Wp(C)/27084/2022 Of Sndp Union, Karunagapally v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 25 DAY OF AUGUST 2022 / 3RD BHADRA, 1944 WP(C) NO. 27084 OF 2022 PETITIONER: SNDP UNION, KARUNAGAPALLYREPRESENTED BY ITS SECRETARYKARUNAGAPALLY P.O, KOLLAM, PIN – 690 544. BY ADV SANJANA R.NAIR RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS)INCOME TAX OFFICE, BAKER HILLS, KOTTAYAM, PIN – 686 002.INCOME TAX OFFICE, BAKER HILLS, KOTTAYAM, PIN – 686 002. 2THE INCOME TAX OFFICERWARD 2, KOLLAM, OFFICE OF INCOME TAX OFFICER, AAYAKAR BHAVAN, NEAR KARBALA JUNCTION,RAILWAY STATION ROAD, KOLLAM, PIN – 691 001.WARD 2, KOLLAM, OFFICE OF INCOME TAX OFFICER, AAYAKAR BHAVAN, NEAR KARBALA JUNCTION,RAILWAY STATION ROAD, KOLLAM, PIN – 691 001. 3ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTREDELHI, PIN – 110 001.INCOME TAX, INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTREDELHI, PIN – 110 001. BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Courtapprehending recovery of amounts due under anassessment order in respect of which the petitioner hasfiled appeal before the appellate 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 department can provide alink for uploading a stay petition. It is submitted thatsimilar directions have been issued by this Court in othercases also. 3.Having heard the learned counsel for thepetitioner and the learned Standing Counsel for therespondents, this writ petition is disposed of directing therespondents to provide a link to the petitioner foruploading stay application in the appeal preferred by it.This shall be done within a period of 2 weeks from thedate of receipt of certified copy of this judgment. The WP(C) NO. 27084 OF 2022 3 petitioner shall file a stay application within 10 days fromthe date of receipt of the link. If such stay application isfiled within the time stipulated above, recoveryproceedings to recover any amount under Ext.P1 shall bekept in abeyance till a decision is taken on the stayapplication so filed by the petitioner. This writ petition will stand disposed of as above. Sd/- GOPINATH P. JUDGE APPENDIX OF WP(C) 27084/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ORDER OF ASSESSMENT PASSED BY THE 3RD RESPONDENT DATED 27.09.2021THE 3RD RESPONDENT DATED 27.09.2021 Exhibit P2TRUE COPY OF THE APPEAL DATED 26.10.2021 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENTBY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P3TRUE COPY OF THE DEMAND NOTICE DATED 11/07/2022 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENTISSUED TO THE PETITIONER BY THE 2ND RESPONDENT Exhibit P4TRUE COPY OF THE APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENTTHE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P5TRUE COPY OF THE JUDGMENT OF THIS HONOURABLE COURT IN WPC 10227/2020 DATED 25.05.2020COURT IN WPC 10227/2020 DATED 25.05.2020