Wp(C)/3584/2023 Of Midhun Ramakrishna Pillai v. Commissioner Of Income Tax - Appeal

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 3 DAY OF FEBRUARY 2023 / 14TH MAGHA, 1944WP(C) NO. 3584 OF 2023 PETITIONER: MIDHUN RAMAKRISHNA PILLAIKULANGARA VEEDU, VALANCHERRYKILIMANOOR P.O, THIRUVANANTHAPURAM – 695601. BY ADVS. S.JATHIN DAS T.A.PRAKASH G.S.SANAL KUMAR S.SOUMYA ISSAC RESPONDENTS: 1COMMISSIONER OF INCOME TAX - APPEALINCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX THIRUVANANTHAPURAM DISTRICT – 695003.INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX THIRUVANANTHAPURAM DISTRICT – 695003. 2NATIONAL FACELESS APPELLATE AUTHORITYGOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, (CENTRAL BOARD OF DIRECT TAXES), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI – 110001.GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, (CENTRAL BOARD OF DIRECT TAXES), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI – 110001. 3THE INCOME TAX OFFICER,INCOME TAX DEPARTMENT, WARD 1(1), AAYKAR BHAVAN, 1ST FLOOR, KAWADIAR P.O., THIRUVANANTHAPURAM DISTRICT, PIN – 695003.INCOME TAX DEPARTMENT, WARD 1(1), AAYKAR BHAVAN, 1ST FLOOR, KAWADIAR P.O., THIRUVANANTHAPURAM DISTRICT, PIN – 695003. BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. -------------------------------------------- W.P.(C) No.3584 of 2023 -------------------------------------------- Dated this the 03[rd] day of February, 2023 JUDGMENT Admit. Standing counsel takes notice for the respondents. 2.Petitioner is aggrieved by steps for recovery based on anassessment order which has been challenged in appeal. It issubmitted that an application for stay could not be uploaded. 3. There will hence be a direction to the respondents to providea link to the petitioner for uploading stay application that has beenfiled against the Ext.P1 assessment order within one month and onproviding the link, the petitioner shall upload the stay application. Onreceipt of the stay application, the respondents shall consider thesame and pass orders, after hearing the petitioner within one monththerefrom. Till the disposal of the stay application, coercive steps forrecovery shall be kept in abeyance. Writ petition is disposed of as above. mpm Sd/- T.R.RAVIJUDGE APPENDIX OF WP(C) 3584/2023 PETITIONER’ EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 27.03.2022 ISSUED BY THE 3RD RESPONDENT.27.03.2022 ISSUED BY THE 3RD RESPONDENT. Exhibit P2TRUE COPY OF THE ACKNOWLEDGMENT OF THE APPEAL FILED BY THE PETITIONER DATED 15.09.2022.APPEAL FILED BY THE PETITIONER DATED 15.09.2022. Exhibit P3TRUE COPY OF THE STATEMENT OF FACTS AND GROUNDS OF THE APPEAL DATED 15.09.2022 UPLOADED IN THE TAX DEPARTMENT PORTAL.GROUNDS OF THE APPEAL DATED 15.09.2022 UPLOADED IN THE TAX DEPARTMENT PORTAL. Exhibit P4TRUE COPY OF THE DELAY CONDONATION PETITIONDATED 15.09.2022.DATED 15.09.2022. Exhibit P4(a)TRUE COPY OF THE MEDICAL CERTIFICATE DATED 15.09.2022.15.09.2022. Exhibit P5TRUE COPY OF THE STAY PETITION DATED 15.09.2022.15.09.2022. Exhibit P6TRUE COPY OF FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER THE COMPLETION OF EFILING.THE TAX DEPARTMENT PORTAL AFTER THE COMPLETION OF EFILING. Exhibit P7TRUE COPY OF THE DEMAND NOTICE DATED 29.11.2022 ISSUED BY THE 3RD RESPONDENT.29.11.2022 ISSUED BY THE 3RD RESPONDENT. Exhibit P8TRUE COPY OF THE ACKNOWLEDGMENT BEARING NO. 462963991010922.NO. 462963991010922.