Raman Pillai Raghu Adeekalathu vs Deputy Commissioner Of Income Tax
2022 Latest Caselaw 7792 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        TUESDAY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944
                        WP(C) NO. 19400 OF 2022
PETITIONER/S:

            RAMAN PILLAI RAGHU ADEEKALATHU
            AGED 61 YEARS
            MADATHIL HOUSE, KUREEPUZHA, KAVANAD, KOLLAM - 691 604.
            BY ADVS.
            MARTHANDA VARMA PANDALAI.K
            S.HEMALATHA


RESPONDENT/S:

    1       DEPUTY COMMISSIONER OF INCOME TAX
            CENTRAL CIRCLE, AAYAKAR BHAVAN, KAWDIAR,
            THIRUVANANTHAPURAM - 695 003.
    2       COMMISSIONER OF INCOME TAX (APPEALS)-3
            POORNIMA BUILDING, 1ST FLOOR, PANAMPALLY NAGAR, KOCHI -
            682 036.



            SRI. JOSE JOSEPH-   SC


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19400 OF 2022                     2



                                  JUDGMENT

Petitioner has approached this Court, being aggrieved

by the fact that despite Ext.P2 order in appeal in respect of

assessment years 2010-2011, 2012-13 to 2016-17, the

Assessing Officer has practically refused to implement the

directions of the First Appellate Authority, and has issued

Ext.P3 Series of orders practically ignoring the directions of

the appellate authority.

2. Learned counsel appearing for the petitioner

submitted that the petitioner had filed appeals against

Exts.P3(series) of orders before the First Appellate Authority.

It is submitted that the petitioner had also remitted

substantial amounts towards the demand raised under the

earlier orders of assessment and there may be a direction to

the First Appellate Authority to take a decision on

Ext.P4(series) of appeals, within a time frame.

3. Learned Standing Counsel appearing for the

Department has no objection to a direction being issued to

the First Appellate Authority to take a decision on the appeals

filed by the petitioner.

4. Having regard to the facts and circumstances of

the case, this writ petition will stand disposed of, directing

the 2nd respondent to take a decision on Ext.P4(series) of

appeals filed by the petitioner against Ext.P3(series) of

assessment orders, after affording an opportunity of hearing

to the petitioner, as expeditiously as possible and at any rate,

within a period of six months from the date of receipt of a

certified copy of this judgment. Till such time the final orders

are passed on the appeals, the demands pursuant to

Ext.P3(series) of orders shall not be enforced. I make it clear

that any amount deposited by the petitioner at the stage of

the earlier round of appeals shall continue to remain in

deposit with the department.

The writ petition will stand disposed of as above.

sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 19400/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED 23-12 2017 FOR A.Y. 2010-11.

Exhibit P1(a) TRUE COPY OF ASSESSMENT ORDER DATED 08/12/2018 FOR A.Y.2012-13.

Exhibit P1(b) TRUE COPY OF ASSESSMENT ORDER DATED 08-12-

2018 for A.Y.2013-14 Exhibit P1(c) TRUE COPY OF ASSESSMENT ORDER DATED 08-12-

2018 FOR A.Y.2014-15.

Exhibit P1(d) TRUE COPY OF ASSESSMENT ORDER DATED 08-12-

2018 FOR A.Y.2015-16.

Exhibit P1(e) TRUE COPY OF ASSESSMENT ORDER DATED 08-12-

2018 FOR A.Y.2016-17.

Exhibit P2 TRUE COPY OF COMMON APPELLATE ORDER DATED 29-

06-2021 FOR A.Y.2010-11 -TO 2016-17. Exhibit P3 TRUE COPY OF ORDER DATED 8/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2010- 11 GIVING EFFECT TO CIT(A)'S ORDER.

Exhibit P3(a) TRUE COPY OF ORDER DATED 14/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2012-13 GIVING EFFECT TO CIT(A)'S ORDER. Exhibit P3(b) TRUE COPY OF ORDER DATED 14/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2013-14 GIVING EFFECT TO CIT(A)'S ORDER. Exhibit P3(c) TRUE COPY OF ORDER DATED 8/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2014- 15 GIVING EFFECT TO CIT(A)'S ORDER.

Exhibit P3(d) TRUE COPY OF ORDER DATED 8/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2015- 16 GIVING EFFECT TO CIT(A)'S ORDER.

Exhibit P3(e) TRUE COPY OF ORDER DATED 8/3/2022 WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR 2016- 17 GIVING EFFECT TO CIT(A)'S ORDER.

Exhibit P4 TRUE COPY OF APPEAL FOR THE A.Y 2010-11 DATED 20-04-2022.

Exhibit P4(a) TRUE COPY OF APPEAL FOR THE A.Y 2012-13 DATED 21-04-2022.

Exhibit P4(b) TRUE COPY OF APPEAL FOR THE A.Y 2013-14 DATED 21-04-2022.

Exhibit P4(c) TRUE COPY OF APPEAL FOR THE A.Y 2014-15 DATED 21-04-2022.

Exhibit P4(d) TRUE COPY OF APPEAL FOR THE A.Y 2015-16 DATED 26-04-2022.

Exhibit P4(e) TRUE COPY OF APPEAL FOR THE A.Y 2016-17 DATED 26-04-2022.