Wp(C)/16910/2022 Of Shah Firoz Mohamed v. Commissioner Of Income Tax(Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 25 DAY OF MAY 2022 / 4TH JYAISHTA, 1944 WP(C) NO. 16910 OF 2022 PETITIONER: SHAH FIROZ MOHAMEDVALIYAVALPPIL HOUSE, CHAMMANOOR, PUNNAYOORKULAM, PIN - 679 561. BY ADVS.SRI.SUNNY XAVIERSMT.C.P.PRETTY RESPONDENTS: 1COMMISSIONER OF INCOME TAX(APPEALS)INCOME TAX DEPARTMENT, GOVT. OF INDIA, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 110 001.2INCOME TAX OFFICEROFFICE OF THE INCOME TAX, WARD 1 & TPS, CITY PALZA, WEST NADA, GURUVAYOOR, PIN - 680 101. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.05.2022, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: W.P.(C) No.16910/22 BECHU KURIAN THOMAS, J.--------------------------------- W.P.(C) No.16910 of 2022 --------------------------------- Dated this the 25[th] day of May, 2022 JUDGMENT Petitioner challenges the order directing him to deposit 20% ofthe total amount involved in the appeal, against an order ofassessment for the year 2013-14. Though the petitioner haspreferred an appeal before the first respondent against Ext.P1 order ofassessment, due to absence of a link to upload stay petition,petitioner is unable to do so. However, the assessing officer hasissued Ext.P6 directing the petitioner to pay 20% of the total amountinvolved in the appeal for considering the stay petition. 2. Since the appeal is pending consideration before the firstrespondent and due to the absence of a link to upload stay petitionafter filing the appeal, it is essential that petitioner be given anopportunity to pursue the stay petition before the Appellate Authority. 3. Accordingly, if the petitioner prefers a stay petition within 10days from today before the second respondent in the pending appeal,the same shall be forwarded by the second respondent to the firstrespondent and thereafter the first respondent shall consider the staypetition, as expeditiously as possible, at any rate, within a period of W.P.(C) No.16910/22 one month from the date of receipt of the stay petition by the firstrespondent. If the petitioner files the stay petition before the secondrespondent within the time stipulated above, all coercive proceedingsinitiated against the petitioner pursuant to Ext.P1 shall be kept inabeyance till a decision is taken on the stay petition. The writ petition is disposed of as above. Sd/- vps BECHU KURIAN THOMAS JUDGE W.P.(C) No.16910/22 -:4:- APPENDIX OF WP(C) 16910/2022 PETITIONER EXHIBITS EXHIBIT P1 A COPY OF THE ASSESSMENT ORDER DATED24/03/2022. EXHIBIT P2 A COPY OF THE APPEAL TO THE 1STRESPONDENT. EXHIBIT P3 A COPY OF THE NOTICE DATED 17/02/2022. EXHIBIT P4 A COPY OF THE BANK STATEMENT WITH DATEOF OPENING OF ACCOUNT. EXHIBIT P5 A COPY OF THE STAY PETITION. EXHIBIT P6 A COPY OF THE ORDER DATED 03/05/2022.