Kerala High Court
Dr. A.C Velayudhan vs The Assistant Commissioner Of ... on 3 November, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944
WP(C) NO. 35025 OF 2022
PETITIONER :
DR. A.C VELAYUDHAN,
AGED 71 YEARS,
32/305/1,
PALLATH LANE WEST,
SITHARAM MILL ROAD,
PUNKUNNAM,
THRISSUR, PIN - 680 002
BY ADV DIVYA RAVINDRAN
RESPONDENTS :
1 THE ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE, AAYAKAR BHAVAN,
SAKTHAN THAMPURAN NAGAR,
MUNICIPAL OFFICE ROAD,
THRISSUR, KERALA,
PIN - 680 001
2 THE DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE,
AAYAKAR BHAVAN,
SAKTHAN THAMPURAN NAGAR,
MUNICIPAL OFFICE ROAD,
THRISSUR, KERALA,
PIN - 680 001
3 THE JOINT COMMISSIONER OF INCOME TAX,
CENTRAL RANGE, ALPHA LIZA BUILDING,
OPP. SRV SCHOOL ROAD,
KOCHI, PIN - 682 011
4 THE TAX RECOVERY OFFICER,
CENTRAL CIRCLE, 5TH FLOOR,
KANDAMKULATHY TOWERS,
MG ROAD, KOCHI, PIN - 682 011
WP(C) NO. 35025 OF 2022
2
5 THE COMMISSIONER OF INCOME TAX (APPEALS)-III
POORNIMA BUILDING,
PANAMAPILLY NAGAR
KOCHI, PIN - 682 036
BY SRI.JOSE JOSEPH, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 03.11.2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 35025 OF 2022
3
BECHU KURIAN THOMAS, J.
--------------------------------
W.P.(C).No.35025 of 2022
---------------------------------
Dated this the 3rd day of November, 2022
JUDGMENT
Aggrieved by the orders of assessment for the years 2013-14 and
2014-15 and the order of penalty issued under Section 271E of the
Income Tax Act, 1961, apart from a modified order of assessment,
petitioner has preferred appeals as Ext.P5, Ext.P5(a), Ext.P5(b) and
Ext.P5(c) before the 5th respondent.
2. In the meantime, on 06.10.2017, this Court directed the stay
petitions filed in the appeals to be considered and disposed of and also
stayed the recovery proceedings pursuant to the said notices. However,
since the appeals itself were posted for hearing on 17.03.2020 and the
petitioner could not appear on that day the appeals were not disposed.
Thereafter, proceedings for recovery have been initiated as per Ext.P8.
Petitioner challenges the proceedings initiated to recover the amounts
due under the assessment orders and the order of penalty.
3. I have heard the learned counsel for the petitioner as well as the
learned Standing Counsel for the Income Tax Department.
4. The appeals filed by the petitioner as Ext.P5 series have been
pending consideration before the 5th respondent for the last almost six
WP(C) NO. 35025 OF 2022
years. Taking into reckoning the long lapse of period and also the fact
that the Covid - 19 Pandemic had affected the consideration of the
appeals for the last two years, I am of the view that interests of justice
demands that the appeals filed by the petitioner itself be disposed of in a
time bound manner.
Accordingly, I direct the 5th respondent to consider and dispose of
Ext.P5, Ext.P5(a), Ext.P5(b) and Ext.P5(c) appeals, as expeditiously as
possible, at any rate, within a period of six months from today, after
granting an opportunity of hearing to the petitioner. It is further directed
that all coercive proceedings pursuant to Ext.P8 shall be kept in abeyance
till the appeals are disposed of.
The writ petition is disposed of as above.
BECHU KURIAN THOMAS, JUDGE
RKM
WP(C) NO. 35025 OF 2022
APPENDIX OF WP(C) 35025/2022
PETITIONER'S EXHIBITS :
Exhibit P1 THE TRUE COPY OF THE ASSESSMENT ORDER
UNDER SECTION 143(3) DATED 28.03.2016 FOR
THE AY 2013-14 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P2 THE TRUE COPY OF THE ORDER UNDER SECTION
143(3) R.W.S 263 DATED 24.5.2017 FOR AY
2013-14 ISSUED BY THE 2ND RESPONDENT.
Exhibit P3 THE TREU COPY OF THE PENALTY ORDER ISSUED
BY THE 3RD RESPONDENT UNDER SECTION 271E
FOR AY 2013-14 DATED 7.11.2016
Exhibit P4 THE TRUE COPY OF THE ASSESSMENT ORDER
PASSED UNDER SECTION 143(3) DATED
29.12.2016, ISSUED BY THE 1ST RESPONDENT
FOR AY 2014-15.
Exhibit P5 TRUE COPY OF THE FORM 35 FILED BY THE
PETITIONER AGAINST EXT PL ASSESSMENT ORDER
FOR AY 2013-14 DATED 15.06.2016
Exhibit P5(a) TRUE COPY OF THE FORM 35 FILED BY THE
PETITIONER AGAINST EXT P2 ASSESSMENT ORDER
FOR AY 2013-14 DATED 29.06.2017
Exhibit P5(b) TRUE COPY OF THE FORM 35 FILED BY THE
PETITIONER AGAINST EXT P3 PENALTY ORDER
FOR AY 2013-14 DATED 3.12.2016.
Exhibit P5(c) TRUE COPY OF THE FORM 35 FILED BY THE
PETITIONER AGAINST EXT P4 ASSESSMENT ORDER
FOR AY 2014-15 DATED 28.01.2017.
Exhibit P6 THE TINE COPY OF THE JUDGMENT IN W.P (C)
NO. 31888/2017 DATED 6.10.2017 RENDERED BY
THIS HONBLE COURT.
WP(C) NO. 35025 OF 2022
Exhibit P7 THE TRUE COPY OF THE HEARING NOTICE ISSUED
BY THE 5TH RESPONDENT FOR AY 2013-14 DATED
13.02.2020
Exhibit P8 THE TRUE COPY OF THE RECOVERY NOTICE DATED
19.10.2022, ISSUED BY THE 4TH RESPONDENT.
