Wp(C)/40684/2022 Of Kelath Parambil Ummer Muhammed Shareef v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 16 DAY OF DECEMBER 2022 / 25TH AGRAHAYANA, 1944 WP(C) NO. 40684 OF 2022 PETITIONER: KELATH PARAMBIL UMMER MUHAMMED SHAREEFAGED 36 YEARSKELATH PARAMBIL HOUSE, KARAKKAD, KONDURKARA POOTTAPALAM, PALAKKAD-679 303, PIN - 679303BY ADVS.V.P.NARAYANANALAN PRIYADARSHI DEV RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAN NAGAR, THRISSUR-680 001, PIN - 6800012THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM,DELHI, PIN - 110003 OTHER PRESENT: ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON16.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P. (C) No. 40684 of 2022 ..2.. JUDGMENT Dated this the 16[th] day of December, 2022 The petitioner suffered Ext.P1 order of assessment for the assessment year 2019-2020 under the provisionsof the Income Tax Act, 1961. 2. Being aggrieved by Ext.P1 order of assessment, the petitioner preferred Ext.P2 appeal along with Ext.P2stay petition before the National Faceless Appeal Centre.The petitioner apprehends that pending consideration ofthe stay petition by the National Faceless Appeal Centre,steps may be taken to recover amounts due under Ext.P1order of assessment. He, therefore, prays that a directionmay be issued pending consideration of the stay petition,any steps to recover amounts due under Ext.P1 order ofassessment shall be kept in abeyance. 3. Heard the learned Standing Counsel also. 4. Having regard to the facts and circumstances ofthe case, and considering the limited nature of the relief W.P. (C) No. 40684 of 2022 ..3.. sought for by the petitioner, this Writ Petition will standdisposed of directing the National Faceless Appeal Centreto consider and pass orders on Ext.P3 application for stayfiled in Ext.P2 appeal, as expeditiously as possible, afteraffording to the petitioner an opportunity of being heard.Till such time as orders are passed on Ext.P3 staypetition, any proceeding for recovery of amounts dueunder Ext.P1 order of assessment shall be kept inabeyance. The Writ Petition is disposed of as above. RMV Sd/- GOPINATH P.JUDGE W.P. (C) No. 40684 of 2022 ..4.. APPENDIX OF WP(C) 40684/2022 PETITIONER EXHIBITSEXHIBIT-P1TRUE COPY OF THE ASSESSMENT ORDER DATED 27 SEPTEMBER2022 FOR ASSESSMENT YEAR 2019-20EXHIBIT-P2TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 26-10-2022, FOR AY-2019-20EXHIBIT-P3TRUE COPY OF STAY PETITION DATED 25-10-2022, FOR AY-2019-20 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE