Mohamed Jazeel P A vs Income Tax Officer
2022 Latest Caselaw 2404 Ker

WP(C) NO. 6631 OF 2022
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              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
     WEDNESDAY, THE 2ND DAY OF MARCH 2022 / 11TH PHALGUNA, 1943
                          WP(C) NO. 6631 OF 2022
PETITIONER:

             MOHAMED JAZEEL P A, 16/816 B, INDIRA JUNCTION,
             THOPPUMPADY,KOCHI, PIN - 682005
             BY ADVS.P.J.ANILKUMAR (A-1768)
             K.N.SREEKUMARAN
             N.SANTHOSHKUMAR
RESPONDENTS:

      1      INCOME TAX OFFICER, NON CORP WARD 2(4) & TPS, INCOME
             TAX DEPARTMENT, P T JACOB ROAD,THOPPUMPADY, KOCHI,
             PIN - 682005
      2      COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX
             DEPARTMENT,POORNIMA BUILDINGS, PANAMPILLYNAGAR,
             ERNAKULAM, PIN - 682036
      3      NATIONAL FACELESS APPEAL CENTER REPRESENTED B Y
             PRINCIPAL CHIEF COMMISSIONER
             INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001
      4      THE FEDERAL BANK LTD REPRESENTED BY CHIEF MANAGER
             FEDERAL TOWERS, ACCOUNTS DEPARTMENT,ALUVA,, PIN -
             683101
      5      THE FEDERAL BANK LTD, MATTANCHERY BRANCH REPRESNTED
             BY CHIEF MANAGER, PARVANA JN, MATTANCHERY, PIN -
             682002
             BY ADVS.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT,
             KERALA
             SRI.V.JAYAPRADEEP, SC, FEDERAL BANK
       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON    02.03.2022,   THE    COURT   ON   THE    SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO. 6631 OF 2022
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                               JUDGMENT

Petitioner is an assessee under the Income Tax Act, 1962. For the

assessment year 2017-18, an order of assessment was issued against the

petitioner computing a total liability of Rs.3,81,97,725/-. Aggrieved by

the said order, petitioner preferred an appeal before the 2 nd respondent

which has been transmitted to the 3rd respondent and is pending

consideration. In the meantime, respondents have initiated recovery

proceedings and has already recovered an amount of Rs.2,35,000/-. The

stay petition filed by the petitioner before the 2 nd respondent as Ext.P4 is

pending consideration.

2. This Court has been noticing in several cases, that, the assessees

are unable to file stay petitions in pending appeals after coming into force

of National Faceless Appeal regime. In fact this Court has even directed

links to be provided to assessees to upload stay petitions. The petitioner

in the present case also stands in a similar position and his stay petition

cannot be uploaded before the National Faceless Appeal Centre.

3. Having regard to the circumstances of the case, there will be a WP(C) NO. 6631 OF 2022

direction to the 3rd respondent to provide a link to the petitioner within a

period of four weeks from the date of receipt of a copy of this judgment,

to upload the stay petition. On receipt of such a link, the petitioner shall

upload the stay petition within a period of two weeks thereafter, and the

3rd respondent shall consider the said stay petition as expeditiously as

possible and at any rate, within a period of four weeks from the date of

uploading of the said stay petition. Till such consideration of the stay

petition is carried out and orders passed thereon, all coercive proceedings

against the petitioner pursuant to Ext.P1 order of assessment shall be

kept in abeyance, from today.

The writ petition is disposed of accordingly.

Sd/-

BECHU KURIAN THOMAS JUDGE

uu 02.03.2022 WP(C) NO. 6631 OF 2022

APPENDIX OF WP(C) 6631/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER DATED 12..12..2019 OF THE 1ST RESPONDENT ALONG WITH COMPUTATION STATEMENT.

Exhibit P2 . TRUE COPY OF THE APPEAL IN FORM 35 FILED ON 10..1..2020 THROUGH ONLINE PORTAL .

Exhibit P3 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT U/S 226(3) OF THE INCOME TAX ACT, 1961 TO THE 4TH RESPONDENT BANK DATED

18..02..2022.

Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT DATED 23..02..2022 Exhibit P5 TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGEMENT FROM THE 3RD RESPONDENT DATED 23..02..2022