Wp(C)/23188/2023 Of Jacob Thomas v. The 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 TUESDAY, THE 25 DAY OF JULY 2023 / 3RD SRAVANA, 1945 WP(C) NO. 23188 OF 2023 PETITIONER: 1JACOB THOMAS,AGED 77 YEARS1- MULAMOOTTIL, KOZHENCHERRY, PATHANAMTHITTA - 689641.BY ADVS.ABRAHAM JOSEPH MARKOSV.ABRAHAM MARKOSISAAC THOMASALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARAJOHN VITHAYATHILAIBEL MATHEW SIBY RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOMETAX, INCOME TAX OFFICER,NATIONAL E-ASSESSMENT CENTRE, NEW DELHI, PIN - 1100012COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS ASSESSMENT CENTRE,NEW DELHI - 1100013INCOME TAX OFFICER, WARD 1 & TPS, THIRUVALLA, PATHANAMTHITTA - 6896414THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110001SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.S.DIAS, J. ------------------------- W.P.(C.) No.23188 of 2023 ------------------------- Dated this the 25[th] day of July, 2023 JUDGMENT The writ petition is filed, inter alia, to directthe respondents to provide the petitioner with alink to upload the stay petitions proposed to befiled in Exts.P2 and P4 appeals. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order and Ext.P3 penaltyorder, the petitioner has preferred Exts.P2 andP4 appeals respectively, before the secondrespondent. During the pendency of Exts.P2 andP4 appeals, Ext.P5 demand notice has beenissued. Hence, the petitioner proposes to file staypetitions in the said appeals to stay furtherproceedings pursuant to Exts.P1, P3 and P5. But, WPC No.23188 of 2023 the petitioner is unable to upload the staypetitions for the want of the appropriate link.Hence, the writ petition. 3. Heard; Sri.Joseph Markos, the learned Senior Counsel appearing for the petitioner andSri.Jose Joseph, the learned Counsel appearingfor the respondents. 4. Sri.Jose Joseph, on instructions, submitted that it will be upto the petitioner to file the staypetitions before the third respondent, who inturn, will transmit the stay petitions to thesecond respondent. The said submission isrecorded. 5. Having considered the pleadings andmaterials on record and after appreciating therival submissions made across the Bar, I deem itappropriate to dispose of the writ petition. Resultantly, I order the writ petition asfollows: WPC No.23188 of 2023 (i) It will be upto the petitioner to file thestay petitions in Exts.P2 and P3 appeals beforethe third respondent within a period of twoweeks from the date of receipt of a certified copyof this judgment. (ii) If the petitioner prefers the stay petitionsas directed above, the third respondent shalltransmit the stay petitions to the secondrespondent, in accordance with the procedureestablished by law. (iii) The second respondent shall on receipt ofthe stay petitions, consider and dispose of thesame, in accordance with law and asexpeditiously as possible, at any rate, within aperiod of three months from the date of receipt ofthe stay petitions. (iv) Needless to mention, if the second respondent proposes to pass a conditional orderof stay, he shall state reasons for the same. (v) Until such time orders are passed on theproposed stay petitions, provided the petitionercompletes the exercise as directed by this Court,the respondents are directed to defer furtherproceedings pursuant to Exts.P1, P3 and P5. SKP/25-07 Sd/- C. S. DIASJUDGE WPC No.23188 of 2023 APPENDIX OF WP(C) 23188/2023 PETITIONER’S EXHIBITS: (iii) The second respondent shall on receipt ofthe stay petitions, consider and dispose of thesame, in accordance with law and asexpeditiously as possible, at any rate, within aperiod of three months from the date of receipt ofthe stay petitions. (iv) Needless to mention, if the second respondent proposes to pass a conditional orderof stay, he shall state reasons for the same. (v) Until such time orders are passed on theproposed stay petitions, provided the petitionercompletes the exercise as directed by this Court,the respondents are directed to defer furtherproceedings pursuant to Exts.P1, P3 and P5. SKP/25-07 Sd/- C. S. DIASJUDGE WPC No.23188 of 2023 APPENDIX OF WP(C) 23188/2023 PETITIONER’S EXHIBITS: EXHIBIT P1ASSESSMENT ORDER ALONG WITH COMPUTATION SHEET DATED 28.09.2022EXHIBIT P2ACKNOWLEDGMENT RECEIPT OF INCOME TAX FORMS FOR ASSESSMENT YEAR 2020-21 ALONG WITH FORM 35 DATED 27.02.2023EXHIBIT P3PENALTY ORDER UNDER SECTION 270A DATED 24.02.2023EXHIBIT P4ACKNOWLEDGMENT RECEIPT OF INCOME TAX FORMS ALONG WITH FORM 35 DATED 08.03.2023EXHIBIT P5DEMAND NOTICE DATED 06.07.2023EXHIBIT P6JUDGMENT DATED 03.07.2023 OF THE KERALA HIGH COURT IN W.P(C) NO.21323/2023 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE