Wp(C)/20508/2023 Of M/S Digitronics v. Additional/Joint/Deputy/ Assistant Commissioner Of Income Tax/ Income-Tax Officer

WP(C) No.20508 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 23 DAY OF JUNE 2023 / 2ND ASHADHA, 1945 WP(C) NO. 20508 OF 2023 PETITIONER/S: M/S DIGITRONICS,DOOR NO. KPXXI/1100 CHANGU VETTY KUNDU ROAD, KOTTAKKAL, MALAPPURAM - REPRESENTED BY ITS AUTHORIZED SIGNATORY MRS. SHAHANAS, PIN - 676503BY ADVS.DHEERAJ KRISHNAN PEROTK.L ANGEL MARYFIDHA NAVAS RESPONDENT/S: 1ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, DELHI, PIN - 1100012NATIONAL FACELESS ASSESSMENT CENTREREPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. PIN-, PIN - 1100013NATIONAL FACELESS APPEAL CENTREREPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI,, PIN - 110001BY ADV.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 23.06.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C) No.20508 of 2023 C.S DIAS,J. --------------------------- WP(C) No.20508 of 2023 ----------------------------- Dated this the 23[rd] day of June, 2023[ .] JUDGMENT The writ petition is filed, inter alia, to direct the respondents to provide the petitioner with a link in order to upload a stay petition in Ext P4 appeal pending before the third respondent. 2. The petitioner’s case is that, aggrieved by Ext P1 assessment order and Exts P2 and P3 demand notices, the petitioner has preferred Ext P4 appeal before the third respondent along with Ext P5 delay petition. Now, in view of the imminent threat of enforcement of Ext P1 order, the petitioner is desirous of filing a stay petition in Ext P4 appeal. But, as the WP(C) No.20508 of 2023 petitioner has no link to upload the stay petition, it prays that the respondents may be directed to provide a link. The petitioner relies on Ext P7 judgment passed by this Court in an identical matter. The petitioner prays that it may be given the benefit of the similar judgment.Hence, the writ petition. 3. Heard; Sri.Dheeraj Krishnan Perot, the learned Senior Counsel appearing for the petitioner and Sri.Christopher Abraham, the learned counsel appearingfor the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that the petitioner has already preferred Ext P4 appeal before the third respondent along with delay petition on 19.6.2023, I am of the definite view that the petitioner should be WP(C) No.20508 of 2023 provided with a link to enable him to upload the stay petition also. Resultantly, I order the writ petition as follows: (i) The third respondent is directed to provide the petitioner with a link, to enable it to file/upload a stay petition in Ext P4 appeal, as expeditiously as possible, at any rate, within a period of one week from today. (ii) On the receipt of the link, the petitioner shallprefer the stay petition within a further period of oneweek. (iii) If the petitioner files/uploads the stay petition, as stipulated above, the third respondent shall consider and dispose of the same, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy WP(C) No.20508 of 2023 of the judgment, after affording the petitioner an opportunity of being heard. (iv) Needless to mention that if the third respondent proposes to pass a conditional order of stay, he shallstate reason for the same. (v) Until such time the third respondent passes orders on the stay petition and the delay petition, all further proceedings pursuant to Ext P1 shall standdeferred. SD/- sks/23.6.2023 C.S.DIAS, JUDGE WP(C) No.20508 of 2023 APPENDIX OF WP(C) 20508/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6Exhibit P7 and dispose of the same, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy WP(C) No.20508 of 2023 of the judgment, after affording the petitioner an opportunity of being heard. (iv) Needless to mention that if the third respondent proposes to pass a conditional order of stay, he shallstate reason for the same. (v) Until such time the third respondent passes orders on the stay petition and the delay petition, all further proceedings pursuant to Ext P1 shall standdeferred. SD/- sks/23.6.2023 C.S.DIAS, JUDGE WP(C) No.20508 of 2023 APPENDIX OF WP(C) 20508/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 15.03.2023 TRUE COPY OF THE DEMAND NOTICE AND NOTICE FOR PENALTY ISSUED BY 1ST RESPONDENT DATED15.03.2023 TRUE COPY OF THE DEMAND NOTICE AND NOTICE FOR PENALTY ISSUED BY 1ST RESPONDENT DATED15.03.2023 TRUE COPY OF THE APPEAL SUBMITTED BEFORE 3RD RESPONDENT DATED 19.06.2023 TRUE COPY OF THE PETITION SUBMITTED BEFORE3RD RESPONDENT DATED 19.06.2023 TRUE COPY OF THE REPLY DATED 19.06.2023 TRUE COPY OF THE JUDGMENT DATED 09.11.2022IN WP(C) NO. 34615 OF 2022