M/S Digitronics vs Additional/Joint/Deputy/ ...
2023 Latest Caselaw 7169 Ker

                                            1
WP(C) No.20508 of 2023


               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                   THE HONOURABLE MR.JUSTICE C.S.DIAS
      FRIDAY, THE 23RD DAY OF JUNE 2023 / 2ND ASHADHA, 1945
                           WP(C) NO. 20508 OF 2023
PETITIONER/S:

              M/S DIGITRONICS,DOOR NO. KPXXI/1100 CHANGU VETTY
              KUNDU ROAD, KOTTAKKAL, MALAPPURAM - REPRESENTED BY
              ITS AUTHORIZED SIGNATORY MRS. SHAHANAS, PIN - 676503

              BY ADVS.
              DHEERAJ KRISHNAN PEROT
              K.L ANGEL MARY
              FIDHA NAVAS


RESPONDENT/S:

      1       ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF
              INCOME TAX/ INCOME-TAX OFFICER, NATIONAL FACELESS
              ASSESSMENT CENTRE, NORTH BLOCK, DELHI, PIN - 110001

      2       NATIONAL FACELESS ASSESSMENT CENTRE
              REPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX
              DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW
              DELHI. PIN-, PIN - 110001

      3       NATIONAL FACELESS APPEAL CENTRE
              REPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX
              DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW
              DELHI,, PIN - 110001

              BY ADV.CHRISTOPHER ABRAHAM




       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   23.06.2023,         THE   COURT   ON       THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
                                2
WP(C) No.20508 of 2023


                         C.S DIAS,J.
                      ---------------------------
                 WP(C) No.20508 of 2023
                     -----------------------------
             Dated this the 23rd day of June, 2023 .

                         JUDGMENT

The writ petition is filed, inter alia, to direct the

respondents to provide the petitioner with a link in

order to upload a stay petition in Ext P4 appeal pending

before the third respondent.

2. The petitioner's case is that, aggrieved by Ext

P1 assessment order and Exts P2 and P3 demand

notices, the petitioner has preferred Ext P4 appeal

before the third respondent along with Ext P5 delay

petition. Now, in view of the imminent threat of

enforcement of Ext P1 order, the petitioner is desirous

of filing a stay petition in Ext P4 appeal. But, as the

WP(C) No.20508 of 2023

petitioner has no link to upload the stay petition, it

prays that the respondents may be directed to provide a

link. The petitioner relies on Ext P7 judgment passed by

this Court in an identical matter. The petitioner prays

that it may be given the benefit of the similar judgment.

Hence, the writ petition.

3. Heard; Sri.Dheeraj Krishnan Perot, the learned

Senior Counsel appearing for the petitioner and

Sri.Christopher Abraham, the learned counsel appearing

for the respondents.

4. Having considered the pleadings and materials

on record and taking note of the fact that the petitioner

has already preferred Ext P4 appeal before the third

respondent along with delay petition on 19.6.2023, I am

of the definite view that the petitioner should be

WP(C) No.20508 of 2023

provided with a link to enable him to upload the stay

petition also.

Resultantly, I order the writ petition as follows:

(i) The third respondent is directed to provide the

petitioner with a link, to enable it to file/upload a stay

petition in Ext P4 appeal, as expeditiously as possible,

at any rate, within a period of one week from today.

(ii) On the receipt of the link, the petitioner shall

prefer the stay petition within a further period of one

week.

(iii) If the petitioner files/uploads the stay petition,

as stipulated above, the third respondent shall consider

and dispose of the same, in accordance with law and as

expeditiously as possible, at any rate, within a period of

three months from the date of receipt of a certified copy

WP(C) No.20508 of 2023

of the judgment, after affording the petitioner an

opportunity of being heard.

(iv) Needless to mention that if the third respondent

proposes to pass a conditional order of stay, he shall

state reason for the same.

(v) Until such time the third respondent passes

orders on the stay petition and the delay petition, all

further proceedings pursuant to Ext P1 shall stand

deferred.

SD/-

sks/23.6.2023                       C.S.DIAS, JUDGE

WP(C) No.20508 of 2023


                         APPENDIX OF WP(C) 20508/2023

PETITIONER EXHIBITS

Exhibit P1                 TRUE COPY OF THE ASSESSMENT ORDER DATED
                           15.03.2023

Exhibit P2                 TRUE COPY OF THE DEMAND NOTICE AND NOTICE

FOR PENALTY ISSUED BY 1ST RESPONDENT DATED 15.03.2023

Exhibit P3 TRUE COPY OF THE DEMAND NOTICE AND NOTICE FOR PENALTY ISSUED BY 1ST RESPONDENT DATED 15.03.2023

Exhibit P4 TRUE COPY OF THE APPEAL SUBMITTED BEFORE 3RD RESPONDENT DATED 19.06.2023

Exhibit P5 TRUE COPY OF THE PETITION SUBMITTED BEFORE 3RD RESPONDENT DATED 19.06.2023

Exhibit P6 TRUE COPY OF THE REPLY DATED 19.06.2023

Exhibit P7 TRUE COPY OF THE JUDGMENT DATED 09.11.2022 IN WP(C) NO. 34615 OF 2022