Wp(C)/6580/2022 Of M/S. National Radio Electronics v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 28 DAY OF FEBRUARY 2022 / 9TH PHALGUNA, 1943 WP(C) NO. 6580 OF 2022 PETITIONER : M/S. NATIONAL RADIO ELECTRONICS,TALIPARAMBA, KANNUR 670 471,REPRESENTED BY ITS MANAGING PARTNER SHAJI.P. BY ADV S.ARUN RAJ RESPONDENTS : 1THE DEPUTY COMMISSIONER OF INCOME TAX, OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1, AAYAKAR BHAVAN, KONNOTHUMCHAL, KANNUR - 670 006. 2INCOME TAX OFFICER, WARD-1 & TPS, AAYAKAR BHAVAN, KONNOTHUMCHAL, KANNUR 670 006.WARD-1 & TPS, AAYAKAR BHAVAN, KONNOTHUMCHAL, KANNUR 670 006. 3THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE,INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NEW DELHI – 110 01.NATIONAL FACELESS APPEAL CENTRE,INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NEW DELHI – 110 01. 4THE MANAGER, STATE BANK OF INDIA,TALIPARAMBA, KANNUR 670 471.STATE BANK OF INDIA,TALIPARAMBA, KANNUR 670 471. 5THE MANAGER, HDFC BANK LTD, PAYYANNUR - 670 307.HDFC BANK LTD, PAYYANNUR - 670 307. R1 TO R3 BY SRI.CHRISTOPHER ABRAHAM, SC R4 BY SRI.JITESH MENON, SC FOR SBI R5 BY SRI.BINNY JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.6580 of 2022 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 28[th] day of February, 2022 JUDGMENT Challenging Ext.P1 order of assessment under the Income TaxAct, 1961 for the assessment year 2017-18, petitioner has preferredExt.P2 appeal before the 3[rd] respondent. In the meantime, since thepetitioner apprehended recovery proceedings, a stay petition was filedbefore the 3[rd] respondent through the Commissioner of Income Tax(Appeals), Kozhikode. The limited relief claimed by the petitioner is for adirection to consider the stay petition in a time bound manner. 2. I have heard Sri.Arun Raj S., the learned counsel for thepetitioner as well as Sri.Christopher Abraham, the learned StandingCounsel for respondents 1 to 3. 3. Having regard to the fact that the stay petition cannot beuploaded in pending appeals as per the present Faceless Appeal regime,the assessees are put to great difficulty. Obviously it was in suchcircumstances that petitioner has preferred Ext.P5 stay petition to theCommissioner of Income Tax (Appeals), Kozhikode, though addressed tothe National Faceless Appeal Centre. 4. In few similar cases, this Court had directed the FacelessAppeal Centre of the Income Tax Department to provide links to appellants to upload the stay petitions in pending appeals and had evenobserved that, absence of such uploading facility in pending appeals isprejudicial to the principles of Rule of Law. Since the petitioner is alsofaced with a similar difficulty, it is necessary that despite Ext.P5 staypetition having been preferred before the Commissioner of Income Tax(Appeals), Kozhikode, the petitioner be granted an opportunity to file astay petition in a time bound manner, in the pending appeal before the 3[rd]respondent. 5. Accordingly, there will be a direction to the 3[rd] respondentto provide a link to upload the stay petition in the pending appeal within aperiod of one month from the date of receipt of a copy of this judgment.If the petitioner uploads the stay petition within two weeks from the dateof receipt of the link to upload the stay petition, the 3[rd] respondent shallconsider the said stay petition, as expeditiously as possible, at any rate,within a period of four weeks from the date of uploading of the staypetition and after hearing the petitioner. Till orders are passed on suchstay petition, all coercive proceedings against the petitioner pursuant toExt.P1, Ext.P3 and Ext.P4 shall be kept in abeyance. The writ petition is disposed of as above. RKM 5. Accordingly, there will be a direction to the 3[rd] respondentto provide a link to upload the stay petition in the pending appeal within aperiod of one month from the date of receipt of a copy of this judgment.If the petitioner uploads the stay petition within two weeks from the dateof receipt of the link to upload the stay petition, the 3[rd] respondent shallconsider the said stay petition, as expeditiously as possible, at any rate,within a period of four weeks from the date of uploading of the staypetition and after hearing the petitioner. Till orders are passed on suchstay petition, all coercive proceedings against the petitioner pursuant toExt.P1, Ext.P3 and Ext.P4 shall be kept in abeyance. The writ petition is disposed of as above. RKM Sd/- BECHU KURIAN THOMAS, JUDGE APPENDIX OF WP(C) 6580/2022 PETITIONER'S EXHIBITS : Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2019 PASSED BY THE IST RESPONDENT FOR THE YEAR 2017-18. Exhibit P2A TRUE COPY OF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2017-18. Exhibit P3 A TRUE COPY OF THE NOTICE DATED 21.2.2022 ISSUED BY THE 2ND RESPONDENT U/S 226 (3) OF THE ACT TO THE 4TH RESPONDENT BANK. Exhibit P4 A TRUE COPY OF THE NOTICE DATED 21.2.2022 ISSUED BY THE 2ND RESPONDENT U/S 226 (3) OF THE ACT TO THE 5TH RESPONDENT BANK. Exhibit P5 A TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER TO THE 3RD RESPONDENT FOR THE YEAR 2017-18.