Wp(C)/12210/2022 Of Jaya Matha Province Of Cmc v. The Commissioner Of Income-Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 6 DAY OF APRIL 2022 / 16TH CHAITHRA, 1944WP(C) NO. 12210 OF 2022 PETITIONER/S: JAYA MATHA PROVINCE OF CMCHOLY FAMILY CARMELITE CONVENTCARMELITE PROVINCIAL HOUSE, PALAKOTTAYAM, REPRESENTED BY ITS PROVINCIAL SUPERIOR, SIGI KIZHAKKEVELLILAPPILLIL, PIN - 686575BY ADVS.NITISH SATHESH SHENOYSHERRY SAMUEL OOMMEN RESPONDENT/S: 1THE COMMISSIONER OF INCOME-TAXAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 6950032THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS)SAN JUAN TOWERS, 2 ND FLOOR, BEHIND CR BUILDINGOLD RAILWAY STATION ROAD, KOCHI - 682 018, PIN - 682018SAN JUAN TOWERS, 2 ND FLOOR, BEHIND CR BUILDINGOLD RAILWAY STATION ROAD, KOCHI - 682 018, PIN - 6820183THE COMMISSIONER OF INCOME-TAX (APPEALS)NFACCR BUILDING, IP ESTATE, NEW DELHI, PIN - 110002NFACCR BUILDING, IP ESTATE, NEW DELHI, PIN - 1100024INCOME-TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 110003NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 1100035ASSISTANT COMMISSIONER OF INCOME TAXEXEMPTION CIRCLE, AAYKAR BHAWAN1ST FLOOR, KOWDIAR PO, THIRUVANANTHAPURAM, PIN - 695003EXEMPTION CIRCLE, AAYKAR BHAWAN1ST FLOOR, KOWDIAR PO, THIRUVANANTHAPURAM, PIN - 695003 OTHER PRESENT: CHRISTOPHER AB RAHAM SC FOR IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ======================== W.P.(C) No.12210 of 2022 ------------------------------------------------Dated this the 6[th] day of April, 2022Dated this the 6[th] day of April, 2022 JUDGMENT Petitioner has preferred an appeal against Ext.P5assessment order for the year 2018-19. Though the appeal ispreferred before the National Faceless Appellate Authority, a staypetition has been filed as Ext.P9, which was sent by registeredpost followed by Ext.P10 stay application filed through e-mail. 2.According to the petitioner, though no tax is liable tobe paid by it, still the assessing authority assessed the petitionerto tax, without any basis. While the appeal is pendingconsideration, on noticing certain errors in the assessment order,petitioner has filed a rectification application before the AssessingAuthority. 3.Sri.Sherry Samuel Oommen, learned Counsel for thepetitioner submitted that, while the appeal as well as therectification petition are pending consideration, respondents haveinitiated steps to enforce the alleged tax liability upon thepetitioner, causing great prejudice. The learned Counsel pleaded for an earlier consideration of the stay petition as well as theappeal itself pending before the Appellate Authority apart from anexpeditious consideration of the rectification petition. 4.Having heard learned Counsel for the petitioner aswell as Sri.Christopher Abraham, learned Standing Counsel onbehalf of respondents, I am of the view that this writ petition canbe disposed of directing an expeditious consideration of the staypetition preferred by the petitioner as well as the pendingrectification petition. 5.Accordingly, there will be a direction to the 3[rd]respondent National Faceless Appellate Centre to provide a linkto the petitioner within four weeks from the date of receipt of acopy of this judgment to upload the stay petition in the pendingappeal and thereafter to consider the stay petition within threemonths from the date of uploading of the said stay petition.Petitioner will also be at liberty to approach the help deskattached to the Office of the Principal Commissioner of IncomeTax, Cochin to obtain the link to upload the stay petition. Thesaid proceedings and uploading shall be completed asmentioned above, within four weeks from the date of receipt ofa copy of this judgment. Till the 3[rd] respondent considers the 5.Accordingly, there will be a direction to the 3[rd]respondent National Faceless Appellate Centre to provide a linkto the petitioner within four weeks from the date of receipt of acopy of this judgment to upload the stay petition in the pendingappeal and thereafter to consider the stay petition within threemonths from the date of uploading of the said stay petition.Petitioner will also be at liberty to approach the help deskattached to the Office of the Principal Commissioner of IncomeTax, Cochin to obtain the link to upload the stay petition. Thesaid proceedings and uploading shall be completed asmentioned above, within four weeks from the date of receipt ofa copy of this judgment. Till the 3[rd] respondent considers the stay petition, all coercive proceedings initiated against thepetitioner, pursuant to Ext.P5 shall be kept in abeyance. 6.As far as the rectification petition is concerned, copyof which is produced as Ext.P11, it is directed that the 5[th]respondent shall consider the rectification petition within aperiod of three months from the date of receipt of a copy of thisjudgment, after granting an opportunity of hearing to thepetitioner. The writ petition is disposed of accordingly. sd/ jm/ BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 12210/2022