Wp(C)/21732/2022 Of Ummar Ashraf M. A v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 4 DAY OF JULY 2022 / 13TH ASHADHA, 1944WP(C) NO. 21732 OF 2022 PETITIONER: UMMAR ASHRAF M. AAGED 61 YEARSMUKKUNNATH ARAKKAL HOUSE, KOKKOR P.O, MALAPPURAM DISTRICT, PIN-678591, PIN - 678591 BY ADVS.C.A.JOJOJIMMI JOSE RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS)THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS ASSESSMENT CENTRE,NORTH BLOCK, NEW DELHI-110001, PIN - 1100012THE INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE,NORTH BLOCK, NEW DELHI-110001.3THE COMMISSIONER OF INCOME TAX (APPEALSOFFICE OF THE COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN MANANCHIRA, KOZHIKODE-673001.4THE INCOME TAX OFFICERWARD 2, TARIFF BAZAR, TOWN HALL ROAD, TIRURMALAPPURAM DISTRICT, PIN-676101.BY ADVS.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this court apprehending recoveryproceedings in respect of Exts.P1 & P5 assessment orders and Exs.P2, P6and P9 demand notices at a time when statutory appeals, Exts.P3 and P7are pending against Exts.P1 & P5. 2.The learned Standing counsel appearing for the Departmentwould submit that the petitioner had an option for filing stay petitionsalong with appeals before the 1[st] respondent. The petitioner has failed to doso. It is submitted that as a matter of indulgence a link can be provided foruploading the stay petitions. The learned Standing counsel appearing for the Department Taking note of the submission of the learned Standing Counsel thiswrit petition will stand disposed of directing the competent amongrespondents to provide a link to enable the petitioner to upload staypetitions in Exts.P3 and P7 appeals. This will be done within a period of 10days from the date of receipt of a certified copy of this judgment. If thepetitioner files the stay petitions within one week from the date of receiptof the link from the respondent Department, recovery proceedings toenforce any demand arising out of Exts.P1 & P5 assessment orders andExs.P2, P6 and P9 demand notices shall be kept in abeyance till a decisionis taken on the stay petitions to be filed by the petitioner. Sd/- GOPINATH P. JUDGE PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4Exhibit P5 Exhibit P6Exhibit P7 Exhibit P8Exhibit P9 Exhibit P10 A TRUE COPY OF THE ASSESSMENT ORDER DATED 24.03.2022 ISSUED BY THE 2ND RESPONDENT A TRUE COPY OF THE DEMAND NOTICE U/S 156 FOR AN AMOUNT OF RS.8,65,09,157/- DATED 24.03.2022 ISSUED BY THE 2ND RESPONDENT A TRUE COPY OF THE APPEAL DATED 25.04.2022 BEFORE THE 1ST RESPONDENT A TRUE COPY OF THE STAY PETITION DATED 25.04.2022 BEFORE THE 3RD RESPONDENT A TRUE COPY OF THE ASSESSMENT ORDER DATED 21.03.2022 ISSUED BY THE 2ND RESPONDENT A TRUE COPY OF THE STAY PETITION DATED 11.05.2022 BEFORE THE 1ST RESPONDENT A TRUE COPY OF THE APPEAL FOR AY 2016-17 DATED 25.04.2022 BEFORE THE 1ST RESPONDENT A TRUE COPY OF THE STAY PETITION DATED 25.04.2022 BEFORE THE 4TH RESPONDENT A TRUE COPY OF THE NOTICE U/S 221(1) DATED 24.06.2022 ISSUED BY THE 4TH RESPONDENTA TRUE COPY OF THE TAX PAID COUNTERFOIL DATED 04.04.2022