M/S. Thazhayil Nidhi Ltd.6/4, Thazhayil Building,Elanthoor, Pathanamthitta v. Dated This The 25[Th] Day Of November, 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 25 DAY OF NOVEMBER 2022 / 4TH AGRAHAYANA, 1944 WP(C) NO. 37837 OF 2022 PETITIONER: M/S. THAZHAYIL NIDHI LTD.6/4, THAZHAYIL BUILDING,ELANTHOOR, PATHANAMTHITTA , REPRESENTED BY GENOY JOHN, MANAGING DIRECTOR, PIN - 689643BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNARESPONDENTS:1INCOME TAX OFFICER (TDS)ROOM NO. 308, 2ND, AAYAKAR BHAVAN,INCOME TAX OFFICE, BEACH ROAD,ALAPPUZHA, PIN - 6880012NATIONAL FACELESS APPEAL CENTRENATIONAL FACELESS APPEAL CENTRE,DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS, PIN - 110001ADV. CHRISTOPHER ABRAHAM (SC)THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 25[th] day of November, 2022 The petitioner suffered Ext.P1 order of assessment for the assessment year 2019–2020 under theprovisions of the Income Tax Act, 1961. The petitioner hasfiled Ext.P2 appeal before the National Faceless AppealCentre. However, while filing the appeal, the petitioner didnot file any stay petition. He has, thereafter, sent Ext.P3application for stay by registered post. The learned counselfor the respondent department points out that thepetitioner ought to have filed the stay petition along withExt.P2 appeal and Ext.P3 cannot be considered by theNational Faceless Appeal Centre. 2.Having heard the learned counsel appearing forthe petitioner and the learned counsel appearing for therespondent department, this writ petition is disposed ofdirecting the National Faceless Appeal Centre to provide alink to the petitioner for uploading the stay petition in W.P. (C) No. 37837 of 2022 ..3.. Ext.P2 appeal. Such link shall be provided within ten daysfrom today. On receipt of the link, the petitioner shall file astay petition within a period of two weeks from the date ofreceipt of the link. If such stay petition is filed in Ext.P2appeal, within the time specified above, further proceedingsfor recovery of amount due under Ext.P1 order ofassessment shall be kept in abeyance, till a decision istaken on the stay petition to be filed by the petitioner. This writ petition is disposed of as above. RMV Sd/- GOPINATH P.JUDGE ..4.. APPENDIX OF WP(C) 37837/2022 PETITIONER EXHIBITSExhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2019-20 DTD. 31-08-2022Exhibit P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 29-09-2022 Exhibit P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DTD. 18-11-2022 Exhibit P4COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 16-11-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE