Sndp Union, Karunagapally vs The Commissioner Of Income Tax ...
2022 Latest Caselaw 9614 Ker

               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

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




                 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