JOSHY P.MATHEW v. THE COMMISSIONER OF INCOME TAX (APPEAL-1)

3 the Income Tax Act on 28.12.2009. The petitioner aggrieved by the assessment orders in Exts.P1 to P7 had filed appeals before the 1st respondent. However, the 1st respondent dismissed the appeals vide orders in Exts.P8 to P14 dated 02.02.2010.

3. Against the said appellate orders passed by the 1st respondent, the petitioner filed 7 appeals before the Income Tax Appellate Tribunal being appeal Nos. ITA 283 to 289. The Income Tax Appellate Tribunal set aside the orders passed by the 1st respondent in Exts. P8 to P14 and remanded the matter back to the 1st respondent vide order dated 27.09.2013 for fresh consideration in the light of the judgment passed by this Court in W.P.(C.) No.34655 of 2011.

4. The learned counsel for the petitioner submits that more than ten years have passed since the matter was remanded back to the 1st respondent by the Income Tax Appellate Tribunal vide order dated 27.09.2013, however, till date appeals have not disposed of by the 1st respondent. In the meantime, the respondents are enforcing the demand in pursuance to the assessment orders in Exts.P1 to P7. This Court on the last date of hearing i.e, 05.01.2024 required the Senior Standing Counsel for the Income Tax Department to inform the Court regarding the time would be required for disposal of appeals in Exts. P8 to P14 pending before the 1st respondent. WP(C)No.44310 of 2023 4

5. Ms. Susie B.Varghese, learned Senior Standing Counsel on instruction submits that the 1st respondent would requires at least four months time to finalize the appeals in Exts.P8 to P14. Considering the said stand of the respondents, the present writ petition is disposed of with direction to the 1st respondent to finalize the appeals in Exts.P8 to P14 expeditiously, preferably within a period of four months. For a period of four months, no coercive measure to be taken against the petitioner to enforce the demand in pursuance to Exts.P1 to P7 assessment orders. Sd/- DINESH KUMAR SINGH JUDGE AP WP(C)No.44310 of 2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6 Exhibit P7 Exhibit P8 Exhibit P9 Exhibit P10 Exhibit P11 Exhibit P12 Exhibit P13 5 APPENDIX OF WP(C) 44310/2023 TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2002-2003 DATED 28/12/2009 TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2003-2004 DATED 28/12/2009 TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2004-2005 DATED 28/12/2009 TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2005-2006 DATED 28/12/2009 TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2006-2007 DATED 28/12/2009 TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2007-2008 DATED 28/12/2009 TRUE PHOTOCOPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2008 - 2009 DATED 28/12/2009 TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2002-2003 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010 TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2003-2004 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010 TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2004-2005 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010 TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2005-2006 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010 TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2006-2007 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010 TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2007-2008 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010 WP(C)No.44310 of 2023 Exhibit P14 Exhibit P15 Exhibit P16 Exhibit P17 Exhibit P18 Exhibit P19 Exhibit P20 6 TRUE PHOTOCOPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST PETITIONER FOR THE YEAR 2008-2009 DATED 1/2/2010 TOGETHER WITH COVERING LETTER DATED 2/2/2010 TRUE PHOTOCOPY OF JUDGMENT DATED 25/1/2012 IN W.P.(C)NO.34655/2011, HIGH COURT OF KERALA. TRUE PHOTOCOPY OF ORDER DATED 27/9/2013 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, KOCHI BENCH IN ITA NO.283 TO 289/COCH/2012 AND CONNECTED CASES. TRUE PHOTOCOPY OF APPLICATION FOR RECTIFICATION AND PETITION FOR STAY DATED 25/6/2014 FILED BY THE PETITIONER'S CHARTERED ACCOUNTANT BEFORE THE 2ND RESPONDENT TRUE PHOTOCOPY OF ORDER DATED 5/6/2014 ISSUED BY THE 2ND RESPONDENT TRUE PHOTOCOPY OF PETITION DATED 7/1/2015 SUBMITTED BY M/S.CHERIAN & CHERIAN, CHARTERED ACCOUNTANTS ON BEHALF OF THE PETITIONER BEFORE THE 1ST RESPONDENT TRUE PHOTOCOPY OF THE ORDER DATED 26/9/2023 PASSED IN APPEAL NO.3/11137/2017-18 IN RESPECT OF ASSESSMENT YEAR 2005-2006 BY THE 3RD RESPONDENT.