Midhun Ramakrishna Pillai vs Commissioner Of Income Tax - ...
2023 Latest Caselaw 1976 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                   THE HONOURABLE MR. JUSTICE T.R.RAVI
         FRIDAY, THE 3RD DAY OF FEBRUARY 2023 / 14TH MAGHA, 1944
                          WP(C) NO. 3584 OF 2023
PETITIONER:

              MIDHUN RAMAKRISHNA PILLAI
              KULANGARA VEEDU, VALANCHERRY
              KILIMANOOR P.O, THIRUVANANTHAPURAM - 695601.

              BY ADVS.
              S.JATHIN DAS
              T.A.PRAKASH
              G.S.SANAL KUMAR
              S.SOUMYA ISSAC


RESPONDENTS:

     1        COMMISSIONER OF INCOME TAX - APPEAL
              INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX
              THIRUVANANTHAPURAM DISTRICT - 695003.

     2        NATIONAL FACELESS APPELLATE AUTHORITY
              GOVERNMENT OF INDIA, MINISTRY OF FINANCE,
              DEPARTMENT OF REVENUE, (CENTRAL BOARD OF DIRECT TAXES),
              ROOM NO. 245-A, NORTH BLOCK, NEW DELHI - 110001.

     3        THE INCOME TAX OFFICER,
              INCOME TAX DEPARTMENT, WARD 1(1), AAYKAR BHAVAN,
              1ST FLOOR, KAWADIAR P.O., THIRUVANANTHAPURAM DISTRICT,
              PIN - 695003.

              BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 3584 OF 2023

                                       2

                                 T.R. RAVI, J.
                 --------------------------------------------
                        W.P.(C) No.3584 of 2023
                     --------------------------------------------
               Dated this the 03rd day of February, 2023

                                JUDGMENT

Admit. Standing counsel takes notice for the respondents.

2. Petitioner is aggrieved by steps for recovery based on an

assessment order which has been challenged in appeal. It is

submitted that an application for stay could not be uploaded.

3. There will hence be a direction to the respondents to provide

a link to the petitioner for uploading stay application that has been

filed against the Ext.P1 assessment order within one month and on

providing the link, the petitioner shall upload the stay application. On

receipt of the stay application, the respondents shall consider the

same and pass orders, after hearing the petitioner within one month

therefrom. Till the disposal of the stay application, coercive steps for

recovery shall be kept in abeyance.

Writ petition is disposed of as above.

Sd/-

T.R.RAVI JUDGE mpm WP(C) NO. 3584 OF 2023

APPENDIX OF WP(C) 3584/2023

PETITIONER' EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.03.2022 ISSUED BY THE 3RD RESPONDENT.

Exhibit P2 TRUE COPY OF THE ACKNOWLEDGMENT OF THE APPEAL FILED BY THE PETITIONER DATED 15.09.2022.

Exhibit P3 TRUE COPY OF THE STATEMENT OF FACTS AND GROUNDS OF THE APPEAL DATED 15.09.2022 UPLOADED IN THE TAX DEPARTMENT PORTAL.

Exhibit P4 TRUE COPY OF THE DELAY CONDONATION PETITION DATED 15.09.2022.

Exhibit P4(a) TRUE COPY OF THE MEDICAL CERTIFICATE DATED 15.09.2022.

Exhibit P5 TRUE COPY OF THE STAY PETITION DATED 15.09.2022.

Exhibit P6 TRUE COPY OF FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER THE COMPLETION OF EFILING.

Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 29.11.2022 ISSUED BY THE 3RD RESPONDENT.

Exhibit P8 TRUE COPY OF THE ACKNOWLEDGMENT BEARING NO. 462963991010922.