Wp(C)/39859/2022 Of Maheswari Textiles v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 15 DAY OF DECEMBER 2022 / 24TH AGRAHAYANA, 1944WP(C) NO. 39859 OF 2022 PETITIONER/S: MAHESWARI TEXTILESMAHESWARI BUILDING, MULLACKALALLEPPEY, KERALAREPRESENTED BY ITS MANAGING PARTNER, SRI. NAGARAJA REDDIAR, PIN - 688011BY ADVS.ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNANP.K.BIJUANJANA A. RESPONDENT/S: 1INCOME TAX OFFICERASSESSMENT UNITNATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 1100012THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE NEW DELHI, PIN - 1100013INCOME TAX OFFICER WARD -1 & TPSALAPPUZHAKERALA, PIN - 688001 ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON15.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 39859 OF 2022 2 JUDGMENT Petitioner suffered Ext.P1 order of assessment under theprovisions of the Income Tax Act, 1961, for the assessmentyear 2017-18. Being aggrieved by Ext.P1 order of assessment,petitioner has filed Ext.P2 appeal before the National FacelessAppeal Centre (the 2[nd] respondent) . However, the petitionerhas not filed any stay application. The petitioner hasapproached this Court, being aggrieved by the fact thatpending consideration of the appeal by the National FacelessAppeal Centre, Ext.P3 demand notice has been issued to thepetitioner. 2.Learned counsel appearing for the respondentDepartment submits that, as per the instructions received byhim, the e-filing portal is now opened and the petitioner canvery well file a stay petition in Ext.P2 appeal. It is submittedthat if the petitioner is unable to upload a stay petition, thepetitioner can file a stay petition before the jurisdictionalAssessing Officer, who shall transfer the stay petition to theNational Faceless Appeal Centre, for determination. 3.Learned counsel appearing for the petitionersubmits that the petitioner will file a stay petition in the ajt manner suggested by the learned Standing Counsel and theproceedings for recovery of any amount due under Ext.P1 maybe kept in abeyance till a decision is taken on the stay petitionto be filed by the petitioner. 4.Having heard the learned counsel appearing for thepetitioner and the learned Standing Counsel appearing for therespondent Department, this writ petition will stand disposedof, directing that if the petitioner files a stay petition eitherbefore the National Faceless Appeal Centre through e-filingportal or before the jurisdictional Assessing Officer, anyproceedings for recovery of amounts under Ext.P1 order ofassessment shall be kept in abeyance till a decision is taken onthe stay petition to be filed by the petitioner. This benefit shallbe available to the petitioner only if the stay petition is filedwithin ten days from today. The writ petition will stand disposed of as above. sd/-GOPINATH P.JUDGE WP(C) NO. 39859 OF 2022 4 APPENDIX OF WP(C) 39859/2022 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE ASSESSMENT ORDER DATED 29-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE A.Y. 2017-18.Exhibit P2TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 16-04-2022.Exhibit P3TRUE COPY OF THE DEMAND NOTICE DATED 13.10.2022 FOR THE A.Y. 2017-18 ISSUED BY THE3RD RESPONDENT.