Mohammed Ibrahim Noor Mohammed vs The Income Tax Officer
2021 Latest Caselaw 18539 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

WEDNESDAY, THE 8TH DAY OF SEPTEMBER 2021 / 17TH BHADRA, 1943

                   WP(C) NO. 18297 OF 2021

PETITIONER:

          MOHAMMED IBRAHIM NOOR MOHAMMED
          ROYAL VILLA,
          AKSHAYA NAGAR, KODUVAYUR,
          PALAKKAD DISTRICT.


          BY
          ADV.HARISANKAR V. MENON
          ADV.MEERA V.MENON


RESPONDENTS:

    1     THE INCOME TAX OFFICER
          WARD 5, AAYAKAR BHAVAN,
          PALAKKAD-678001.
    2     THE PRINCIPAL COMMISSIONER OF INCOME TAX,
          AAYAKAR BHAVAN,
          THRISSUR-680001.
    3     THE INCOME TAX APPELLATE TRIBUNAL,
          COCHIN BENCH, 1ST FLOOR, BLOCK C-1 & C-2,
          KENDRIYA BHAVAN,
          KAKKANAD,
          KOCHI-682037.
    4     ADDITIONAL/JOINT/DEPUTY/ASSISTANT
          COMMISSIONER OF INCOME TAX,
          NATIONAL FACELESS ASSESSMENT CENTRE,
          DELHI-110001.
 W.P.(C) No.18297/21                 -:2:-


              BY SRI.JOSE JOSEPH,SC



       THIS     WRIT    PETITION    (CIVIL)    HAVING    COME    UP    FOR
ADMISSION       ON    08.09.2021,   THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C) No.18297/21                  -:3:-




                     BECHU KURIAN THOMAS, J.
                        ------------------------------------
                        W.P.(C) No.18297 of 2021
                       --------------------------------------
                 Dated this the 8th day of September, 2021

                                JUDGMENT

First respondent finalised the assessment of the petitioner

under the Income Tax Act, 1961, for the year 2015-16 as per Ext.P1.

Thereafter, the second respondent suo motu revised the said

assessment order in exercise of the powers under section 263 of the

Income Tax Act, 1961 and rendered Ext.P2 order.

2. Petitioner has preferred an appeal before the Income Tax

Appellate Tribunal, Cochin, memorandum of which is produced as

Ext.P3. He has also preferred Ext.P6 stay petition before the

Tribunal. It is the case of the petitioner that in spite of the lapse of

more than one year since filing of the appeal, the same has not been

taken up for consideration.

3. Taking note of the circumstances arising in the case, I deem

it necessary to direct the Income Tax Appellate Tribunal, Cochin, to

dispose of Ext.P6 stay petition in a time bound manner.

4. Accordingly, there will be a direction to the Income Tax

Appellate Tribunal, Cochin, to consider Ext.P6 stay petition filed by

the petitioner, as expeditiously as possible, at any rate, within a

period of three months from the date of receipt of a copy of this

judgment. It is also made clear that if the Tribunal so pleases, based

upon its workload, even the appeal itself can be taken up and

disposed of in the meantime. All proceedings pursuant to Ext.P2

shall be kept in abeyance until an order as directed above is passed

by the Tribunal.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE vps

APPENDIX OF WP(C) 18297/2021

PETITIONER'S/S' EXHIBITS

EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.

EXHIBIT P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16.

EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT.

EXHIBIT P4(a) COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT.

EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT.

EXHIBIT P5(a) COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT.

EXHIBIT P6 COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

EXHIBIT P7 COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT.

EXHIBIT P7(a) COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT.

EXHIBIT P8 COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT.