Nambiath Raman Velayudhan vs The Income Tax Officer, Ward 2(3)
2023 Latest Caselaw 3198 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                  THE HONOURABLE MR. JUSTICE T.R.RAVI
     THURSDAY, THE 23RD DAY OF MARCH 2023 / 2ND CHAITHRA, 1945
                          WP(C) NO. 10036 OF 2023
PETITIONER:

             NAMBIATH RAMAN VELAYUDHAN
             AGED 83 YEARS, CONTRACTOR, NAMBIATH HOUSE, P.O.ERAVU,
             ARIMPUR, TRICHUR - 680 620.

             BY ADV ALAN PRIYADARSHI DEV



RESPONDENTS:

     1       THE INCOME TAX OFFICER, WARD 2(3)
             AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN
             NAGAR, THRISSUR - 680 001.

     2       THE COMMISSIONER OF INCOME TAX (APPEALS),
             AAYAKAR BHAVAN, 3RD FLOOR, NO.46, SAKTHAN THAMURAN
             NAGAR, THRISSUR - 680 001.

     3       THE PRINCIPAL COMMISSIONER OF INCOME TAX
             AAYAKAR BHAVAN, SHAKTAN THAMURAN NAGAR,
             THRISSUR - 680 001.

     4       THE COMMISSIONER OF INCOME TAX (APPEALS)
             NATIONAL FACELESS APPEAL CENTRE,
             INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,
             JAWAHARLAL STADIUM, DELHI - 110 003.

             BY ADV
             SRI. JOSE JOSEPH, SC.


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   23.03.2023,    THE    COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO.10036 OF 2023
                                        2




                                  T.R. RAVI, J.
                  --------------------------------------------
                        W. P. (C). No.10036 of 2023
                     --------------------------------------------
                 Dated this the 23rd day of March, 2023

                                 JUDGMENT

Admit.

2. The learned Standing Counsel takes notice for the

respondents.

3. The prayer in the writ petition is for a direction to the

4th respondent to take up Ext.P2 appeal filed against Ext.P1

assessment order and to hear and dispose of the same in a time

bound manner. The appeal is of 2019 and it is transferred to the

National Faceless Appeal Centre, Delhi subsequently. Since the

appeal has been pending for so long, there will be a direction to

the 4th respondent to consider and pass orders on the appeal at

the earliest, at any rate, within a period of six months from the

date of receipt of a copy of this judgment. The coercive steps

shall be kept abeyance till a decision is taken in the appeal.

Sd/-

T.R. RAVI JUDGE ded/23.03.2023 WP(C) NO.10036 OF 2023

APPENDIX OF WP(C) 10036/2023

PETITIONER EXHIBITS

Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2018 FOR THE ASSESSMENT YEAR 2016-17 ALONG WITH DEMAND NOTICE

Exhibit-P2 TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BEFORE THE 2ND RESPONDENT IN FORM NO.35 DATED 30.01.2019

Exhibit-P3 TRUE COPY OF THE LETTER OF THE 3RD RESPONDENT ADDRESSED TO THE 2ND RESPONDENT DATED 06.09.2019 DIRECTING TO DISPOSE OF THE CASE ON PRIORITY BASIS

Exhibit-P4 A TRUE COPY OF THE WRITTEN SUBMISSION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.10.2019

Exhibit5 A TRUE COPY OF THE INTIMATION OF THE PETITIONER TO THE 1ST RESPONDENT DATED 26.02.2020 INFORMING HIM THAT WRITTEN SUBMISSION FILED BEFORE THE 2ND RESPONDENT

Exhibit-P6 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT UNDER SECTION 250 DATED 29-12-2020 TO FILE WRITTEN SUBMISSION

Exhibit-P7 TRUE COPY ACKNOWLEDGEMENT DATED NIL, OF THE E-PROCEEDINGS IN RESPONSE TO EXHIBIT P6

Exhibit-P8 TRUE COPY OF THE RESPONSE FILED DATED NIL, IN RESPONSE TO THE NOTICE DATED 3- 11-2022 ISSUED BY THE 4TH RESPONDENT

Exhibit-P9 TRUE COPY OF THE DEMAND NOTICE DATED 15.11.2022 ISSUED BY THE 1ST RESPONDENT

Exhibit-P10 TRUE COPY OF THE RESPONSE TO EXHIBIT-P9 WP(C) NO.10036 OF 2023

NOTICE FILED DATED NIL

Exhibit-P11 TRUE COPY OF THE PHYSICAL LETTER ALSO FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 24.11.2022 IN RESPONSE TO EXHIBIT-P9 NOTICE

Exhibitp-P12 TRUE COPY OF THE BANK STATEMENT FROM DHANALAXMI BANK FROM 1ST APRIL 2015 TO 31 MARCH 2016 (FINANCIAL YEAR 2015-16)

Exhibit-P13 TRUE COPY OF THE BANK STATEMENT FROM STATE BANK OF INDIA FOR THE RELEVANT PERIOD