Wp(C)/22533/2022 Of M.t.abdul Subair@Abdulzubair Menomthottil v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 21 DAY OF OCTOBER 2022 / 29TH ASWINA, 1944 WP(C) NO. 22533 OF 2022 PETITIONER: M.T.ABDUL SUBAIR@ABDULZUBAIR MENOMTHOTTILAGED 46 YEARS11/374, KALLUMKOTTAM HOUSE, BEVINJA, CHENGALA, KASARGODE., PIN – 671 541. BY ADV U.K.DEVIDAS RESPONDENTS: 1INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE,INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.245-A, NORTH BLOCK, NEW DELHI, PIN – 110 001. 2INCOME TAX OFFICERWARD-1 & TPS, AAYAKAR BHAVAN, VIDYANAGAR, KASARAGOD, PIN – 671 123. 3THE APPELLATE AUTHORITYNATIONAL FACELESS ASSESSMENT CENTRE,INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,ROOM NO.245-A, NORTH BLOCK, NEW DELHI., PIN – 110 001. BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Being aggrieved by Ext. P9 order of assessment under the Income Tax Act, 1961, for the assessment year 2017-2018,the petitioner has preferred Ext.P20 appeal which is pendingconsideration before of the National Faceless AppealCenter.However, the petitioner has not filed any stay petition. ThisWrit Petition has been filed with a prayer to stay allproceedings for recovery of amounts due under the order ofassessment pending consideration of the appeal by theAppellate Authority. 2. The learned standing counsel appearing for the respondents would submit that the petitioner had notpreferred any stay application along with the appeal. It issubmitted that on the direction of this Court, the NationalFaceless Assessment Centre can provide a link for uploading astay petition. It is submitted that similar directions have beenissued by this Court in other cases also. 3.Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents, thiswrit petition is disposed of directing the respondents to provide a link to the petitioner for uploading stay applicationin the appeal preferred by it. This shall be done within aperiod of two weeks from the date of receipt of certified copyof this judgment. The petitioner shall file a stay applicationwithin 10 days from the date of receipt of the link. If such stayapplication is filed within the time stipulated above, recoveryproceedings to recover any amount under Ext.P9 shall be keptin abeyance till a decision is taken on the stay application tobe filed by the petitioner. This writ petition will stand disposed of as above. Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 22533/2022 PETITIONER EXHIBITS Exhibit P 1TRUE COPY OF THE NOTICE UNDER SECTION 148 OF INCOME TAX ACT DATED 30.03.2021INCOME TAX ACT DATED 30.03.2021 Exhibit2TRUE COPY OF THE INCOME TAX RETURN OF THE ASSESSMENT YEAR 2017-2018 WITH ITS ACKNOWLEDGMENTASSESSMENT YEAR 2017-2018 WITH ITS ACKNOWLEDGMENT Exhibit P3TRUE COPY OF THE NOTICE UNDER SECTION 143(2) READ WITH SECTION 147 OF THE INCOME TAX ACT DATED 15.11.2021READ WITH SECTION 147 OF THE INCOME TAX ACT DATED 15.11.2021 Exhibit P4TRUE COPY OF THE REPLY LETTER DATED 29.11.2021 Exhibit5TRUE COPY OF THE NOTICE UNDER SECTION 142(1) OFINCOME TAX ACT DATED 04.03.2022 IINCOME TAX ACT DATED 04.03.2022 I Exhibit P6TRUE COPY OF THE REPLY LETTER DATED 11.03.2022 WITH ITS ACKNOWLEDGMENTWITH ITS ACKNOWLEDGMENT Exhibit P7TRUE COPY OF THE SHOW CAUSE NOTICE DATED 26.03.2022 ISSUED BY THE THIRD RESPONDENT26.03.2022 ISSUED BY THE THIRD RESPONDENT Exhibit P8TRUE COPY OF THE REPLY LETTER DATED 27.03.2022 WITH ITS ACKNOWLEDGMENT SUB MITTED BY THE PETITIONERWITH ITS ACKNOWLEDGMENT SUB MITTED BY THE PETITIONER Exhibit P9TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THEFIRST RESPONDENT DATED 29.03.2022FIRST RESPONDENT DATED 29.03.2022 Exhibit P10TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 OF INCOME TAX ACT DATED 29.03.2022156 OF INCOME TAX ACT DATED 29.03.2022 Exhibit5TRUE COPY OF THE NOTICE UNDER SECTION 142(1) OFINCOME TAX ACT DATED 04.03.2022 IINCOME TAX ACT DATED 04.03.2022 I Exhibit P6TRUE COPY OF THE REPLY LETTER DATED 11.03.2022 WITH ITS ACKNOWLEDGMENTWITH ITS ACKNOWLEDGMENT Exhibit P7TRUE COPY OF THE SHOW CAUSE NOTICE DATED 26.03.2022 ISSUED BY THE THIRD RESPONDENT26.03.2022 ISSUED BY THE THIRD RESPONDENT Exhibit P8TRUE COPY OF THE REPLY LETTER DATED 27.03.2022 WITH ITS ACKNOWLEDGMENT SUB MITTED BY THE PETITIONERWITH ITS ACKNOWLEDGMENT SUB MITTED BY THE PETITIONER Exhibit P9TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THEFIRST RESPONDENT DATED 29.03.2022FIRST RESPONDENT DATED 29.03.2022 Exhibit P10TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 OF INCOME TAX ACT DATED 29.03.2022156 OF INCOME TAX ACT DATED 29.03.2022 Exhibit P11TRUE COPY OF THE ATTESTED BALANCE SHEET OF THE PETITIONER DATED 10.05.2018PETITIONER DATED 10.05.2018 Exhibit P12TRUE COPY OF THE AUDIT REPORT UNDER SECTION 44AB OF THE INCOME TAX ACT DATED 10.05.201844AB OF THE INCOME TAX ACT DATED 10.05.2018 Exhibi P13TRUE COPY OF THE CERTIFICATE DATED 25.04.2022 ISSUED FROM THE FEDERAL BANK, KANNUR BRANCHISSUED FROM THE FEDERAL BANK, KANNUR BRANCH Exhibit P14TRUE COPY OF THE CERTIFICATE DATED 25.04.2022 ISSUED FROM THE UNION BANK, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.ESB/01/014751ISSUED FROM THE UNION BANK, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.ESB/01/014751 Exhibit P15TRUE COPY OF THE CERTIFICATE DATED 25.04.2022 ISSUED FROM THE UNION BANK, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.ECLUCC/01/16004ISSUED FROM THE UNION BANK, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.ECLUCC/01/16004 Exhibit P16TRUE COPY OF THE CERTIFICATE DATED 25.04.2022 ISSUED FROM THE STATE BANK OF INDIA, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.20029639058ISSUED FROM THE STATE BANK OF INDIA, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.20029639058 Exhibit P17TRUE COPY OF THE CERTIFICATE DATED 25.04.2022 ISSUED FROM THE STATE BANK OF INDIA, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.20029639058ISSUED FROM THE STATE BANK OF INDIA, KANNUR BRANCH IN RESPECT OF ACCOUNT NO.20029639058 Exhibit P18TRUE COPY OF THE CERTIFICATE DATED 26.04.2022 ISSUED FROM THE SOUTH INDIAN BANK, KASARAGOD BRANCH IN RESPECT OF ACCOUNT NO.0321053000010699ISSUED FROM THE SOUTH INDIAN BANK, KASARAGOD BRANCH IN RESPECT OF ACCOUNT NO.0321053000010699 Exhibit P19TRUE COPY OF THE CERTIFICATE DATED 27.04.2022 ISSUED FROM THE STATE BANK OF INDIA, KASARAGOD BRANCH IN RESPECT OF ACCOUNT NO.67087868435ISSUED FROM THE STATE BANK OF INDIA, KASARAGOD BRANCH IN RESPECT OF ACCOUNT NO.67087868435 Exhibit P20TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 27.04.2022 WITHOUT ANNEXURES27.04.2022 WITHOUT ANNEXURES Exhibit P21TRUE COPY OF THE NOTICE DATED 07.06.2022 ISSUEDBY THE SECOND RESPONDENTBY THE SECOND RESPONDENT Exhibit P22TRUE COPY OF THE REPLY LETTER DATED 21.06.2022 SEND BY THE PETITIONER TO SECOND RESPONDENTSEND BY THE PETITIONER TO SECOND RESPONDENT Exhibit P23TRUE COPY OF THE REPLY LETTER DATED 22.06.2022 SUBMITTED BY THE PETITIONER BEFORE SECOND RESPONDENTSUBMITTED BY THE PETITIONER BEFORE SECOND RESPONDENT