Wp(C)/26544/2022 Of Mufsir Kannoth v. The Commissioner Of Income Tax {Appeals}

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 23 DAY OF AUGUST 2022 / 1ST BHADRA, 1944WP(C) NO. 26544 OF 2022 PETITIONER/S: MUFSIR KANNOTHAGED 31 YEARSMAIMOONA MANZIL, MACHERY,P.O. MOWANCHERY, PIN - 670613BY ADVS.K.N.ABHILASHSUNIL NAIR PALAKKATRITHIK S.ANANDM.A.AHAMMAD SAHEERANU PAULSREELAKSHMI MENON P. RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX {APPEALS}TDS CIRCLE KOZHIKODE RANGE, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN - 6730012ASSISTANT COMMISSIONER OF INCOME TAXNATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 1100013INCOME TAX OFFICER ITO (TDS) KANNUR, AAYAKAR BHAVAN, KONNOTHUMCHAL, CHOVVA PO, KANNUR, PIN - 670006SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Aggrieved by Ext.P1 order of assessment, the petitioner has preferred Ext.P2 appeal before the 1[st] respondent. Thepetitioner apprehends recovery proceedings, pendingconsideration of the appeal. 2. Heard the learned Standing Counsel appearing for therespondent Department also. Learned counsel appearing forthe respondent Department submits that the appeals are nowconsidered by the National Faceless Appeal Centre and thatthe appeal filed by the petitioner has also to be considered bythe National Faceless Appeal Centre. It is submitted that thepetitioner has not preferred any stay petition. 3. Having regard to the facts and circumstances of the case, the writ petition is disposed of, directing that theNational Faceless Appeal Centre shall provide a link to thepetitioner for uploading a stay petition in Ext.P2 appeal withinten days from the date of receipt of a certified copy of thisjudgment. On the petitioner filing a stay petition within aperiod of two weeks from the date on which the link isprovided to the petitioner by the National Faceless Appeal WP(C) NO. 26544 OF 2022 3 Centre, further recovery proceedings pursuant to Ext.P1order of assessment shall be kept in abeyance till a decision istaken on the stay petition to be filed by the petitioner. The writ petition is disposed of as above. ajt sd/-GOPINATH P.JUDGE WP(C) NO. 26544 OF 2022 4 APPENDIX OF WP(C) 26544/2022 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 THE TRUE COPY OF THE ORDER DATED 14.02.2022 ISSUED BY THE 2ND RESPONDENT. THE TRUE COPY OF THE APPEAL DATED 21.04.2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. TRUE COPY OF THE NOTICE DATED 7/7/2022 ISSUEDBY THE 3RD RESPONDENT AGAINST THE PETITIONER.