IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
WP(C) NO. 27084 OF 2022
PETITIONER:
SNDP UNION, KARUNAGAPALLY
REPRESENTED BY ITS SECRETARY
KARUNAGAPALLY P.O, KOLLAM, PIN - 690 544.
BY ADV SANJANA R.NAIR
RESPONDENTS:
1 THE COMMISSIONER OF INCOME TAX (APPEALS)
INCOME TAX OFFICE, BAKER HILLS,
KOTTAYAM, PIN - 686 002.
2 THE INCOME TAX OFFICER
WARD 2, KOLLAM, OFFICE OF INCOME TAX OFFICER,
AAYAKAR BHAVAN, NEAR KARBALA JUNCTION,
RAILWAY STATION ROAD, KOLLAM, PIN - 691 001.
3 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
INCOME TAX, INCOME TAX OFFICER,
NATIONAL FACELESS ASSESSMENT CENTRE
DELHI, PIN - 110 001.
BY ADV CHRISTOPHER ABRAHAM
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27084 OF 2022 2
JUDGMENT
The petitioner has approached this Court apprehending recovery of amounts due under an assessment order in respect of which the petitioner has filed appeal before the appellate authority.
2. The learned standing counsel appearing for the respondents would submit that the petitioner had not preferred any stay application along with the appeal. It is submitted that on the direction of this Court, the National Faceless Assessment Centre department can provide a link for uploading a stay petition. It is submitted that similar directions have been issued by this Court in other cases also.
3. Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents, this writ petition is disposed of directing the respondents to provide a link to the petitioner for uploading stay application in the appeal preferred by it. This shall be done within a period of 2 weeks from the date of receipt of certified copy of this judgment. The WP(C) NO. 27084 OF 2022 3 petitioner shall file a stay application within 10 days from the date of receipt of the link. If such stay application is filed within the time stipulated above, recovery proceedings to recover any amount under Ext.P1 shall be kept in abeyance till a decision is taken on the stay application so filed by the petitioner.
This writ petition will stand disposed of as above.
Sd/-
GOPINATH P.
ats JUDGE
WP(C) NO. 27084 OF 2022 4
APPENDIX OF WP(C) 27084/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER OF ASSESSMENT PASSED BY
THE 3RD RESPONDENT DATED 27.09.2021
Exhibit P2 TRUE COPY OF THE APPEAL DATED 26.10.2021 FILED
BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 11/07/2022 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT Exhibit P4 TRUE COPY OF THE APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE JUDGMENT OF THIS HONOURABLE COURT IN WPC 10227/2020 DATED 25.05.2020