Reji Krishnan vs The Central Board Of Direct Taxes
2022 Latest Caselaw 9258 Ker

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

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

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