Kerala High Court
Safeera Nedimpravan vs Income Tax Officer on 23 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:78759
W.P (C) No.35109/2024 -1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 23RD DAY OF OCTOBER 2024 / 1ST KARTHIKA, 1946
WP(C) NO. 35109 OF 2024
PETITIONER/S:
SAFEERA NEDIMPRAVAN,
AGED 40 YEARS
PP XII 347 NEDIMPRAVAN HOUSE, NEERARTTADY ROAD,
PANAMARAM P.O , MANANTHAVADY, WAYANAD, PIN - 670721
BY ADVS.
P.RAGHUNATHAN
PREMJIT NAGENDRAN
M.SHYLAJA
RISHAL.K
RESPONDENT/S:
1 INCOME TAX OFFICER,
WARD 1, MAYOS, SULTHAN BATHERY ROAD, KAINATTY,
KALPETTA, WAYANAD, PIN - 673122
2 ASSESSMENT UNIT,
INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, MINISTRY IF
FINANCE, NEW DELHI HEADED BY PRINCIPLE CHIEF
COMMISSIONER, PIN - 110001
3 COMMISSIONER OF INCOME TAX(APPEALS)
NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,
GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI,
PIN - 110001
BY ADVS.
CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT
P.R.AJITH KUMAR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:78759
W.P (C) No.35109/2024 -2-
JUDGMENT
The petitioner suffered Exts.P9 and P11 orders of assessment for the
assessment years 2015-16 and 2018-19 under the provisions of Income Tax Act,
1961. The petitioner preferred Exts.P10 and P12 appeals (along with application for
condonation of delay) before the 3 rd respondent. The petitioner has been unable to
upload the stay petitions. The petitioner apprehends recovery proceedings pending
consideration of the appeals by the 3rd respondent. Hence this writ petition.
2. Having heard the learned 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. Since it is submitted that the petitioner has been unable to upload the
stay petitions, it is directed that the portal shall be enabled so that the petitioner
can file stay petitions. Once the portal is enabled the petitioner shall file stay
petitions within a period of two weeks and thereafter the stay petitions shall be
considered by the Appellate Authority in accordance with the law after affording an
opportunity of hearing to the petitioner. It is made clear that the Appellate
Authority needs to pass orders on the merits of the stay petitions only if it decides to
condone the delay in filing the appeals.
Till such time as orders are passed on the stay petitions all proceedings
including any proceeding for imposition of penalty pursuant to Exts.P9 and P11 will
remain suspended.
Sd/-
GOPINATH P.
JUDGE
AMG
2024:KER:78759
APPENDIX OF WP(C) 35109/2024
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF NOTICE U/S 148A[B] DTD 24.03.2022 FOR
AY 2015.16
Exhibit-P2 TRUE COPY OF ORDER U/S 148A[D] DTD 7.04.2022 FOR AY
2015.16
Exhibit-P3 TRUE COPY OF NOTICE U/S 148 DTD 07.04.2022 FOR AY
2015.16
Exhibit-P4 TRUE COPY OF NOTICE U/S 148A[B] DTD 23.03.2022 FOR
AY 2018.19
Exhibit-P5 TRUE COPY OF ORDER U/S 148A[D] DTD 7.04.2022 FOR AY
2018.19
Exhibit P6 TRUE COPY OF NOTICE U/S 148 DTD 07.04.2022 FOR AY
2018.19
Exhibit-P7 TRUE COPY OF INTERIM ORDERS IN WP(C) NO. 22756/2024
DTD 08.07.2024
Exhibit-P8 TRUE COPY OF SHOW CAUSE NOTICE DTD 29.02.2024 FOR AY
2015.16
Exhibit-P9 TRUE COPY OF ASSESSMENT ORDER DTD 23.03.2024 FOR AY
2015.16
Exhibit-P10 TRUE COPY OF APPEAL- FORM 35 AND ACKNOWLEDGEMENT
FILED ON 20.05.2024
Exhibit-P11 TRUE COPY OF ASSESSMENT ORDER DTD 22.03.2024 FOR AY
2018.19
Exhibit-P12 TRUE COPY OF APPEAL -FORM 35 AND ACKNOWLEDGMENT
FILED ON 20.05.2024
Exhibit-P13 TRUE COPY OF NOTICE U/S 221[1] DTD 06.05.2024
Exhibit-P14 TRUE COPY OF STAY PETITION DTD 08.07.2024
Exhibit-P15 TRUE COPY OF STAY PETITION DTD 08.07.2024
