W.P(C) .25669/22 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944
WP(C) NO. 25669 OF 2022
PETITIONER/S:
REJI KRISHNAN
AGED 48 YEARS
TC4/1458(1, KRISHNAKRIPA, CVRA C-9, KURAVANKONAM,
KOWADIAR P.O, TRIVANDRUM, PIN - 695003
BY ADVS.
K.P.PRADEEP
SANAND RAMAKRISHNAN
HAREESH M.R.
T.T.BIJU
T.THASMI
M.J.ANOOPA
SANU S MALAKEEL
RESPONDENT/S:
1 THE CENTRAL BOARD OF DIRECT TAXES
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE
GOVERNMENT OF INDIA, NORTH BLOCK
NEW DELHI, REPRESENTED BY ITS CHAIRMAN
, PIN - 110001
2 ADDITIONAL COMMISSIONER OF INCOME TAX
NATIONAL E-ASSESSMENT CENTRE, DELHI ROOM NO. 401, 2ND
FLOOR, E-RAMP,
JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003
3 COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, ROOM NO.
401, 2ND FLOOR, E-RAMP,
JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003
4 COMMISSIONER OF INCOME TAX (APPEALS)
THIRUVANANTHAPURAM, AAYAKAR BHAVAN
INCOME TAX OFFICE, KOWADIAR
THIRUVANANTHAPURAM
, PIN - 695003
SMT. THUSHARA JAMES, SR. GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) .25669/22 2
JUDGMENT
Petitioner filed Ext.P3 appeal challenging Ext.P2 order of assessment before the National Faceless Appeal Centre. The petitioner has approached this Court being aggrieved by the fact that, pending consideration of the appeal filed by the petitioner, proceedings are being initiated to recover the amount due under Ext.P2 order of assessment.
2. The learned counsel appearing for the respondent department states that the petitioner has filed the appeal before the National Faceless Appeal Centre. However, the petition seeking stay of proceedings has been filed before the Commissioner of Income Tax (Appeals), who is not competent to decide the stay petition as the appeal is filed before the National Faceless Appeal Centre.
3. Faced with this situation, the learned counsel for the petitioner says that if a link is provided to file a stay petition before the National Faceless Appeal Centre, the petitioner will file such stay petition and a direction may be issued to keep recovery proceedings in abeyance till a decision is taken on the stay petition to be filed by the petitioner.
Having regard to the facts and circumstances of the case, the writ petition is disposed of directing the 3 rd respondent to provide a link to enable the petitioner to upload a stay petition in Ext.P3 appeal filed by the petitioner. This shall be done within a period of ten days from the date of receipt of a certified copy of this judgment. If the petitioner files a stay petition within two W.P(C) .25669/22 3 weeks from the date of which a link is provided to the petitioner, further proceedings to recover any amount due under Ext.P2 shall be kept in abeyance till a decision is taken on the stay petition to be filed by the petitioner.
The writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE okb/10.8 //True copy// P.S. to Judge W.P(C) .25669/22 4 APPENDIX OF WP(C) 25669/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE RETURN OF INCOME DATED 25-
10-2018 FOR THE ASSESSMENT YEAR 2018-19 IN PAN AEUPK8336B FILED BY THE PETITIONER Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO ITBA/AST/S/143(3)/2020-21/1031323034(1) DATED 08-03-2021 ISSUED FOR THE YEAR 2018-19 BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P3 TRUE COPY OF THE APPEAL DATED 24-03-2021 FILED FOR THE YEAR 2018-19 BEFORE THE 3RD RESPONDENT BY THE PETITIONER Exhibit P4 TRUE COPY OF THE DEMAND NOTICE NO ITBA/AST/S/156/2020-21/1031323098(1) DATED 08-03-2021 ISSUED FOR THE YEAR 2018-19 BY THE ASSESSING AUTHORITY Exhibit P5 TRUE COPY OF THE STAY APPLICATION FILED ON 25-07-2022 BEFORE THE 4THRESPONDENT IN EXT P3 APPEAL