Wp(C)/23071/2022 Of Mukkam Meghala Multipurpose Co-Operative Society v. The Commissioner Of Income Tax, (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 26 DAY OF JULY 2022 / 4TH SRAVANA, 1944 WP(C) NO. 23071 OF 2022 PETITIONER: MUKKAM MEGHALA MULTIPURPOSE CO-OPERATIVE SOCIETY LIMITED NO. D 2890, YAMBOO TOWER, MUKKAM, KOZHIKODE DISTRICT,PIN - 673602, REPRESENTED BY ITS SECRETARY. BY ADV O.D.SIVADAS RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX, (APPEALS), AYAKAR BHAVAN, KOZHIKODE-673 001, PIN – 673001.AYAKAR BHAVAN, KOZHIKODE-673 001, PIN – 673001. 2THE NATIONAL FACELESS APPEAL CENTRNEW DELHI, 110 001, REPRESENTED BY THEPRINCIPAL CHIEF COMMISSIONER.3THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI 100 001. 4THE INCOME TAX OFFICERWARD NO. 1(1), KOZHIKODE DISTRICT, PIN - 673001 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner has approached this court apprehending recovery proceedingsin respect of Ext.P1 demand at a time when a statutory appeal is pending againstExt.P1. The learned Standing counsel appearing for the Department would submitthat the petitioner had an option of filing a stay petition along with appeal. Thepetitioner has failed to do so. It is submitted that as a matter of indulgence a linkcan be provided for uploading the stay petition. Taking note of the submission ofthe learned Standing Counsel this writ petition will stand disposed of directing therespondents to provide a link to enable the petitioner to upload a stay petition inExt.P2 appeal. This will be done within a period of 10 days from the date of receiptof a certified copy of this judgment. If the petitioner files the stay petition withinone week from the date of receipt of the link from the respondent Department,recovery proceedings to enforce any demand arising out of Ext.P1 shall be kept inabeyance till a decision is taken on the stay petition to be filed by the petitioner. Sd/-GOPINATH P. JUDGE AMG APPENDIX OF WP(C) 23071/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ORDER DATED 20.11.2020 ISSUED TO THE PETITIONER. Exhibit P2TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR THE PERIOD 2019-20 Exhibit P3TRUE COPY OF THE NOTICE DATED 23.06.2022 ISSUED BY THE4TH RESPONDENT DEMANDING THE DISPUTED TAX FOR THE PERIOD 2019-20.