KURICKAL JOSEPH PAUL vs. ASSISTANT COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.5709 OF 2020(K) PETITIONER: KURICKAL JOSEPH PAUL, AGED 52 YEARS, KURICKAL HOUSE, NEAR THRIKKAKARA TEMPLE, UNIVERSITY P.O., ERNAKULAM-682 022. BY ADVS. SRI.ABRAHAM JOSEPH MARKOS SRI.V.ABRAHAM MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.VIPIN ANTO H.M. SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), NON-CORP. CIRCLE-1(1), KOCHI-682 018. 2 COMMISSIONER INCOME OF TAX (APPEALS), AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI-682 036. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5709 OF 2020 -2- JUDGMENT Petitioner being an assessee and holder of a PAN Number has approached this Court under Article 226 of the Constitution of India for seeking appropriate directions to the 2nd respondent for disposal of appeal and interim application, Ext.P2 and Ext.P3 as pending for the last four years. By raking up the coercive action, the recovery notice dated 22.01.2020, Ext.P4 was received. 2. Learned counsel for the petitioner submits that the very piquant situation has revealed that there is no redressal or hearing of the appeal or interim application pending till four years. Such an impasse cannot be permitted to be perpetuated for any financial year. 3. Learned Standing Counsel appearing on

WP(C).No.5709 OF 2020 -3- behalf of the revenue submits that the application for stay would be taken of in case when the time of an execution. 4. Having heard learned counsel for the parties and apprised the papers, without expressing anything on merits in the matter, I dispose of this writ petition with a direction to the 2nd respondent to decide the appeal Ext.P2 and interim applications particularly the stay application, as expeditiously as possible within a period of fifteen days from the date of receipt of a certified copy of this judgment. 5. Petitioner would appear on 11.03.2020 before the 2nd respondent who shall fix the date, within the time frame aforementioned and decide the interim application after affording an opportunity of hearing to the parties to the lis much less in accordance with law. Till the disposal of the interim

WP(C).No.5709 OF 2020 -4- application, I deem it appropriate to keep the implementation of recovery notice in abeyance. It is made clear that the interim order of this Court is only for the period till the stay application is adjudicated and not beyond. Sd/- AMIT RAWAL vv JUDGE

WP(C).No.5709 OF 2020 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 1.3.2016 PASSED BY THE IST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 28.4.2016 FILED BY THE PETITIONER PENDING BEFORE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 28.4.2016 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF RECOVERY NOTICE DATED 22.1.2020 ISSUED BY THE IST RESPONDENT. //TRUE COPY// PA TO JUDGE