Wp(C)/16824/2023 Of Pramod v. The Commissioner Of Income Tax (Appeal)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 26 DAY OF MAY 2023 / 5TH JYAISHTA, 1945 WP(C) NO. 16824 OF 2023 PETITIONER/S: PRAMODAGED 38 YEARSS/O SASIDHARAN NAIR, 381-14/373, THIRUVATHIRA KANNANKODE-1, PACHAKKAD, NEDUMANGADU, THIRUVANANTHAPURAM., PIN - 695561BY ADVS.M.HEMALATHAA.RAHIM RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEAL)INCOME TAX DEPARTMENT, OFFICE OF INCOME TAX, THIRUVANANTHAPURAM DISTRICT., PIN - 6950032NATIONAL FACELESS APPELLATE AUTHORITYGOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT F REVENUE, (CENTRAL BOARD OF DIRECT TAXES),ROOM NO. 245-A, NORTH BLOCK, NEW DELHI. REPRESENTED BY ASSISTANT COMMISSIONER OF INCOME TAC, PIN - 1100013THE INCOME TAX OFFICERINCOME TAX DEPARTMENT, WARD 1, (1), AAYKAR BHAVAN, 1ST FLOOR, KOWDIAR-P.O, THIRUVANANTHAPURAM DISTRICT., PIN –695003SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The writ petition is filed to direct the respondents to provide the link to the petitioner to upload Ext.P7stay petition that is proposed to be filed in Ext.P4appeal. 2. The petitioner's case is that challenging Ext.P1 assessment order, the petitioner has already filedExt.P4 appeal and Ext.P5 delay petition. Now as there isa threat of implementation of Ext.P1 order, thepetitioner proposes to file Ext.P7 stay petition.However, the respondents are not providing the link tothe petitioner to upload Ext.P7 stay petition. Hence, thewrit petition. 3. Heard; Smt.M.Hemalatha, the learned Counsel appearing for the petitioner and Sri.ChristopherAbraham, the learned Counsel appearing for therespondents. 4. Having considered the pleadings and materialson record and taking note of the fact that Exts.P4 and P5 are already pending consideration, I deem itappropriate to direct the respondents to provide thelink to the petitioner to upload Ext.P7 stay petition. Resultantly, I dispose of the writ petition in thefollowing manner: (i)The respondents shall provide the link to thepetitioner to upload Ext.P7 stay petition.petitioner to upload Ext.P7 stay petition. (ii)The respondents shall consider and dispose ofExt.P5 delay petition along with Ext.P7 staypetition, in accordance with law and asexpeditiously as possible.Ext.P5 delay petition along with Ext.P7 staypetition, in accordance with law and asexpeditiously as possible. (iii)Until such time orders are passed on Exts.P5 andP7, all further proceedings pursuant to Ext.P1assessment order and Ext.P2 demand notice shallbe kept in abeyance.P7, all further proceedings pursuant to Ext.P1assessment order and Ext.P2 demand notice shallbe kept in abeyance. Sd/- C.S.DIAS JUDGE APPENDIX OF WP(C) 16824/2023 PETITIONER EXHIBITS Exhibit-P1A TRUE COPY OF THE ASSESSMENT ORDERDATED 24-03-2022 Exhibit-P2 A TRUE COPY OF THE DEMAND NOTICE DATED24-03-2022 ISSUED BY THE 2ND RESPONDENT24-03-2022 ISSUED BY THE 2ND RESPONDENT Exhibit-P3 A TRUE COPY OF THE COMPUTATIONSTATEMENT IN RESPECT OF THE YEAR 2014-2015 DATED 24-03-2022 Exhibit-P4 A TRUE COPY OF THE APPEAL MEMORANDUMDATED 14-09-2022 BEFORE THE NATIONALFACELESS APPEAL CENTRE, NEW DELHI. Exhibit-P5Exhibit-P6 THE AFFIDAVIT FOR CONDONATION OF DELAY. A TRUE COPY OF THE FORM NO. 35DOWNLOADED FROM THE TAX DEPARTMENTPORTAL AFTER COMPLETION OF E-FILING Exhibit-P7 A TRUE COPY OF THE STAY PETITION DATED15-09-202215-09-2022 Exhibit-P8 A TRUE COPY OF THE ORDER DATED 05-01-2023 PASSED BY THE 3RD RESPONDENT Exhibit-P9 A TRUE COPY OF THE JUDGMENT OF THISHONOURABLE COURT DATED 03-02-2023 IN W.P.(C) NO. 3584 OF 2023