Wp(C)/314/2023 Of Molley Jayaprakash v. The Income Tax Officer

PETITIONER: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.FRIDAY, THE 6 DAY OF JANUARY 2023 / 16TH POUSHA, 1944WP(C) NO. 314 OF 2023 MOLLEY JAYAPRAKASH AGED 63 YEARSTC 3/746, HOUSE NO.1, KIRAN GARDENKAIRALI NAGAR KD ROAD, MUTTADA P.OTRIVANDRUM, KERALA, PIN - 695025BY ADVS.ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNANP.K.BIJUANJANA A.RESPONDENTS:1THE INCOME TAX OFFICEROFFICE OF THE INCOME TAX OFFICER WARD -1 (2), THIRUVANANTHAPURAM, PIN - 6950032ADDITIONAL/JOINT/DEPUTY /ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRENEW DELHI, PIN - 1100013COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110001OTHER PRESENT:ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P. (C) No. 314 of 2023 JUDGMENT Dated this the 6[th] day of January, 2023 The petitioner suffered Ext. P4 order of penalty under theprovisions of the Income Tax Act, 1961 for the assessment year2017 – 2018. The petitioner had preferred Ext.P5 appeal beforethe National Faceless Appeal Centre and the said appeal ispending. The petitioner has however not filed any stay petition inthe appeal. The petitioner apprehends that the recovery steps willbe taken to recover amounts due under Ext.P4 order of penaltypending consideration of the appeal. 2.The learned counsel appearing for the respondentdepartment points out that the petitioner has not preferred anystay petition and if the petitioner prefers a stay petition, anysteps for recovery of amounts due under Ext.P4 order of penaltyshall be kept in abeyance, till orders are passed on the staypetition. The learned counsel appearing for the respondent 3.Having regard to the submissions made, this WritPetition will stand disposed of directing that if the petitioner files Having regard to the submissions made, this Writ W.P. (C) No. 314 of 2023 ..3.. a stay petition in the pending appeal (Ext.P5) before the NationalFaceless Appeal Centre, any demand pursuant to Ext.P4 orderimposing penalty shall be kept in abeyance, till orders are passedon such stay petition. This benefit shall be available only if thestay petition is filed within a period of two weeks from today. Ifthe petitioner faces any difficulty in uploading a stay petition inthe pending appeal, it will be open to the petitioner to approachthe jurisdictional assessing officer, who will ensure that the staypetition is forwarded to the National Faceless Appeal Centre forconsideration. The Writ Petition is disposed of as above. RMV Sd/- GOPINATH P.JUDGE W.P. (C) No. 314 of 2023 ..4.. APPENDIX OF WP(C) 314/2023 PETITIONER EXHIBITSExhibit P1Exhibit P2 Exhibit P3 Exhibit P4Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 26.12.2019 ISSUED BY THE 1ST RESPONDENT.TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST THE ASSESSMENT ORDER.TRUE COPY OF CHALAN DATED 19.02.2020 EVIDENCING PAYMENT OF TAX TRUE COPY OF THE PENALTY ORDER DATED 16.03.2022 ISSUED BY THE 2ND RESPONDENTTRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST PENALTY ORDER DATED 16.3.2022. RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE