Wp(C)/6631/2022 Of Mohamed Jazeel P A v. Income Tax Officer

WP(C) NO. 6631 OF 2022 -1- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMASWEDNESDAY, THE 2 DAY OF MARCH 2022 / 11TH PHALGUNA, 1943WP(C) NO. 6631 OF 2022 PETITIONER: MOHAMED JAZEEL P A, 16/816 B, INDIRA JUNCTION, THOPPUMPADY,KOCHI, PIN - 682005BY ADVS.P.J.ANILKUMAR (A-1768)K.N.SREEKUMARANN.SANTHOSHKUMAR RESPONDENTS: 1INCOME TAX OFFICER, NON CORP WARD 2(4) & TPS, INCOMETAX DEPARTMENT, P T JACOB ROAD,THOPPUMPADY, KOCHI, PIN - 682005TAX DEPARTMENT, P T JACOB ROAD,THOPPUMPADY, KOCHI, PIN - 682005 2COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT,POORNIMA BUILDINGS, PANAMPILLYNAGAR, ERNAKULAM, PIN - 682036DEPARTMENT,POORNIMA BUILDINGS, PANAMPILLYNAGAR, ERNAKULAM, PIN - 682036 3NATIONAL FACELESS APPEAL CENTER REPRESENTED B Y PRINCIPAL CHIEF COMMISSIONERPRINCIPAL CHIEF COMMISSIONER INCOME TAX DEPARTMENT, NEW DELHI, PIN - 110001 4THE FEDERAL BANK LTD REPRESENTED BY CHIEF MANAGERFEDERAL TOWERS, ACCOUNTS DEPARTMENT,ALUVA,, PIN - 683101FEDERAL TOWERS, ACCOUNTS DEPARTMENT,ALUVA,, PIN - 683101 5THE FEDERAL BANK LTD, MATTANCHERY BRANCH REPRESNTED BY CHIEF MANAGER, PARVANA JN, MATTANCHERY, PIN - 682002BY CHIEF MANAGER, PARVANA JN, MATTANCHERY, PIN - 682002 BY ADVS.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALASRI.V.JAYAPRADEEP, SC, FEDERAL BANKKERALASRI.V.JAYAPRADEEP, SC, FEDERAL BANK THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 02.03.2022, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C) NO. 6631 OF 2022 -2- JUDGMENT Petitioner is an assessee under the Income Tax Act, 1962. For theassessment year 2017-18, an order of assessment was issued against thepetitioner computing a total liability of Rs.3,81,97,725/-. Aggrieved bythe said order, petitioner preferred an appeal before the 2[nd] respondentwhich has been transmitted to the 3[rd] respondent and is pendingconsideration. In the meantime, respondents have initiated recoveryproceedings and has already recovered an amount of Rs.2,35,000/-. Thestay petition filed by the petitioner before the 2[nd] respondent as Ext.P4 ispending consideration. 2. This Court has been noticing in several cases, that, the assesseesare unable to file stay petitions in pending appeals after coming into forceof National Faceless Appeal regime. In fact this Court has even directedlinks to be provided to assessees to upload stay petitions. The petitionerin the present case also stands in a similar position and his stay petitioncannot be uploaded before the National Faceless Appeal Centre. 3. Having regard to the circumstances of the case, there will be a WP(C) NO. 6631 OF 2022 -3- direction to the 3[rd] respondent to provide a link to the petitioner within aperiod of four weeks from the date of receipt of a copy of this judgment,to upload the stay petition. On receipt of such a link, the petitioner shallupload the stay petition within a period of two weeks thereafter, and the3[rd] respondent shall consider the said stay petition as expeditiously aspossible and at any rate, within a period of four weeks from the date ofuploading of the said stay petition. Till such consideration of the staypetition is carried out and orders passed thereon, all coercive proceedingsagainst the petitioner pursuant to Ext.P1 order of assessment shall bekept in abeyance, from today. The writ petition is disposed of accordingly. Sd/- BECHU KURIAN THOMAS JUDGE uu02.03.2022 WP(C) NO. 6631 OF 2022 -4- APPENDIX OF WP(C) 6631/2022 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE ORDER DATED 12..12..2019 OF THE 1ST RESPONDENT ALONG WITH COMPUTATION STATEMENT. Exhibit P2 . TRUE COPY OF THE APPEAL IN FORM 35 FILEDON 10..1..2020 THROUGH ONLINE PORTAL . Exhibit P3 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT U/S 226(3) OF THE INCOME TAX ACT, 1961 TO THE 4TH RESPONDENT BANK DATED18..02..2022. Exhibit P4 The writ petition is disposed of accordingly. Sd/- BECHU KURIAN THOMAS JUDGE uu02.03.2022 WP(C) NO. 6631 OF 2022 -4- APPENDIX OF WP(C) 6631/2022 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE ORDER DATED 12..12..2019 OF THE 1ST RESPONDENT ALONG WITH COMPUTATION STATEMENT. Exhibit P2 . TRUE COPY OF THE APPEAL IN FORM 35 FILEDON 10..1..2020 THROUGH ONLINE PORTAL . Exhibit P3 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT U/S 226(3) OF THE INCOME TAX ACT, 1961 TO THE 4TH RESPONDENT BANK DATED18..02..2022. Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT DATED 23..02..2022 Exhibit P5 TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGEMENT FROM THE 3RD RESPONDENT DATED 23..02..2022