IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 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-682022. 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-682018. 2 COMMISSIONER INCOME OF TAX (APPEALS), AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI-682036. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5709 OF 2020 -2- JUDGMENT Petitioner being assessee and holder of PAN Number has approached this Court under Article 226 of Constitution of India for seeking appropriate directions to 2nd respondent for disposal of appeal and interim application, Ext.P2 and Ext.P3 as pending for last four years. By raking up coercive action, recovery notice dated 22.01.2020, Ext.P4 was received. 2. Learned counsel for petitioner submits that very piquant situation has revealed that there is no redressal or hearing of appeal or interim application pending till four years. Such 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 revenue submits that application for stay would be taken of in case when time of execution. 4. Having heard learned counsel for parties and apprised papers, without expressing anything on merits in matter, I dispose of this writ petition with direction to 2nd respondent to decide appeal Ext.P2 and interim applications particularly stay application, as expeditiously as possible within period of fifteen days from date of receipt of certified copy of this judgment. 5. Petitioner would appear on 11.03.2020 before 2nd respondent who shall fix date, within time frame aforementioned and decide interim application after affording opportunity of hearing to parties to lis much less in accordance with law. Till disposal of interim WP(C).No.5709 OF 2020 -4- application, I deem it appropriate to keep implementation of recovery notice in abeyance. It is made clear that interim order of this Court is only for period till stay application is adjudicated and not beyond. Sd/- AMIT RAWAL JUDGE vv WP(C).No.5709 OF 2020 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 1.3.2016 PASSED BY IST RESPONDENT. EXHIBIT P2 TRUE COPY OF APPEAL DATED 28.4.2016 FILED BY PETITIONER PENDING BEFORE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 28.4.2016 FILED BY PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF RECOVERY NOTICE DATED 22.1.2020 ISSUED BY IST RESPONDENT. TRUE COPY PA TO JUDGE Kurickal Joseph Paul v. Assistant Commissioner of Income-tax, Circle-1(1), Non-Corp. Circle-1(1), Kochi/Commissioner Income of Tax (Appeals), Kochi