Wp(C)/34783/2022 Of Dr. Thuruthiyath Suma v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 1 DAY OF NOVEMBER 2022 / 10TH KARTHIKA, 1944 WP(C) NO. 34783 OF 2022 PETITIONER: DR. THURUTHIYATH SUMAAGED 36 YEARSSREEVALSAM, KATTAYAD ROAD, SULTHAN BATHERY S.O., WAYANAD, KERALA, PIN - 673592BY ADVS.S.ARUN RAJC.T.SUJAARJUN S.RAJ1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 1100032COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 1100033COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673001.4INCOME TAX OFFICERWARD-1, KALPETTA, SULTHAN BATHERY ROAD, KAINATTY, KALPETTA, WAYANAD, PIN – 673122.5THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673001. RESPONDENTS: BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALAADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner suffered Ext.P1 order of assessment for assessment year 2017-18 under the provisions of Income Tax Act, 1961. The petitioner filed Ext.P2 appealbefore the National Faceless Appeal Centre. However the petitioner did not file anystay petition along with the appeal. The petitioner received Ext.P3 notice ofdemand, following which the petitioner filed Ext.P4 before the jurisdictionalappellate Commissioner. 2.The learned Standing Counsel appearing for the respondentDepartment states that the petitioner must file the stay petition before the NationalFaceless Appeal Centre and not before the jurisdictional Appellate Commissioner,who has no jurisdiction to hear the appeal/stay petition filed by the petitioner afterthe National Faceless Appeal Assessment/Appeal scheme came into force. It issubmitted that if the petitioner so wishes to file a stay petition a link can beprovided to the petitioner for uploading the stay petition. 3.Hence this writ petition is disposed of directing the National FacelessAppeal Centre to provide a link to the petitioner for filing stay petition in Ext.P2appeal within a period of 2 weeks from the date of receipt of a certified copy of thisjudgment. If the petitioner files a stay petition within a period of 10 days from thedate of receipt of the link, further coercive steps against the petitioner to recover theamounts due under Ext.P1 shall be kept in abeyance till the stay petition is decidedby National Faceless Appeal Centre. Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 34783/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 20-03-2022 UNDER SECTION 147 R.W.S 144 AND 144B OF THE ACT FOR THE AY 2017-18 ALONG WITH THE DEMAND NOTICE ISSUED BYTHE 1ST RESPONDENTUNDER SECTION 147 R.W.S 144 AND 144B OF THE ACT FOR THE AY 2017-18 ALONG WITH THE DEMAND NOTICE ISSUED BYTHE 1ST RESPONDENT Exhibit P2TRUE COPY OF THE FIRST APPEAL E-FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2017-18PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2017-18 Exhibit P3TRUE COPY OF THE NOTICE DATED 28-09-2022 ISSUED BY THE 4TH RESPONDENTTHE 4TH RESPONDENT Exhibit P4TRUE COPY OF THE STAY PETITION FOR THE AY 2017-18 ADDRESSED TO 2ND RESPONDENT:- CIT (APPEALS), NATIONALFACELESS APPEAL CENTRE, DELHI FORWARDED TO THE 3RD RESPONDENT JURISDICTIONAL COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE ALONG THE COVERING LETTERADDRESSED TO 2ND RESPONDENT:- CIT (APPEALS), NATIONALFACELESS APPEAL CENTRE, DELHI FORWARDED TO THE 3RD RESPONDENT JURISDICTIONAL COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE ALONG THE COVERING LETTER Exhibit P5TRUE COPY OF THE JUDGMENT DATED 30-11-2021 IN W.P.(C)NO. 26935/2021 PASSED BY THIS HONOURABLE COURT.NO. 26935/2021 PASSED BY THIS HONOURABLE COURT.