Wp(C)/20195/2023 Of Zainul Abid v. Additional/Joint/Deputy/ Assistant Commissioner Of Income Tax/ Income-Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 21 DAY OF JUNE 2023 / 31ST JYAISHTA, 1945 WP(C) NO. 20195 OF 2023 PETITIONER: 1ZAINUL ABIDAGED 32 YEARSCHAKKIPARAMBATH HOUSE, CHELARI, MOONNIYUR, VELIMUKKU SOUTH B.O MALAPPURAM, KERALA,, PIN - 676317BY ADVS. DHEERAJ KRISHNAN PEROTK.L ANGEL MARY FIDHA NAVAS RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER, TAX/ INCOME-TAX OFFICER, NATIONAL FACE ASSESSMENT CENTRE, DELHI, PIN - 110001 2NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT,MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI., PIN - 110001MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI., PIN - 1100013NATIONAL FACELESS APPEAL CENTREREPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT,MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001BY ADV. SRI CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT, KERALAREPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT,MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001BY ADV. SRI CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.S.DIAS, J. ------------------------- W.P.(C.) No.20195 of 2023------------------------- Dated this the 21[st] day of June, 2023JUDGMENT The writ petition is filed to direct the thirdrespondent to provide the petitioner with a linkin order to prefer the stay petition in Ext.P3appeal. 2. The petitioner's case is that, he has preferred Ext.P3 appeal challenging Ext.P1assessment order and Ext.P2 demand noticepassed by the first respondent. However, at thetime of filing, the petitioner did not file the staypetition. Now, the petitioner is desirous of filingthe stay petition since the respondents haveissued Ext.P2 demand notice. But, as there is nolink provided to the petitioner, he is unable to WPC No.20195 of 2023 upload the stay petition. This Court in an identical situation, by Ext.P4 judgment, hasdirected the third respondent to provide thepetitioner therein with a link to upload the staypetition. The petitioner is entitled for thebenefit of Ext.P6 judgment. Hence, the writpetition. 3. Heard; Sri.Dheeraj Krishnan Perot, the learned Counsel appearing for the petitionerand Sri.Christopher Abraham, the learnedCounsel appearing for the respondents. 4. Having considered the pleadings andmaterials on record and taking note of the factthat the petitioner has already preferred Ext.P3appeal as early as on 12.11.2022, I deem itappropriate to dispose of the writ petition. Resultantly, I order the writ petition asfollows: WPC No.20195 of 2023 (i) The third respondent is directed toprovide the petitioner with a link, to upload the stay petition, within one week from the date ofreceipt of a certified copy of this judgment. (ii) On receipt of the link, the petitionershall file/upload the stay petition within afurther period of one week. (iii) If the petitioner uploads the stay petition, the third respondent is directed toconsider and dispose of the stay petition, inaccordance with law, after affording thepetitioner an opportunity of being heard. (iv) Needless to mention, if the thirdrespondent proposes to pass a conditionalorder, he shall state the reason for the same. (v) Until such time orders are passed on the stay petition, provided the petitioner complieswith the time period fixed by this Court, all further proceedings pursuant to Exts.P1 and P2 shall stand deferred. SKP/21-06 Sd/- C. S. DIAS JUDGE APPENDIX OF WP(C) 20195/2023 (iii) If the petitioner uploads the stay petition, the third respondent is directed toconsider and dispose of the stay petition, inaccordance with law, after affording thepetitioner an opportunity of being heard. (iv) Needless to mention, if the thirdrespondent proposes to pass a conditionalorder, he shall state the reason for the same. (v) Until such time orders are passed on the stay petition, provided the petitioner complieswith the time period fixed by this Court, all further proceedings pursuant to Exts.P1 and P2 shall stand deferred. SKP/21-06 Sd/- C. S. DIAS JUDGE APPENDIX OF WP(C) 20195/2023 PETITIONER’S EXHIBITS:EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 19TH SEPTEMBER 2022EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED 19TH SEPTEMBER 2022EXHIBIT P3TRUE COPY OF THE APPEAL DATED 12.11.2022EXHIBIT P4TRUE COPY OF THE JUDGMENT DATED 9.11.2022 IN WP(C) NO. 34615 OF 2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE