M/s Manappuram Jewellers Ltd vs Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer Assessment Unit, National Faceless Assessment Centre Delhi, Pin 110001

C.S Dias, J

The writ petition is filed to direct the second respondent to consider and dispose of Exts P2 appeal and P3 stay petition expeditiously.

The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext P2 appeal before the second respondent along with Ext P3 stay petition. Ext P3 stay petition was filed as early as on 30.1.2023. However, the same has not been considered by the second respondent. In the meantime, the respondents are threatening to proceed with the implementation of Ext P1 order, for which the third respondent has issued Ext P4 letter. Hence the writ petition.

Heard; Sri.Harisankar V Menon, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counsel appearing for the respondents.

Having considered the fact that Exts P2 and P3 are pending consideration before the second respondent since 30.1.2023, I deem it appropriate to dispose of the writ petition in the following manner:

(i) The second respondent is directed to consider and dispose of Ext P3 stay petition, in accordance with law and as expeditiously as possible, at any rate within a period of two months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard.

(ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same.

(iii) Until such time orders are passed on Ext P3 stay petition, all further proceedings pursuant to Exts P1 and P4 shall be kept in abeyance.