ABDUL MAJEED PERINGANAMANA AYDROSE vs. THE ADDITIONAL / JOINT/ DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER

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WP(C)/15615/2022HC KeralaKLHC01031257202210 May 2022Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, in view of the limited prayer made by the petitioner, directed the second respondent (National Faceless Appeal Centre) to consider and dispose of Ext.P2 appeal at the earliest. Furthermore, the Court directed the second respondent to take up Ext.P3 stay petition and dispose of the same within three months. The writ petition was disposed of with these directions. No specific findings on the merits of the appeal or stay petition were made as the court was only addressing the procedural aspect of timely disposal.

What were the facts?

The petitioner, Abdul Majeed Peringanamana Aydrose, filed an appeal (Ext.P2) along with a stay petition (Ext.P3) before the second respondent, the National Faceless Appeal Centre, Delhi. The petitioner is seeking a direction from the High Court for the timely disposal of both the appeal and the stay petition. The writ petition was filed before the High Court of Kerala at Ernakulam. The respondents are various income tax authorities, including the National Faceless Assessment Centre and the National Faceless Appeal Centre.

What were the issues?

1. Whether the High Court should direct the National Faceless Appeal Centre to dispose of the petitioner's appeal within a stipulated time frame, and the stay petition at the earliest? The petitioner's contention is that they have filed an appeal and a stay petition and are seeking a time-bound disposal. The judgment does not record any specific arguments from the revenue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 10TH DAY OF MAY 2022 / 20TH VAISAKHA, 1944 WP(C) NO. 15615 OF 2022 PETITIONER: ABDUL MAJEED PERINGANAMANA AYDROSE AGED 61 YEARS KOLLIYIL HOUSE, KUNNUKARA, VAYALKKARA, ERNAKULAM DISTRICT - 683 524. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE ADDITIONAL / JOINT/ DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI - 110 001. 2 NATIONAL FACELESS APPEAL CENTRE, DELHI - 110 001. REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. 3 THE COMMISSIONER OF INCOME TAX (APPEALS) POORNIMA BUILDINGS, PANAMPILLY NAGAR, ERNAKULAM, KOCHI - 36. BY ADV.JOSE JOSEPH - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 15615 OF 2022 2 T.R.RAVI, J. =========================== W.P.(C) No.15615 of 2022 ============================ Dated this the 10th day of May, 2022

JUDGMENT The petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. The petitioner seeks disposal of the appeal and the stay petition within a time fixed by this Court. In view of the limited prayer made in this writ petition, there will be a direction to the 2nd respondent to consider and dispose of Ext.P2 appeal at the earliest. The 2nd respondent may take up Ext.P3 stay petition and dispose of the same within three months. The writ petition is disposed of. T.R.RAVI JUDGE ssa/

WP(C) NO. 15615 OF 2022 3 APPENDIX OF WP(C) 15615/2022 PETITIONER’S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

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