M/S DIGITRONICS V. ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER,

WP(C)/20508/2023

AI Insights

The case involves M/s Digitronics, the petitioner, who sought a directive from the Kerala High Court to the National Faceless Appeal Centre (third respondent) to provide a link for uploading a stay petition related to an ongoing appeal against an assessment order and demand notices issued by the Income Tax Department. The petitioner had already filed an appeal and a delay petition but lacked the means to upload a stay petition, which was deemed urgent due to the threat of enforcement of the assessment order. The court considered a similar previous judgment and granted the relief sought by the petitioner.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748700 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-06-2023
• Assessment Year: misc
• Other Referred Cases: WP(C) No. 34615 of 2022
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: DHEERAJ PEROT; K L FIDHA NAVAS
• Keywords: Appeal; Faceless assessment; Income Tax; Stay Petition; Upload link

Judgement Text

"1 WP(C) No.20508 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 23RD DAY OF JUNE 2023 / 2ND ASHADHA, 1945 WP(C) NO. 20508 OF 2023 PETITIONER/S: M/S DIGITRONICS,DOOR NO. KPXXI/1100 CHANGU VETTY KUNDU ROAD, KOTTAKKAL, MALAPPURAM - REPRESENTED BY ITS AUTHORIZED SIGNATORY MRS. SHAHANAS, PIN - 676503 BY ADVS. DHEERAJ KRISHNAN PEROT K.L ANGEL MARY FIDHA NAVAS RESPONDENT/S: 1 ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, DELHI, PIN - 110001 2 NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. PIN-, PIN - 110001 3 NATIONAL FACELESS APPEAL CENTRE REPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI,, PIN - 110001 BY ADV.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) No.20508 of 2023 C.S DIAS,J. --------------------------- WP(C) No.20508 of 2023 ----------------------------- Dated this the 23rd day of June, 2023 . JUDGMENT The writ petition is filed, inter alia, to direct the respondents to provide the petitioner with a link in order to upload a stay petition in Ext P4 appeal pending before the third respondent. 2. The petitioner’s case is that, aggrieved by Ext P1 assessment order and Exts P2 and P3 demand notices, the petitioner has preferred Ext P4 appeal before the third respondent along with Ext P5 delay petition. Now, in view of the imminent threat of enforcement of Ext P1 order, the petitioner is desirous of filing a stay petition in Ext P4 appeal. But, as the 3 WP(C) No.20508 of 2023 petitioner has no link to upload the stay petition, it prays that the respondents may be directed to provide a link. The petitioner relies on Ext P7 judgment passed by this Court in an identical matter. The petitioner prays that it may be given the benefit of the similar judgment. Hence, the writ petition. 3. Heard; Sri.Dheeraj Krishnan Perot, the learned Senior Counsel appearing for the petitioner and Sri.Christopher Abraham, the learned counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that the petitioner has already preferred Ext P4 appeal before the third respondent along with delay petition on 19.6.2023, I am of the definite view that the petitioner should be 4 WP(C) No.20508 of 2023 provided with a link to enable him to upload the stay petition also. Resultantly, I order the writ petition as follows: (i) The third respondent is directed to provide the petitioner with a link, to enable it to file/upload a stay petition in Ext P4 appeal, as expeditiously as possible, at any rate, within a period of one week from today. (ii) On the receipt of the link, the petitioner shall prefer the stay petition within a further period of one week. (iii) If the petitioner files/uploads the stay petition, as stipulated above, the third respondent shall consider and dispose of the same, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy 5 WP(C) No.20508 of 2023 of the judgment, after affording the petitioner an opportunity of being heard. (iv) Needless to mention that if the third respondent proposes to pass a conditional order of stay, he shall state reason for the same. (v) Until such time the third respondent passes orders on the stay petition and the delay petition, all further proceedings pursuant to Ext P1 shall stand deferred. SD/- sks/23.6.2023 C.S.DIAS, JUDGE 6 WP(C) No.20508 of 2023 APPENDIX OF WP(C) 20508/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 15.03.2023 Exhibit P2 TRUE COPY OF THE DEMAND NOTICE AND NOTICE FOR PENALTY ISSUED BY 1ST RESPONDENT DATED 15.03.2023 Exhibit P3 TRUE COPY OF THE DEMAND NOTICE AND NOTICE FOR PENALTY ISSUED BY 1ST RESPONDENT DATED 15.03.2023 Exhibit P4 TRUE COPY OF THE APPEAL SUBMITTED BEFORE 3RD RESPONDENT DATED 19.06.2023 Exhibit P5 TRUE COPY OF THE PETITION SUBMITTED BEFORE 3RD RESPONDENT DATED 19.06.2023 Exhibit P6 TRUE COPY OF THE REPLY DATED 19.06.2023 Exhibit P7 TRUE COPY OF THE JUDGMENT DATED 09.11.2022 IN WP(C) NO. 34615 OF 2022 "