Paravur West Co-Op. Bank Ltd. No. ... vs Additional ...
2022 Latest Caselaw 10691 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
    FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944
                       WP(C) NO. 33166 OF 2022
PETITIONER/S:

          PARAVUR WEST CO-OP. BANK LTD. NO. R-130
          P.O NORTH PARUR, ERNAKULAM DISTRICT, KERALA,
          REPRESENTED BY ITS SECRETARY IN CHARGE, PIN - 683513
          BY ADVS.
          M.PAUL VARGHESE
          M.M.MONAYE
          K.V.SANOSH


RESPONDENT/S:

    1     ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
          INCOME TAX/ INCOME TAX OFFICER
          NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT,
          MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR,
          E-RAMP, JAWAHARLAL STADIUM, DELHI , PIN - 110003
    2     THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL
          FACELESS APPEAL CENTRE,INCOME TAX DEPARTMENT,
          MINISTRY OF FINANCE,JAWAHARLAL STADIUM, DELHI
          , PIN - 110003
    3     THE INCOME TAX OFFICER, WARD - 2, TPS
          KAP COMMERCIAL COMPLEX ,O/O ADDITIONAL COMMISSIONER
          OF INCOME TAX,ALUVA RANGE, R.S. ROAD, ALUVA
          , PIN - 683101
    4     THE COMMISSIONER OF INCOME TAX (APPEALS)
          28/243, "POORNIMA",NEAR MANORAMA JUNCTION,
          PANAMPILLY NAGAR, KOCHI , PIN - 682036
OTHER PRESENT:


          ADV. CHRISTOPHER ABRAHAM (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 33166 OF 2022                 2




                                   JUDGMENT

Against Ext.P1 order of assessment, the petitioner filed Ext.P2 appeal

before the National Faceless Appeal Centre. The petitioner had however not

filed a stay petition at the time when Ext.P2 appeal was filed. The petitioner

now faces a demand as is evident from Ext.P5. The petitioner states that the

petitioner approached the jurisdictional Appellate Authority by filing Ext.P6.

2. The learned standing counsel appearing for the department would

state that since jurisdictional Appellate Authority has no authority to hear the

appeal, and a stay petition, if at all, has to be filed by the petitioner before the

National Faceless Appeal Centre. The petitioner had not preferred any stay

application along with the appeal, as already noted. It is submitted that on the

direction of this Court, the department can provide a link for uploading the stay

petition. It is submitted that similar directions have been issued by this Court

in other cases also.

3. Having regard to the facts and circumstances of the case this writ

petition will stand disposed of directing the National Faceless Appeal Centre to

provide a link to the petitioner for uploading the stay application in the appeal

preferred by it. This shall be done within a period of 2 weeks from the date of

receipt of a certified copy of this judgment. The petitioner shall file the 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 steps shall be

deferred till a decision is taken on the stay application to be filed by the

petitioner.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE okb/ //True copy// P.S. to Judge

APPENDIX OF WP(C) 33166/2022

PETITIONER EXHIBITS Exhibit1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.04.2021 ALONG WITH DEMAND NOTICE Exhibit2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 12.8.2021 Exhibit3 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT OF INCOME TAX FORMS DATED 12.8.2021 Exhibit-P4 TRUE COPY OF THE DELAY PETITION DATED 12.8.2021 Exhibit-P5 TRUE COPY OF THE DEMAND DATED 30.9.2022 OF THE 3RD RESPONDENT Exhibit6 TRUE COPY OF THE STAY PETITION AND THE COVERING LETTER TO IT DATED 7.10.2022, SUBMITTED BEFORE THE 4TH RESPONDENT Exhibit-P7 TRUE COPY OF THE REPLY DATED 10.10. 2022 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT Exhibit-P8 TRUE COPY OF THE REPLY DATED 11.10.2022 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT