P3 Appeal, along

with Ext.P4 application for stay, preferred by him against Ext.P1

assessment order and issue appropriate orders thereon, as

expeditiously as is possible.

2. In response to the submissions of the petitioner, made

by his learned counsel - Smt.Smitha Babu, the learned Standing

Counsel for the respondents - Sri.Jose Joseph, submitted that

there is no legal impediment in the 1st respondent taking up

Ext.P4 application for stay filed by the petitioner and to dispose it

of, within a time frame that this Court may fix.

In the afore circumstances, I order this writ petition and

direct the 1st respondent to take up Ext.P4 application of the

petitioner and dispose it of, after following due procedure and

after affording necessary opportunity of being heard to the

petitioner, as expeditiously as is possible, but not later than one

month from the date of receipt of a copy of this judgment. WP(C) NO. 16099 OF 2021

To enable the afore exercise to be completed within the time

frame granted above, I direct the petitioner to mark appearance

before the 1st respondent at 11 A.M. on 17.08.2021; on which day,

said Authority will either hear him or fix an appropriate day for

hearing, so as to complete the proceedings as directed above.

Needless to say, until such time as the afore exercise is

completed and the resultant order communicated to the petitioner,

all coercive action based on Ext.P1 assessment order and Ext.P2

demand notice will stand deferred.

Sd/-

DEVAN RAMACHANDRAN JUDGE SAS/11/08/2021 WP(C) NO. 16099 OF 2021

APPENDIX OF WP(C) 16099/2021

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DT. 21.06.2021.

Exhibit P2 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED, 21.6.2021.

Exhibit P3 TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED, 12.07.2021

Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DT, 31.7.2021.

Exhibit P5 TRUE COPY OF THE POSTAL RECEIPTS ISSUED BY THE POSTAL DEPARTMENT, DATED 16.7.2021.

Exhibit P6 TRUE COPY OF THE TRACK CONSIGNMENT FORM OF THE POSTAL DEPARTMENT.

Exhibit P7 TRUE COPY OF THE COVERING LETTER SENT ALONG WITH THE APPEAL BY THE PETITIONER.

RESPONDENTS'EXHIBITS:-     NIL

                                              //TRUE COPY//

                                             P.A. TO JUDGE