Abdul Rahman Mandayappurath ... vs The National Faceless Appeal ...
2022 Latest Caselaw 6323 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 3RD DAY OF JUNE 2022 / 13TH JYAISHTA, 1944
                        WP(C) NO. 17948 OF 2022
PETITIONER:

            ABDUL RAHMAN MANDAYAPPURATH SHAJAHAN
            AGED 58 YEARS, MANDAYAPURATH, LOVE SHORE, DMC ROAD,
            NORTH EDAPPALLY P.O., KOCHI, PIN 682024

            BY ADVS.
            LATHA ANAND
            M.N.RADHAKRISHNA MENON
            K.R.PRAMOTH KUMAR
            S.VISHNU (ARIKKATTIL)
            GOVIND P.


RESPONDENTS:

    1       THE NATIONAL FACELESS APPEAL CENTRE (NFAC)
            ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU
            STADIUM, DELHI, PIN 110003 REPRESENTED BY COMMISSIONER
            OF INCOME TAX (APPEALS) -NFAC

    2       THE NATIONAL FACELESS ASSESSMENT CENTER,
            MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI,
            PIN - 110001, REPRESENTED BY THE PRINCIPAL CHIEF
            COMMISSIONER OF INCOME TAX (NAFAC).


OTHER PRESENT:

            SRI. CHRISTOPHER ABRAHAM (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.17948/2022                     -2-

                                  JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to assessment year 2013-

2014, petitioner has preferred an appeal before the 1 st respondent, a copy of which is

produced as Ext.P3. A petition for stay of proceedings pursuant to the assessment

order has also been filed as Ext.P4. The petitioner apprehends coercive proceedings

to be effected even before the petition for stay is considered. Hence this writ

petition.

2. Having considered the submissions of the counsel for the petitioner as

well as the respondents, I am of the opinion that this writ petition itself can be

disposed of with a direction.

3. Accordingly, there will be a direction to the 1 st respondent to consider

and pass orders on Ext.P4 stay petition, within a period of two months from the

date of receipt of a copy of this judgment. Till such a decision is taken, all coercive

proceedings against the petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 17948/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 08/03/2022 ALONG WITH THE COMPUTATION SHEET

Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 08/03/2022 ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT

Exhibit P3 TRUE COPY OF THE APPEAL FORM ALONG WITH THE ACKNOWLEDGMENT RECEIPT DATED 04/04/2022

Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 12/04/2022 SUBMITTED BY THE PETITIONER

Exhibit P4A TRUE COPY OF THE POSTAL RECEIPT